Methodology for calculating economic efficiency

Key indicators of economic efficiency of introducing new technology.

The main indicators of the effectiveness of the introduction of new technology include the following:

1) annual economic effect from the introduction of new technology;

2) the effectiveness of one-time costs for the creation of new equipment;

3) payback period for one-time costs of creating new equipment.

These indicators can be both expected, allowing one to judge the economic efficiency of new equipment planned for use, and actual, assessing the effectiveness of existing equipment.

Concept and methods for determining the annual economic effect from the introduction of new technology.

The economic effect can be defined as the difference between the reduced costs before and after the introduction of new technology.

For example, if an automated system is implemented instead of a manual system for working with equipment, then the difference in reduced costs is determined accordingly between the automated and manual systems. In this case, the cost of the basic option includes only current costs for the basic technology:

Labor costs of workers working on new equipment;

Current material costs (energy costs, equipment maintenance);

Depreciation of fixed assets used by new equipment.

If new technology is introduced instead of old technology, then the difference in reduced costs is determined between the costs of new and old technology.

Costs of introducing new technology include:

Current material costs;

One-time costs for creating new equipment.

If new technology is being introduced at a newly created enterprise, then it is possible to compare the projected costs at this enterprise (organization) with standard cost options at similar enterprises (organizations) or with cost options for possible companies involved in introducing the technology (executing firms) 5 .

The total costs of introducing a new technology are determined by the levelized cost indicator, which is calculated using the formula:

Zp = C + EnK, where

Zp – reduced costs;

C – current costs;

En – standard coefficient of economic efficiency of one-time costs;

K – one-time costs (capital investments).

Current (operating) costs are repeated in production cycles, they are carried out synchronously with production activities and constitute the cost of products or services. Current costs are calculated as a total per year.

One-time costs include:

a) not capital costs

b) capital costs

The standard efficiency ratio of one-time costs is considered as the standard profit that should be obtained from the introduction of technology. The size of the standard efficiency ratio of one-time costs is closely related to their payback period.

Costs are the sum of current and one-time costs, reduced to a single size using the standard economic efficiency coefficient.

To determine the economic effect of introducing new technology, it is necessary to compare the given costs of the basic and proposed options. For this purpose, an indicator of the annual economic effect is used, which can be represented by the following calculation methods:

the base option is zero, and the implemented option is designated one.

In general, the formula can be expressed as follows:

E = Eg – En*K, where

E – annual economic effect (annual economic profit);

Eg – annual savings (profit) caused by the introduction of technology;

K – one-time costs associated with the purchase of equipment;

E – rate of profit (normative profit) (normative efficiency ratio).

The annual economic effect is an absolute measure of efficiency. The system is considered effective if E > 0.

Comparing the magnitude of the annual economic effect for various options makes it possible to select the most effective option for introducing technology with the smallest annual present costs or with the greatest annual economic effect.

The concept of efficiency and methods for determining the effectiveness of one-time costs.

The effectiveness indicator is a relative value that compares results with costs.

Definition of effectiveness:

j – costs for equipment modernization.

The effectiveness of one-time costs is calculated as the ratio of the difference between the current costs of the base and proposed options to the amount of one-time costs of the proposed option.

In a modern market economy, each area of ​​business sets its own rate of return (efficiency ratio), the size of which is set at an amount greater than the bank rate and therefore is not a constant value 6 .

Payback period for one-time costs.

Of great importance is the determination of the time during which all one-time costs associated with the introduction of new technology will be fully repaid. The payback period is the reciprocal of the efficiency ratio.

Determination of payback period:

.

Digital economic efficiency calculation

printing machine

Let us provide a calculation of the economic efficiency of investments in a digital printing complex, which was acquired by the State Unitary Enterprise PPP “Printing House “Nauka”” of the AIC RAS. The complex includes a Xerox DocuTech-6155 digital printing machine complete with a scanning and layout station, as well as a Zechini finishing line, including a folding machine, a mini-binder and a cutting machine.

This equipment was purchased by the printing house at its own expense. As a result of the financial analysis of the enterprise's balance sheet, it turned out that the purchase of expensive equipment led to a deterioration in the financial structure and a lack of funds. Under these conditions, the management of the printing house sold part of the equipment under a lease-back scheme. This made it possible to actually retain production equipment at the enterprise and obtain significant funds at its disposal. However, it is clear that the funds received are borrowed capital, for the use of which the printing house will have to pay the leasing company in the future.

To assess the effectiveness of the acquisition of a “Digital Printing House” under a leasing scheme, a model of an investment project was built that operates during the service life of the equipment specified in the financial lease (leasing) agreement. The idea of ​​building the model was to calculate the net present value for individual time intervals during the implementation period of the investment project. The calculations used some approaches developed to assess the effectiveness of investments from the implementation of the CTcP system.

It was advisable to take the time interval for calculations equal to a calendar month, since, firstly, leasing payments and income tax payments are made monthly, and secondly, this choice is explained by the short duration of the investment project (4 years) and the necessary accuracy in determining the period payback.

For each month, revenue from sales of products under the project was calculated by multiplying the average monthly number of accounting units produced by the average price of an accounting unit. In this case, it was convenient to take an A3 sheet printed on one side, the so-called “click,” as an accounting unit. This is convenient, firstly, for the reason that the DocuTech-6155 digital printing machine is equipped with a counter that determines the number of printed clicks; secondly, the bulk of the products are sheets of A3 format folded into one fold and bound; thirdly, the agreement with Xerox involves certain payments for each click printed on this equipment.

The cost of production was calculated as follows. The monthly expenses for wages and unified social tax of workers servicing the machine were summed up; payments to Xerox for printed clicks; monthly maintenance by the equipment supplier’s service department, including refilling the machine with consumables and routine repairs. Then the resulting amount was adjusted taking into account the average percentage of general production and general business expenses for the printing house, and when calculating this percentage, payments under the leasing agreement were deducted from the amount of general production and general expenses to eliminate double counting. The final cost was calculated by adding payments under the finance lease agreement to the result obtained.

The net present profit for each month is calculated by discounting the net profit at the start of the investment project, i.e., the difference between sales income and the cost of printing work, reduced by the amount of profit tax.

The net present value of a capital project is equal to the sum of the net present value of income over the entire life of the equipment. At the same time, we note that when using a leaseback scheme to replenish the finances of an enterprise, depreciation charges on operated equipment and property tax payments fall on the leasing company, and therefore are included in the amount of lease payments.

An analysis of investments in the “Digital Printing House” equipment complex of the State Unitary Enterprise PPP “Nauka”, financed under a leaseback scheme, showed that the project is effective. Net present value amounted to 2857 thousand rubles; profitability index 1.397; payback period 24 months.

The calculations were made based on the actual download and click price, however, in addition to these data, it is necessary to have an idea of ​​how the economic efficiency of the investment project will change depending on various factors and, above all, download and click price. Such information is needed so that the printing house has information about its capabilities and can use them to the greatest benefit.

Therefore, using the Microsoft Excel program, a table was built to calculate the reduced profits over the service life of the equipment. This made it possible to model the investment project in terms of its economic efficiency, depending on the most significant factors, such as equipment utilization and the price of finished products in this market sector.

In order to determine ways to increase the return on investment, the dependence of the value of net present value income on the price of printing work performed on a digital printing press was constructed. In Fig. Figure 1 shows two such dependencies for equipment load of 60 and 80%, which allow us to evaluate the level of current return on investment in “digital printing” depending on average market prices in this market segment.

Rice. 1. Net present value income from investments at the current load and increased by a third

In particular, when the equipment is used at 60%, the point of zero profitability corresponds to an average price of 0.83 rubles. per accounting unit. With an increase in equipment load by a third, the critical price decreases to the level of 0.67 rubles. in one click. If the average market price is one ruble, then with an increase in load from 60 to 80%, the net present value income from capital investments will increase not by 20 or 30%, but by more than 2.5 times.

For the purpose of planning activities to attract orders, a graph of the dependence of net present investment income on the number of A3 sheets per month was constructed (Fig. 2). Two sharp decreases in the profitability of the project, shown in this figure, are due to the need to switch, at a given load level, to a different shift of personnel work. This schedule allows the printing house to determine the minimum number of orders to attract to maintain the profitability of the project at a given level. For example, it can be seen that under the accepted conditions, a decrease in production output below 750 thousand sheets is unacceptable. A3 format per month; to obtain net present value income for the project in the amount of 5 million rubles. it is necessary to issue at least 1 million sheets monthly - ott. A3 format.

Rice. 2. Net present value depending on the number of sheets.-ott. A3 format per month

Very useful information for managing an investment project is data on the dependence of the payback period of equipment on load. For the capital project under consideration, they are shown in Fig. 3, from which it can be seen that the payback of the project increases sharply with increasing equipment load during two-shift work, i.e., each new completed order significantly increases the efficiency of the entire project. Thus, with an increase in the useful operating time of equipment from 60 to 80% per shift during two-shift operation (i.e., from 120 to 160% of the time of one shift), the payback period will be reduced by almost half, from 40 to 21 months.

Rice. 3. Equipment payback period

Printing production capacity utilization is subject to significant seasonal fluctuations. When the load level is low, it is important to know what price will provide the minimum acceptable payback period. To determine the price of a click depending on the load of the equipment, diagrams were constructed for the payback periods corresponding to the service life of the equipment, i.e., the life of the project and the duration of the leasing agreement (Fig. 4). The diagram shows that it is advisable to set the minimum price of an accounting unit of production depending on the actual load in the corridor between the two lines of extreme payback options for the project. For example, when loading a digital printing machine 120% of the time of one shift (which means working in two shifts with 60% loading on each shift), the minimum price should not be less than 85·93 kopecks. per sheet.-ott. A3 format.

Rice. 4. Minimum average price of an accounting unit of production with payback during the service life of the equipment and the term of the leasing agreement

The calculation showed that for the State Unitary Enterprise PPP “Printing House “Nauka””, the optimal scheme for financing large investment projects for the acquisition of equipment was leasing. To summarize, it is necessary to reiterate that digital printing presses only pay for themselves at high utilization rates. Before purchasing expensive technological equipment, it is necessary to calculate various options for financing the transaction, such as raising your own funds, a loan, or using a leasing scheme 7 .

List of used literature

Boykov V.P. Economics of a printing enterprise: 2nd ed., revised. and additional Publishing house "PETERSBURG PRINTING INSTITUTE", 2004

Margolin A. Calculation of the economic efficiency of implementing the CTcP UV-Setter system.//Polygraphy. 2003. No. 3. P. 19─21.

Popova T.K., Kusmartseva N.V. Guidelines for calculating economic efficiency. M.: 2007

Problems of economics and progressive technologies in the textile, light and printing industries: Sat. tr. graduate students and doctoral students. - St. Petersburg.
Vol. 5: Days of Science 2003. - 2003.- p.65.

Stepanova G.N. Development strategy of printing enterprises: (conceptual and methodological aspects) / G. N. Stepanova; Ministry of Education Ros. Federation, Moscow. state University of Printing. - M.: MGUP, 2004.- p.22.

Trofimova L. Economic indicators used to assess the efficiency of an enterprise. //Auditor. – 2005 - No. 9

http://www.citybusines.ru/biznes-plan/izdatelskijj-biznes-i-poligrafija/favicon.ico

1 http://www.citybusines.ru/biznes-plan/izdatelskijj-biznes-i-poligrafija/favicon.ico

2 Boykov V.P. Economics of a printing enterprise: 2nd ed., revised. and additional Publishing house "PETERSBURG PRINTING INSTITUTE", 2004

3 Stepanova G.N. Development strategy of printing enterprises: (conceptual and methodological aspects) / G. N. Stepanova; Ministry of Education Ros. Federation, Moscow. state University of Printing. - M.: MGUP, 2004.- p.22.

4 Problems of economics and progressive technologies in the textile, light and printing industries: Sat. tr. graduate students and doctoral students. - St. Petersburg.
Vol. 5: Days of Science 2003. - 2003.- p.65.

5 Popova T.K., Kusmartseva N.V. Guidelines for calculating economic efficiency. M.: 2007

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structures. The advantage of using the proposed methodology by production and business structures is based on operational planning and design of changes in production and business activities, a comprehensive assessment of their effectiveness, taking into account risk factors.

Thus, it should be noted that the implementation of changes in production and entrepreneurial activity is not straightforward. The trajectory of changes in production and entrepreneurial activity changes depending on the actions of the active elements of the entrepreneurial structure, the influence of the external environment and targeted control influences. Constant monitoring of the state of implementation of changes in production and entrepreneurial activity presupposes the need for regular adjustment of all parameters of functioning and the planned final results of production and entrepreneurial activity of business structures.

Bibliography

1. Schumpeter, J. Theory of economic development / J. Schumpeter; lane from English - M.: Progress - Academy, 1982. - 686 p.

2. Golofast, V. L. Integral assessment of the effectiveness of changes in the production activities of enterprises /

V. L. Golofast, A. E. Miller // Scientific and Technical Journal of St. Petersburg State Polytechnic University. Ser. Economic Sciences. - 2010. - No. 2 (96). -

3. Miller, A. E. Integral approach to resource regulation of interaction between business structures / A. E. Miller // Manager. - 2010. - No. 3-4 (7-8). - P. 44-50.

MILLER Alexander Emelyanovich, Doctor of Economics, Professor (Russia), Head of the Department of Economics, Taxes and Taxation. Correspondence address: [email protected]

The article was received by the editor on February 25, 2014. © A. E. Miller

UDC 338.465.2

S. V. KONDRATYUKOV E. S. STAURSKY

Omsk Academy of the Ministry of Internal Affairs of Russia

CALCULATION BASICS

ECONOMIC EFFECTIVENESS OF IMPLEMENTING NEW TECHNOLOGY

In the article, the authors analyzed the state of fixed assets in Russia. The structure of the full accounting value of fixed assets in Russia by type of economic activity is shown. The features of calculating the economic efficiency of introducing new technology are analyzed.

Key words: new technology, innovation, economic efficiency of introducing new technology.

In Russia, due to the underestimation of the role of technical and economic cybernetics, the existence of costly management methods of a predominantly extensive type, and the long transition of the economy to market principles, the level of production automation in manufacturing industries is at a low level.

The scale of aging and wear and tear of fixed assets of Russian enterprises dictates the need to quickly update the machine fleet, not only through imported samples, but also with the help of domestic industry. If management approaches to the formation and development of the domestic machine tool industry are not changed, then Russia will continue to lag behind in organizing competitive modern manufacturing enterprises.

Today in Russia the development and production of new metal-cutting machines, including equipment with computer numerical control (CNC) and automatic lines, has practically stopped. There are practically no real attempts to introduce flexible production and industrial

new robots, begun in the mid-80s of the last century at individual Soviet enterprises.

This state of affairs with the main means of production predetermines Russia's further lag in organizing competitive modern manufacturing enterprises.

The accuracy of estimates of existing fixed assets of enterprises also raises reasonable doubts. So, their last inventory was carried out more than 20 years ago.

At the end of 2010, the total book value of fixed assets in Russia was 93.2 trillion rubles, the residual book value was 49.3 trillion rubles.

At the end of 2010, 20.0% of the total accounting value of fixed assets in Russia belonged to the state form of ownership, 80.0% - to non-state ownership.

Structure of the full accounting value of fixed assets in Russia by type of economic activity (at the end of 2010):

Agriculture, hunting and forestry - 3.1%;

Fishing, fish farming - 0.1%;

Mining - 9.7%;

Manufacturing industries - 8.6%;

Production and distribution of electricity, gas and water - 7.3%;

Construction - 1.6%;

Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items - 3.3%;

Hotels and restaurants - 0.6%;

Transport and communications - 27.8%;

Financial activities - 2.3%;

Operations with real estate, rental and provision of services - 23.5%;

Public administration and military security; compulsory social security - 4.6%;

Education - 2.9%;

Health care and provision of social services - 2.3%;

Provision of other communal, social and personal services - 2.3%.

All this happens during the period of progressive development of the world post-industrial society in the direction of innovation and information technology. The result of this process is the further development of management theory and practice, and the transformation of traditional production into a fully automatic cycle with the introduction of computer-aided design systems and manless (and waste-free) technologies.

Replacing humans in production with automatic machines and mechanisms that perform basic and auxiliary operations of technological processes allows us to minimize the likelihood of control errors that necessarily accompany the activity of a living organism (worker).

“In production, mental and physical labor are combined. It is easier to automate those types of work that do not require complex work of thought; it is more difficult to automate mental work.”

In this regard, the history of the emergence and development of industrial automatic machines is the process of designing devices and their implementation, first of all, in auxiliary (loading, unloading, moving) operations, as well as in unified main production operations of material processing.

In this case, technical problems are closely intertwined with the economic effect of introducing automation.

A technical and economic (integrated) approach to production automation, which involves obtaining an effect over a long period of management, is aimed at increasing labor productivity and product quality while reducing costs from defects and downtime. At the same time, in conditions of competition and an unstable economy, the payback period for new projects to modernize production comes to the fore.

The basis of the feasibility study for the introduction of automatic machines and the clarification of objects subject to automation is an assessment of the expected changes in the productivity of the equipment as a whole, a reduction in the number of both main and auxiliary production personnel, a reduction in setup and changeover time, as well as a reduction in downtime.

In addition, it is necessary to take into account the increased efficiency from automation associated with increased

improving the quality of products (reducing defects), expanding the range (flexible production), saving resources and reducing production costs.

Obviously, in general terms, the condition for economic efficiency of automation of a workplace, site, workshop and enterprise as a whole can be represented by the following inequality:

E ed. > E rev.

Where is Eavt. - economic effect obtained from the results of automated production;

Eobor. - economic effect from the operation of traditional equipment (basic version) with a predominance of manual labor.

Let us present an assessment of the economic efficiency of automation using aggregated cost components using the following expression:

E = аСз.pl. + (a- 1) Sat.o. - Sa.o. -EnDK + + EnKfDCh

A is the expected coefficient of change in the productivity of automated equipment;

Nw.pl. - wages of workers and service personnel replaced by automatic equipment;

Sat.o. - costs of maintenance and depreciation of equipment of the basic version;

Sa.o. - operating costs and depreciation amounts from the cost of automatic equipment;

En - standard coefficient of economic efficiency of additional capital investments;

DK - additional capital investments in measures to introduce automatic machines (new equipment);

Kf is an indicator of the average capital-labor ratio of one production worker;

DC is the number of workers released as a result of automation.

The payback period for additional capital investments in production automation is calculated as follows:

DK - EnKfDC

аСз.pl. + (i - 1)Sb.o. - Sa.o.

Thus, it is considered economically feasible to introduce production automation when a positive value of the annual (or other time period) effect is obtained (E > 0) or the payback period of the machines is less than the standard values ​​(payback period of the basic equipment).

The most important private technical and economic indicators of the introduction of new equipment are: the growth rate of equipment productivity, the reduction in the number of workers, the level of additional capital investments in automation measures.

All methods practically boil down to comparing the costs and efficiency of introducing new equipment in comparison with the standards in force for basic equipment.

The literature provides simpler dependencies that can be used to assess the economic efficiency of the machine.

Thus, the payback period of an automatic machine or robot is calculated as follows:

Where C is the cost of the machine; Z is the cost of servicing and repairing the machine (over a certain period of time); R is the economic effect of saving labor and other resources (over a certain period of time).

Then the profit received from the introduction of new technology:

Where K is a coefficient depending on the service life of new equipment and depreciation charges (K = 0.9-1.7 with a service life of 1 - 16 years and the amount of depreciation charges in the range of 6 - 30%).

In conditions of automated production, the economic analysis of options should not be limited to the selection of only basic efficiency criteria and the development of options for identity with old (basic) equipment.

Thus, “the object of economic analysis should be studied not as a set of individual elements, but taking into account the connections between the elements of the system, the coordinated work intensities of the system elements, both within the group of machines under consideration, and in interaction with other groups of machines organized into one production process.

It is obvious that such a comprehensive study can only be carried out on the basis of economic and mathematical modeling.

The purpose of modeling: to select from a wide variety of options for organizing the production process the optimal one, that is, the one that best suits the technical, technological and organizational features of a particular production.”

The analysis should precede the introduction of new technology and begin at the pre-design stage of automated production. Taking into account the systematic approach to economic and mathematical analysis, the following stages are distinguished:

Determination of flows and intensity of movement of objects of labor in accordance with the production program (in this case, the structure and composition of automated workplaces, production areas, and workshops are determined);

Construction of an optimal layout of automatic and other equipment at selected production areas (initial optimality criteria (minimum material flow, maximum equipment productivity, etc.) can be adjusted at subsequent design stages);

For each automated workstation and system of automated workstations, a variant of the optimal organization of operation of the machines is found: “warehouse - conveyor - robot - machine - conveyor - warehouse”. The found option should be characterized by maximum equipment load and productivity, minimum

ny values ​​of interoperational working reserves, the choice of the optimal number of automatic machines and the number of their serviced robots;

The automated system of machines formed at the previous stages of modeling must be described as a whole to represent the interconnected operation of the entire complex, taking into account the reliability of the machines (their mean time between failures), maintenance and programming time for various characteristics of material and information flows.

A system of automatic machines formed in this way that satisfies the main goals of production automation should receive an assessment of potential economic efficiency. Based on the magnitude of the expected economic effect and an assessment of the expected social consequences of automation, which find both quantitative and qualitative expressions, a decision is made to continue technological design and move on to the practical implementation of the technical project.

Thus, the effective introduction of new technology as means of production will allow the enterprise to reduce costs (product cost) over a long period of business, improve quality by eliminating the unfavorable human factor (reducing defects and downtime), and in the future move to manless and waste-free technologies, which is positive will affect the market position among competitors.

Bibliography

1. Fixed assets in Russia - Access mode: http:// newsшss.ш/doc/mdex.php/Fixed_funds_in_Russia (date of access: 01/03/2014).

2. Kozlovsky, V. A. Efficiency of reconfigurable robotic production / V. A. Kozlovsky. - L.: Mechanical Engineering, 1985. - 224 p.

3. Radunskaya, I. L. People and robots / I. L. Radunskaya. - M.: Sov. Russia, 1986. - 272 p.

4. Timofeev, A. V. Robots and artificial intelligence / A. V. Timofeev. - M.: Nauka, 1978. - 192 p.

5. Biryukov, V.V. Assessing the effectiveness of investment projects for the development of transport systems: evolution and development of approaches / V.V. Biryukov // SibADI Bulletin. - 2012. - No. 2 (24). - P. 97-101.

KONDRATYUKOV Sergey Vladimirovich, Candidate of Economic Sciences, Associate Professor (Russia), Associate Professor of the Department of Economic Theory and Financial Law. Correspondence address: [email protected] STAURSKY Evgeniy Stanislavovich, Candidate of Technical Sciences, Associate Professor (Russia), Senior Lecturer at the Department of Economic Theory and Financial Law.

COURSE WORK

in the discipline: "Enterprise Economics"

Subject : " Economic effect To activity of introducing new technologies"

Introduction

The current topic of this course work is economic economics. f the effectiveness of introducing new technologies, which are essentially d the effect of scientific and technological progress (NTP). Any enterprise cannot have a good prospect if it does not constantly implement the results of scientific and technical progress, because the quality of the products, the costs of their production and sale, the volume of sales and the amount of profit received depend on this And were. As a result, every enterprise faces the problem of increasing the economic efficiency of introducing new technologies. To do this, the enterprise must forecast and plan the implementation of new technologies (measures of scientific and technological progress) based on the developed strategy for the development of the enterprise for the long term. R perspective taking into account real financial capabilities.

The purpose of this work is to study the main indicators of economic O mic efficiency of implementation of scientific and technological progress measures that are directly d directly indicate the result of the event.

The following tasks were set:

1. Study the essence of scientific and technological progress;
2. Familiarize yourself with scientific and technological policy;
3. Justify the types of effects of scientific and technological progress;
4. Get acquainted with methods of forecasting and planning scientific and technological progress at an enterprise;
5. Justify the effectiveness of scientific and technical progress;
6. Propose a method for calculating the economic efficiency of introducing new technologies.

Chapter 1. Scientific and technological progress as a factor influencing the introduction of new technologies o logiy

1.1. The essence of scientific and technical progress with sa

In educational and specialized literature there is no unambiguous interpretation of the essence O sity of scientific and technological progress (NTP) and scientific and technological revolution (STR).

Based on a generalization of literary sources, the following definitions of these concepts can be given: and yam.

Scientific and technological progress is a continuous process of improvement A knowledge of tools and objects of labor, technology, organization of production and trade at yes on the basis (based on) achievements on u ki.

The concept of NTP is broader in content than the concept of scientific and technological revolution. N A scientific and technological revolution this is an integral part and the highest art at NTP stump. Scientific and technological revolution are fundamental changes in science and technology that have a significant impact on social production t in.

Thus, scientific and technological progress is an integral and more significant part of scientific and technological progress. If NTP can develop both on the evolutionary and on the revolution O tion basis, then NTR is a spasmodic pr about cess.

A possible graphical representation of the essence of NTP is presented in Fig. 1.1.(see appendix o tion 1)

The essence of scientific and technological progress is most clearly characterized by the spiral (option “b”), where the spiral itself is scientific and technological progress, and each of its turns is scientific and technological progress at a certain stage of social development. t va.

In addition to the concepts of scientific and technical progress and scientific progress, in the literature in recent years quite often the concept of “innovation” has been encountered. a tion.”

"Innovation" is synonymous with innovation, or newness. According to def. e division given in the “Concept of Innovation Policy of the Russian Federal e radios for 19982000", "Innovation the final result of innovative activity, realized in the form of a new or improved O new or improved product on the market X nological process used in practical activities oh sti."

Innovation is closely related to scientific and technological progress, being, according to at ty, its result. Innovation activity is an activity aimed at using and commercializing the results of scientific and With research and development to expand and update the nomenclature and ulu h improving the quality of products (goods, services), improving the technology of their production with subsequent mandatory implementation and e f effective implementation, both in domestic and foreign markets n kah. I n investment activity related to capital investments in innovation is called investment-innovation activity about stu.

Accelerating scientific and technical progress is of the utmost economic and social importance for any state in the world. Perhaps there is no such more powerful and strong fa To torus, which would have such a significant impact on all economic and social b new processes, such as accelerated about the NTP.

Acceleration of scientific and technological progress is the main oh howl for:

• increasing the efficiency of social production;
• increasing the technical level of production and ensuring competition n capability of domestic production about duction;
• ensuring an appropriate image of the state at the gift;
• implementation of positive structural changes in the economy about nomics;
• improving the structure of the domestic expo rta;
• increasing the material well-being of citizens of the Russian Federation and e tion of other social programs oh damn.

Based on this importance of accelerating scientific and technical progress, an adequate d progress towards solving this problem at all levels in nyakh.

1.2. Scientific and technical field and teak

Knowledge of the factors and the mechanism of their influence on the acceleration of scientific and technical progress is the basis for its management. But this is not enough. To manage NTP neo b We take an integrated approach, i.e. taking into account the influence of all factors. At the same time, all factors must be structured according to the strength of their influence on scientific and technical progress and teach s prioritize those that have the most significant impact I nie.

First of all, the state, based on knowledge of the factors and their mechanisms in h actions should not only create favorable conditions for all subjects To economic activity in the field of accelerating scientific and technological progress, but also with its purposeful s mi and concrete actions to contribute to this process with su.

To do this, the state must have and implement a unified state n new scientific and technical about litika.

The unified state scientific and technical policy is the most important tool and lever in the hands of the state for managing scientific and technological progress in the necessary about the right direction.

At the same time, it must be borne in mind that the rise of the national economy, both in the near and especially in the long term, is hardly possible without progress in science, technology, technology, organization of production, etc. y yes.

Among domestic scientists there is no single approach to the essence of a unified state at gift science and technology policy, although everyone recognizes its significance And opportunity and necessity. For example, in the literature on scientific and technological progress With The court gives the following definition of the essence of a unified science h but-technical policy: “unified scientific and technical policy system of objectives e targeted measures to ensure the comprehensive development of science and technology and the implementation of their results in the national economy. On its basis, acceleration of scientific and technical progress is achieved - the main lever for increasing the efficiency of public O production, transfer of the economy to the rails of comprehensive intensification a tion.”

This definition generally reveals the essence of a unified scientific and technological policy, but it is, in our opinion, overly general in nature. to ter.

In the Federal Law of August 23, 1996 No. 127-FZ “On science and government R national scientific and technical policy" in Art. 2 the essence of the State scientific and technical policy is interpreted as follows: “The State n n a n a scientific and technical policy an integral part of socio-economic gender And tics, which expresses the state’s attitude towards scientific and scientific-technical de I activity, determines the goals, directions, forms of activity of government bodies of the Russian Federation in the field of science, technology And ki and implementation of achievements of science and technology and ki."

The main goals of the state scientific and technical policy are I are: development, rational placement and effective use of science h but-technical potential, increasing the contribution of science and technology to the development of the state economy, transformation in the field of material production d government, increasing its efficiency and competitiveness of products, improving the environmental situation and protecting the safety of individuals, society and the state, strengthening the relationship between science and image about vaniya.

Based on the study of literary sources on the problem under study, we can conclude that the essence of food And new scientific and technological policy at the enterprise level and yatiy.

Scientific and technical policy at the enterprise should be aimed primarily at solving the following problems:

• increasing the technical level of production about childhood;
• improvement of production organization and y yes;
• ensuring the competitiveness of the enterprise, etc. about duction;
• rational use of all available resources in the field d acceptance;
• increasing production efficiency about childhood;
• ensuring stable good financial condition of the d acceptance in the current situation and in the future to Tiva.

The influence of the ongoing scientific and technical policy on the technical state I The enterprise can be characterized by the following indicators eat:

• share of competitive products in the total volume in s start-up;
• level of mechanization and automation A tions of work and labor;
• share of products manufactured on the basis of advanced technology O logy, in its total volume;
• level of physical and moral wear and tear of machinery and equipment a nia;
• the amount of capital investments over time allocated for reconstruction To tion and technical re-equipment of production, modernization of equipment a nia;
• level of production organization and y yes.

From all this we can conclude that the main goal of development and real And tion of scientific and technological policy is to obtain maximum And there was also an increase in the value of the company based on the introduction of new equipment and technology O gy, improving the organization of production and labor, i.e. based on p O increasing production efficiency d stva.

1.3. Types of effects of scientific and technological progress

It is known that scientific and technical progress has a significant impact on the economic e social and social processes in society, but the mechanism of this influence in science h There is insufficient research in the literature h but.

In general terms, the acceleration of scientific and technical progress creates several types of effects: O nomic, resource, technical, information and social b ny (see Appendix 2)

Economic effect.The introduction of new equipment and technology, improvement of the organization of production and labor at the enterprise lead to the emergence of an economic effect in the form of: increasing production output, improving its quality, increasing labor productivity, reducing the material intensity of products, increasing capital productivity and other positions And tive economic phenomena, and ultimately they all lead to declining e reducing production costs and increasing profits at the enterprise.

Resource effect.This type of effect could be attributed to O nomic, but due to its importance and significance it is allocated to the department b ny. It has long been known that acceleration of NTP leads to the release of d acceptance of material, labor and financial resources. Basically it's d O achieved through automation of production and implementation of resource conservation Yu Keywords: technology and technology about gia.

Technical effectthis is the emergence of new equipment and technology, discoveries, inventions and innovation proposals, know-how and other innovations.

Information effectassociated with electronization and possibly O ability to accumulate and use information in production and management V Lentic activity. The famous expression: “Who owns the information And “he owns the whole world” most fully expresses the essence of the information effect. The information effect is associated primarily with the advent of computers, including computers. yuters.

Social effect.It can be either positive or negative and telny.

Positive social effects include: increased mat e real and cult R high standard of living of citizens; better satisfaction of their needs for goods and services; improving safety conditions and technology O labor style; reducing the share of heavy manual labor; educational advancement b of citizens, etc. But the basis for the material And tion of the social effect is to increase production efficiency.

It should be noted that all types of NTP effects are closely interrelated.

If modern scientific and technological revolution is not managed properly, then problems may arise. To and negative social consequences: the creation of weapons of mass destruction O diseases, environmental pollution, extinction of the animal world, mon O intensity of work, sedentary lifestyle, etc.

To better understand the impact of accelerating scientific and technical progress on the technical, economic and financial results of an enterprise, it is necessary to know the mechanism of this O th influence, which is schematically presented in Fig. 1.3. (see Appendix 3). Acceleration of scientific and technological progress at an enterprise is possible only on the basis of its materialization a tion.

The directions of materialization of scientific and technical progress at an enterprise can be:

• vn e development of new equipment and technology;
• reconstruction and technical re-equipment of production;
• improving the organization of production and labor;
• improving the regulatory framework;
• modernization of machinery and equipment;
• implementation of a quality management system;
• release of new products;
• implementation of innovation proposals and inventions, etc.

The materialization of scientific and technical progress at an enterprise ultimately leads to:

• increasing the capital-labor ratio and technical equipment of labor;
  • increasing the coefficient of mechanization and automation of labor;
  • increasing the coefficient of mechanization and automation of work;
  • improving the technical parameters of manufactured products;
  • increasing the rhythm of production;
  • deepening specialization and cooperation of production.

In turn, increasing technical and organizational

production levels creates economic, resource, social and other types of effects, which is the basis for increasing production efficiency d stva, i.e. for:

increasing labor productivity and reducing labor intensity products;

reducing the material consumption of products;

increasing capital productivity;

profitability growth;

Increasing the efficiency of capital investments.

The consequence of increasing production efficiency is the improvement of the financial condition of the enterprise and, on this basis, the expansion of production d development at an even higher scientific and technical level.

Chapter 2. Forecasting, planning and efficiency of scientific and technological progress

2.1. Forecasting and planning of scientific and technological progress at the enterprise

Foreign and domestic practice has long proven that enterprises, especially large and medium-sized ones, cannot count on success without systematic e scientific forecasting and planning of scientific and technical progress. In general, forecasting d represents a scientifically based prediction of the development of socio-economic and scientific and technical trends.

Scientific and technical forecast reasonable probabilistic assessment of ne R prospects for the development of certain areas of science, technology and technology, as well as the resources and organizational measures required for this. Forecasting scientific and technical progress at an enterprise makes it possible to sort out I step into the future and see what the most likely changes may occur in the field of technology used And ki and technology, as well as in manufactured products and how this will affect the company n competitiveness of the enterprise.

Forecasting scientific and technical progress at an enterprise is essentially finding the most likely and promising ways for the development of an enterprise in the technical field a sti.

The object of forecasting can be: equipment, technology and their parameters, organization of production and labor, enterprise management, new products, required finances, research work, training of scientific personnel, etc. Forecasts are distinguished by content:

the emergence of fundamentally new discoveries and inventions;

areas of use of already made discoveries;

the emergence of new designs, machines, equipment, technologies and their distribution e research in production.

In terms of time, forecasts can be short-term (up to 23 years), medium-term h long-term (up to 5-7 years), long-term (up to 15-20 years).

It is very important that the enterprise achieves continuity of the forecast And planning, i.e. the presence of all time forecasts that must be periodically revised to satisfy h continue and extend.

Domestic and foreign practice includes about 150 different methods O development of a forecast, but in practice the most widespread And the following methods:

extrapolation;

expert assessments;

Modeling.

The essence extrapolation methodconsists in extending the patterns that have developed in science and technology in the pre-forecast period to the future. Ned O The advantage of this method is that it does not take into account many facts O ditches that may appear in the forecast period.

Methods expert assessmentsbased on statistical processing O predictive estimates obtained by surveying highly qualified specialists A sheets in the relevant b fins.

There are several methods of expert assessments.Individual anke A detailed survey allows you to clarify independent expert opinion. Method"delphi" involves conducting a secondary survey after the experts have O They struggle with the initial assessments of their colleagues. When close enough V When opinions fall, the “image” of the problem is expressed using average ratings. Group method forecasting is based on a preliminary discussion of the “tree of goals” and the development of collective assessments by the relevant authorities with these.

There are also a variety of forecasting methods based on modeling : logical, informational and mathematical-statistical. These forecasting methods A tions at enterprises have not become widespread mainly due to their complexity and lack of necessary information.

In general, it is predicted A scientific and technological progress includes:

establishing the forecast object;

choice of forecasting method;

development of the forecast itself and its verification (probabilistic assessment).

After forecasting, the process of planning scientific and technical progress at the enterprise begins. When developing it, you must adhere to the following principles:

• Priority . This principle means that the plan must include the most important and promising areas of scientific and technical progress provided for in the regulation. O forecast, the implementation of which will provide the enterprise with significant savings And tical and social benefits not only for the immediate period of time, but also for the future. Compliance with the principle of priority follows from the limits and the value of the resources at the enterprise;
• Continuity of planning. The essence of this principle is that the enterprise should develop short-term, medium-term e urgent and long-term NTP plans that would flow from each other, as both With bakes the implementation of this principle;
• End-to-end planning.All components of the “science production” cycle should be planned, and not its individual components. As is known, the “science production” cycle consists of the following elements: foundation n tal research; exploratory research; applied research A nia; design developments; creation of a prototype; tech O logical preparation of production; release of new products and their circulation And roving. This principle can be fully implemented only in large enterprises, where it is possible to implement all qi To la "science production" d stvo";
• Comprehensive planning.The NTP plan should be closely related to each other And mi sections of the economic and social development plan of the enterprise: production program, capital investment plan, labor and personnel plan, cost and profit plan, financial plan. In this case, first a scientific and technical progress plan is developed, and then the remaining sections of the economic and social development plan of the enterprise;
• Economic feasibility and resource availability.The NTP plan should include only economically justified measures (i.e., beneficial for the enterprise) and provided with the necessary resources. D O Quite often this most important principle of scientific and technical progress planning is not observed, and hence its weak feasibility.

For the economic justification for the introduction of new equipment and technology, the release of new products To tion, the enterprise must develop a business plan. It is needed not only to work T employees of the enterprise are convinced of the profitability of a particular project, but also to attract investors, especially foreign ones, if the enterprise does not have or does not have enough of its own funds for real And tion of a profitable project.

The main method of planning scientific and technical progress at an enterprise is the program m multi-target method.

Sections of the NTP plan depend on the current situation at the enterprise, which n specific needs of forecast estimates and the availability of own and borrowed resources.

An enterprise’s scientific and technological progress plan may consist of the following sections.

1. Implementation of scientific and technical programs.
2. Introduction of new equipment and technology.
3. Introduction of computers.
4. Improving the organization of production and labor.
5. Sale and purchase of patents, licenses, know-how.
6. Plan for standardization and metrological support.

Improving quality and ensuring product competitiveness to tion.

Carrying out research and development activities and a bot.

Economic justification for the NTP plan.

The NTP plan may include other sections, since strict regulations n There is no information on the number and names of sections.

2.2. Efficiency of scientific and technological progress

Efficiency of scientific and technological progress degree of achievement e whether NTP, measured by the ratio of the effect to the costs that caused it.

Performance indicator quantitative meter, value k O which ensures the effectiveness of innovations. NTP effect its r e result, a specific product of an innovation that is organic e cial component and the basis of the production effect.

The effects of NTP vary in content, level and stages of the process. With sa. According to the content, informational (scientific and technical), e.c. O nomic, resource-ecological and social effects of scientific and technological progress.

Information effect of STP direct result of research O research, development and mastery of innovations related to the accumulation of O knowledge, advanced technical and organizational experience and labor O new skills. It develops the scientific, scientific-technical and intellectual potential of society, individual work collectives and regions.

Economic effect of scientific and technological progress result of use and distribution A innovations expressed in the growth of the final society n product and national income. Three types of economic effect can be distinguished: saving social labor with satisfaction e requirements (reducing the cost per unit of useful effect, operating costs, specific capital investments), volumetric and structural To tour effect. Volumetric economic effect is associated with satisfied And the emergence of new social needs and an increase on this basis in the volume e ma implementation. Creation of new, more productive machines using there is a ray our satisfaction with production volume.

The structural economic effect is due to shifts in distribution e sharing of resources between industries, regions and areas of application of TR y yes.

The resource effect of scientific and technical progress is associated with its ability to compensate for the deficit T ny resources of the national economy, free them up for expanded production about issuing government, as well as bring previously unused resources into circulation. Its indicators are the release of labor, savings and replacement of scarce materials and raw materials, as well as involvement in the national economy n new turnover of new resources. The complexity of the use of raw materials is closely linked I busy with resources. Ecological effect of scientific and technological progress change in the state of the environment in a harsh environment.

The social effect of scientific and technical progress is to create more favorable conditions for the use of creative forces of workers for comprehensive development. h personality development. This is manifested in improved working conditions and labor protection, with O reducing heavy physical labor, increasing free time, O raising the material and cultural standard of living of workers.

Comparison of these types of effect in cost form e Maybe. At the same time, the savings in social labor that accompany structural O mu, resource, environmental and social effect, maybe h A stically calculated.

According to the level of reflected economic interests, people are distinguished O economic and self-supporting socio-economic effect. Narodnokh O economic effect the full effect of maximum satisfaction of the material and spiritual needs of society in all spheres of activity O efficiency at minimal total costs. It represents the sum of the resulting effect of enterprises, h driving and using new technology, as well as the effect received by consumers in the non-productive sphere.

Depending on the stage of the cycle, the actual effect is distinguished, obtaining n resulting from the development and dissemination of innovations in the national economy th ties, and the expected potential result that may be gender u chen.

Self-financing effect form of national economic effect, embodied A reflected in profit and other results of an economic activity There is no news.

The economic effect of scientific and technical progress is defined as the excess of the cost of evaluating results over costs for the entire scientific and production cycle. WITH O total costs of scientific and technological progress one-time and current costs of creating A research and development of relevant innovations. One-time A expenses include capital investments for the creation and development of innovations e denius.

General indicators of the economic efficiency of new technology And ki and technologies are the payback period for capital expenditures on new equipment and the cost efficiency ratio for new equipment, i.e. A the opposite of the payback period.

In Russia, the standard efficiency coefficient of new oral equipment A updated for the national economy 0.15, which assumes a period of approx. at repayment period up to 6.6 years.

Economic efficiency at the enterprise level is determined not by scientific and technical progress as a whole, but by individual innovations and their complexes introduced into production. At the same time, innovations are considered effective, absolute e f the effectiveness of which (E abs ) not below the standard in no (E n) and basic.

Chapter 3. Methodology for calculating the economic efficiency of introducing new technology

Constant improvement of technology is accompanied by significant b significant additional capital investments. Their implementation in production h agriculture is justified only when it provides economic benefits ffect:

• reduction for 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 technology must be offset by savings A production costs.

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

1. capital investments necessary for the introduction of new technologies o logii;
2. cost of production (costs of its production and sales a tion);
3. payback period for additional capital investments and O efficiency factor;
4. reduced costs;
5. labor productivity

In addition to the main indicators when choosing the most economically efficient f effective options for new technologies use auxiliary natural indicators specific consumption of fuel, energy, raw materials, mat e rials, number of workers released, utilization rate about ore mining, etc.

In addition, the socio-economic results of the introduction of new technologies are considered: improvement of working conditions and etc. Economical The effect of an event for a conventional year is determined by the formula:

E t = P t З t , (3.1)

where E t economic effect for the billing period (year);

Pt revenue from sales of products (industrial, technical, scientific and technical purposes) inyear at prices set in the center A lized or contractual procedure, million rubles.

Z t cost of incremental production, million rubles.

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 overhead lines O can be determined by the average annual cost of production assets available and it's an enterprise.

The main indicator of the effectiveness of the introduction of new technologies g O economic effect, the definition of which is based on the O setting the reduced costs for the replaced (basic) and implemented technology about logic.

The given costs per unit of production (work) are presented with O fight the sum of cost and standard profit:

Z t = C i + E n K i , (3.2)

where C i cost per unit of production (work), thousand rubles.

K i specific capital investments in production assets, thousand rubles.

E n standard capital investment efficiency ratio e niy = 0.15.

The annual economic effect represents the total savings O production resources (living labor, materials, capital assets) O zheniya), which the national economy receives as a result of the production and use of new, higher quality technology O logic, which ultimately results in an increase in national income. Thus, this indicator reflects the A economic efficiency.

The annual economic effect is calculated using various formulas depending on the types of technology and products being introduced.

The annual economic effect from the introduction of new technological processes, mechanization and automation of production, methods of organizing A tion of production and labor, ensuring savings in production resources when producing the same products, is determined by the formula:

E=(З 1 -З 2 ) A 2, (3.3)

where E annual economic effect, million rubles.

Z 1 and Z 2 reduced costs per unit of production (work), proi h driven using replaceable (basic) and new equipment, o P determined by formula (3.2), thousand rubles.

A 2 annual volume of production (work) using new technology, natural units.

Formula (3.3) can be written as follows:

E = [(C 1 +E n K 1 )-(C 2 + E n K 2 )]A 2 , (3.4)

where C 1 and C 2 cost per unit of production (work) by var and antam, rub.;

K 1 , K 2 -specific capital investments by options, rub.

K 1 - the amount of capital costs before the implementation of the event, thousand rubles.

A 1 -volume of production, natural units of measurement e nia.

E n - standard efficiency coefficient of capital overhead lines about the wife.

A 2 -annual volume of production (work) using new technology, natural units of measurement.

When calculating the annual economic effect using formula (3.3) per th existing enterprises are determined by the difference in cost and additional And total capital costs:

E=(C 1 - C 2 ) A 2 - E n ∆ K, (3.5)

where ∆K is additional capital investment for the introduction of new technology, million rubles.

To take into account the economics of social costs when introducing new methods O to increase material productivity and increase productivity before at the use of a marginal price is being considered.

Annual economic effect from the use of new technology, both With baking increased productivity and increased material efficiency A chi, is determined by the formula:

E=Z 1 A 1 +N∆A-Z 2 A 2, (3.6)

where Z 1, Z 2 given costs for the production of 1 unit of product, respectively, without and using new technology, rub/t,

A 1 and A 2 produced products for the year, respectively, without applications e tion and using new technology, t;

∆A additional products produced during the year due to the use of new technology, t (∆A=A 2 -A 1 );

N limit price of 1 unit of production, thousand rubles.

When determining the annual economic effect from the use of n O new technology that ensures increased production can be used call the formula

E=(C 1 A 1 +H∆A-C 2 A 2 )-E n ∆K, (3.7)

where ∆K is additional capital investment, rub.

This standard reflects the specific cost savings for production O production of products, since at the same costs the production h Product production increases due to measures to increase final material productivity.

When comparing current self-supporting performance indicators of enterprises before and after the implementation of an event, NTP can With use the method of allocating profit for a given event from the total profit remaining at the disposal of the enterprise:

∆P inc .=P inc . 2 -P arr. 1 , (3.8)

where ∆П incoming .- increase in profit from the implementation of the event, million rubles;

Papprox. 1,Papprox.2- the total amount of profit remaining at the disposal of the enterprise before and after the implementation of the NTP event, million rubles.

In case of certain implementation of several activities at one enterprise, the allocation of a share for each activity is carried outeis established according to the principle adopted in internal production managementhcalculation.

In the case when, during the implementation of an NTP event, there is nohthe price and volume of output (work) changes over time, the effectiveness of the activity is characterized by a change (decrease) inecost of production and is determined by the financialRmule:

∆С=(С1 ’- C2 ’) A2 – Harrived, (3.9)

where ∆С savings in operating costs, million rubles.

WITH1 and C2 the changing part of the cost of production (work) without and with the implementation of scientific and technical progress measures, million rubles;

A2 annual volume of production (work), natural units of measurementenia;

Harrivedamount of income tax (24%). The income tax rate is calculated asHarrived=∆C*0.24.

When assessing the economic efficiency of using technologyOgical processes that provide increases in production, economiceski effect (increase in profits remaining at the disposal of the superiordacceptance) is determined in accordance with the formula:

P1 =(C1 -WITH1 )A1 (C1 -WITH0 )A2 Н, (3.10)

C1 wholesale price of the enterprise per unit of production, rub.;

WITH0 and C1 cost of production per unit of production before and after the implementation of the event, rub.;

A1 and A2 annual production volume before and after the implementation of measuresOacceptance.

The principles for determining the economic effect indicated in the formulasTotiveness of the new production technology reflect the characteristics of the technicalOprogress in industrynness.

Tpayback=∆К/∆С, (3.11)

where Tpayback- return on additional capital investments;

∆C - savings in operating costs, million rubles;

∆С=(С1 ’- C2 ’) A2, (3.12)

To additional capital investments, million rubles.

The increase in labor productivity is determined by the formula:

Pwork=(A2 - A1 )*100/ A1 -100, (3.13)

Conclusion

Economic and social processes in society are influenced by many factorsTotori, but the acceleration of scientific and technical progress is the main one. NTP is a continuous process of introducing new equipment and technology, organization of production and labor based on achievements and implementation of knowledge. The concept of NTP is broader thanOconcept of scientific and technological revolution. NAscientific and technological revolution is an integral part of scientific and technological progress.

Any state, in order not to fall behind in its scientific and technological developmentAndties, must develop and implement a unified state technologyAndical policy. Under a unified state scientific and technical policyAndThis refers to the selection of the most important areas of scientific and technical progress and their implementation with strong state support.

With the transition to market relations in Russia, the state did not pay due attention to the development of science and technology, which led to an even greater lag of our country behind the developed countries of the world in the field of priority areas of scientific and technical progress and, naturally,nbut did not contribute to Russia’s exit from the crisis situation. WITHAndThe situation is aggravated by the fact that Russia has not currently developedOTana unified state scientific and technical policy and rahFor the development of fundamental science, the state allocates meager funds.

Any enterprise cannot have a good prospect if it does not constantly implement the results of scientific and technical progress, since the quality inslaunched products, the costs of their production and sale, sales volume and the amount of profit received.

Forecasting and planning of scientific and technical progress at an enterprise should beatbe implemented on the basis of an established strategy for the development of the enterprise for the long term, taking into account real financialnowl opportunities.

Bibliography

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Annex 1.

Appendix 2

Rice. 1.2. Types of NTP effects

Appendix 3

Rice. 1.3. The mechanism of influence of scientific and technical progress on the technical, economic and financial performance of an enterprise

Rice. 1.1. The essence of NTP

} NTR

} NTR

NTR

) b)

Types of NTP effects

Economic

Resource

Technical

Informational

Social

Positive

Negative

Acceleration of scientific and technological progress at the enterprise

Materialization of scientific and technological progress directions at the enterprise

The impact of acceleration of scientific and technical progress on the technical and organizational level of production

Technical effect

Resource effect

Economic effect

Social effect

Information effect

The impact of scientific and technical progress acceleration on production efficiency

The impact of scientific and technical progress on the financial results of production

Introduction…………………………………………………………………………………2

1. Source of financing. Investments in printing…………..3

Objects of real investment………………………………….3

Specifics of investments in printing.………………………...4

2. Methodology for calculating economic efficiency………………10

Main indicators of economic efficiency

introduction of new technology………………………………………………………10

Concept and methods for determining annual economic

effect from the introduction of new technology…………………………10

The concept of effectiveness and methods of determination

efficiency of one-time costs………………………12

Payback period for one-time costs…………………...13

3. Calculation of digital economic efficiency

printing machine……………………………………………………...14
List of references…………………………………21

Introduction

Consumer satisfaction with high-quality and inexpensive services in the field of printing on modern equipment determines the feasibility of creating and using new equipment, reconstructing existing enterprises, as well as measures to improve production and improve working conditions.

The problem of increasing the economic efficiency of new equipment and technology is the most important part of the problem of increasing the efficiency of social production, which is determined by comparing the results of production (effect) with the costs or resources used.

The efficiency of the printing house is associated with the improvement of printing services (high quality, low price, timely order fulfillment, etc.).

The objective of this work is to determine the economic efficiency of a digital printing complex, which was acquired by the State Unitary Enterprise PPP “Printing House “Nauka”” AIC RAS. The complex includes a Xerox DocuTech-6155 digital printing machine complete with a scanning and layout station, as well as a Zechini finishing line, including a folding machine, a mini-binder and a cutting machine.

1. Source of financing.

Investments in printing

Objects of real investment

Objects of real investment may be different in nature. A typical object of investment may be the cost of land, buildings, and equipment. In addition to the costs of various types of acquisitions, the company also has to make other numerous costs that provide profit only after a long period of time. Such costs include, for example, investments in research, product development, advertising, sales network, plant reorganization and personnel training.

The main task when choosing an investment direction is to determine the economic efficiency of investing in an object. It is advisable to draw up a separate project for each object.

So, the objects of real investment are:

1. Enterprises, buildings, structures (fixed assets) under construction, reconstruction or expansion;

2. Programs at the federal, regional or other level.

Investments can cover both the full scientific, technical and production cycle of creating a product (resource, service), and its elements (stages): scientific research, design work, expansion or reconstruction of existing production, organization of new production or production of new products, recycling etc.

Real investment objects are classified according to:

the scale of the project;

project focus;

the nature and content of the investment cycle;

the nature and extent of government involvement;

efficiency of use of invested funds.

The following forms of real investment are distinguished:

1. Cash and cash equivalents;

3. Buildings, structures, machinery and equipment, measuring and testing equipment, equipment and tools, any other property used in production and having liquidity.

Specifics of investments in printing

Printing is one of the industries whose products are almost always in demand, and therefore, investing in it can be considered one of the most reliable ways to allocate capital.

The 1998 crisis can be considered one of the proofs of the “survivability” of printing. Oddly enough, but then for the first time during the years of perestroika, Russian industry began to show signs of life. After a short pause, printing enterprises began to rise. Some of them (for example, those specializing in packaging production) practically did not stop, and, on the contrary, faced queues of customers who reoriented their foreign orders towards domestic enterprises. Others, engaged in traditional printing, periodicals and advertising and representation products, remained “in hibernation” longer. But after a maximum of six months they returned to their previous volumes. The greatest rise in printing occurred in 2001, when printing in terms of overall growth rate (25%) took second place among all types of industry, behind only little-known microbiology. This period can be called truly “golden”: many new enterprises appeared, existing ones increased their capitalization several times over.

Now the growth rate is somewhat more modest, but the printing business still remains very attractive. It is worth noting that the most effective (in terms of financial indicators) business can be considered operational and large-format printing. This is mainly done by private printing houses. Some print business cards, advertising brochures, leaflets, postcards, labels and packaging, others print posters, billboards, design exhibitions, etc. However, regardless of the type of products produced, such enterprises, as a rule, belong to the category of small or medium-sized. And one of the relatively safe ways to enter this market can be considered the purchase of a ready-made business.

When buying and selling existing small and medium-sized businesses, there are practice-tested methods and methods for determining the value of the business and its viability after a change of owner. However, both sellers and buyers must take into account the industry specifics of a particular type of business, which can significantly affect the final amount of the transaction. To the casual observer, printing businesses may appear to be a homogeneous group, but in reality the industry is unique in its diversity. In Russia, the production of printing products is growing rapidly, but still lags several times behind similar indicators in developed countries. Among various types of printing products, the production of newspapers and magazines is growing at the highest rates, occupying about a third of the printing services market.

It is the variety of types and sizes of companies that make up this industry that precludes the use of a common pricing formula for all enterprises. Trying to determine the value of a company based on financial information alone will not provide a truly accurate understanding of the true value of the business. Financial statements and data become meaningful and reflect the true capabilities of the target of sale and its value after the buyer understands the company's activities, understands the characteristics of the market niche it occupies, and also identifies the advantages that the company has in the market, its unique capabilities, strengths and weaknesses by management and employees

Experts identify four main factors that have a major impact on the value of a company engaged in printing production:

timely decision to sell the company;
types of buyers who may be interested in printing production;

the company's capabilities and various risk factors associated with owning a company;

the subjective environment surrounding the company and the buyer's perceptions of future earnings.

Because the printing industry is so diverse, it offers an exciting prospect for a wide range of potential buyers. Experts identify four main groups of potential buyers, who are guided by various considerations when purchasing and assessing the prospects of the acquired business. These groups can be briefly described as follows:

Strategic buyers are usually large open companies that buy printing companies in order to obtain strategic benefits: increasing market share, mastering new technologies and market niches, etc.

Industry Buyers - Focus on future benefits related to technology and market share gains, and often focus on individual assets rather than considering so-called goodwill.

Qualified buyers (mostly investment groups) also focus on future earnings, but they are less aggressive when negotiating on price, and if growth and future earnings prospects can be documented based on credible and reasonable assumptions, then such buyers will be the best of all four groups.

Financially motivated buyers focus on the company's current financial position and view future earnings only as a potential opportunity. Since obtaining future income involves some effort on the part of business owners, the reluctance to put in this effort encourages these buyers to pay only for current income.

As an example, we can cite a case from practice that clearly shows how great the difference is in the approaches of different groups of potential buyers using different methods in assessing a printing business.

Based on the same financial data, one of the printing companies was valued:

industry buyer - $170 thousand;
a buyer guided by financial considerations - $450 thousand;

qualified buyer - 750 thousand dollars;
strategic buyer - $1.3 million

Such a significant (many times) difference in views on the value of a business is largely determined by the subjective perception of the environment and future profits. It is not what you see that matters, but from what point of view you evaluate it. Is a recession in the economy a positive thing or a negative thing?

It’s positive if the clientele expands. Negative if the main customers reduce their orders or even stop cooperating with the company. Issues related to the condition of the enterprise and its location, the life and condition of equipment, past performance, the labor market, the political situation - all this makes up the subjective environment surrounding any business. Fortunately, the printing industry is considered to be quite mature and stable, generally profitable, promising and attractive from an investment point of view. Moreover, in the near future we can expect a new round of investment activity, this time associated with the corporatization of currently unprofitable state printing houses. The corporatization period is a good opportunity to acquire these assets at a reasonable price, so that they can later generate profits for their new owner.

Another trend observed in Russian printing is the growing demand for magazine products. Gloomy predictions that the development of Internet media will lead to the death of traditional periodicals have come true exactly the opposite. Abroad, newspapers are not only successfully surviving, but also increasing their circulation, while rapid growth in the income of Internet periodicals has not yet been observed. Newspapers were able to achieve these results due to a general improvement in quality, and most importantly, thanks to the transition to color printing. In Russia today, only a few printing houses are capable of printing large runs of periodicals in color, and therefore, this niche can be considered one of the most promising from an investor’s point of view.

2. Methodology for calculating economic efficiency

Key indicators of economic efficiency of introducing new technology.

The main indicators of the effectiveness of the introduction of new technology include the following:

1) annual economic effect from the introduction of new technology;

2) the effectiveness of one-time costs for the creation of new equipment;

3) payback period for one-time costs of creating new equipment.

These indicators can be both expected, allowing one to judge the economic efficiency of new equipment planned for use, and actual, assessing the effectiveness of existing equipment.

Concept and methods for determining the annual economic effect from the introduction of new technology.

The economic effect can be defined as the difference between the reduced costs before and after the introduction of new technology.

For example, if an automated system is implemented instead of a manual system for working with equipment, then the difference in reduced costs is determined accordingly between the automated and manual systems. In this case, the cost of the basic option includes only current costs for the basic technology:

Labor costs of workers working on new equipment;

Current material costs (energy costs, equipment maintenance);

Depreciation of fixed assets used by new equipment.

If new technology is introduced instead of old technology, then the difference in reduced costs is determined between the costs of new and old technology.

Costs of introducing new technology include:

Current material costs;

One-time costs for creating new equipment.

If new equipment is being introduced at a newly created enterprise, then it is possible to compare the projected costs at this enterprise (organization) with standard cost options at similar enterprises (organizations) or with cost options for possible companies involved in introducing the technology (executing firms).

The total costs of introducing a new technology are determined by the levelized cost indicator, which is calculated using the formula:

Zp = C + EnK, where

Zp – reduced costs;

C – current costs;

En – standard coefficient of economic efficiency of one-time costs;

K – one-time costs (capital investments).

Current (operating) costs are repeated in production cycles, they are carried out synchronously with production activities and constitute the cost of products or services. Current costs are calculated as a total per year.

One-time costs include:

a) not capital costs

b) capital costs

The standard efficiency ratio of one-time costs is considered as the standard profit that should be obtained from the introduction of technology. The size of the standard efficiency ratio of one-time costs is closely related to their payback period.

Costs are the sum of current and one-time costs, reduced to a single size using the standard economic efficiency coefficient.

To determine the economic effect of introducing new technology, it is necessary to compare the given costs of the basic and proposed options. For this purpose, an indicator of the annual economic effect is used, which can be represented by the following calculation methods:

the base option is zero, and the implemented option is designated one.

In general, the formula can be expressed as follows:

E = Eg – En*K, where

E – annual economic effect (annual economic profit);

Eg – annual savings (profit) caused by the introduction of technology;

K – one-time costs associated with the purchase of equipment;

E – rate of profit (normative profit) (normative efficiency ratio).

The annual economic effect is an absolute measure of efficiency. The system is considered effective if E > 0.

Comparing the magnitude of the annual economic effect for various options makes it possible to select the most effective option for introducing technology with the smallest annual present costs or with the greatest annual economic effect.

The concept of efficiency and methods for determining the effectiveness of one-time costs.

The effectiveness indicator is a relative value that compares results with costs.

Definition of effectiveness:

j – costs for equipment modernization.

The effectiveness of one-time costs is calculated as the ratio of the difference between the current costs of the base and proposed options to the amount of one-time costs of the proposed option.

In a modern market economy, each area of ​​business sets its own rate of return (efficiency ratio), the size of which is set at an amount greater than the bank rate and therefore is not a constant value.

Payback period for one-time costs.

Of great importance is the determination of the time during which all one-time costs associated with the introduction of new technology will be fully repaid. The payback period is the reciprocal of the efficiency ratio.

Determination of payback period:

Digital economic efficiency calculation

printing machine

Let us provide a calculation of the economic efficiency of investments in a digital printing complex, which was acquired by the State Unitary Enterprise PPP “Printing House “Nauka”” of the AIC RAS. The complex includes a Xerox DocuTech-6155 digital printing machine complete with a scanning and layout station, as well as a Zechini finishing line, including a folding machine, a mini-binder and a cutting machine.

This equipment was purchased by the printing house at its own expense. As a result of the financial analysis of the enterprise's balance sheet, it turned out that the purchase of expensive equipment led to a deterioration in the financial structure and a lack of funds. Under these conditions, the management of the printing house sold part of the equipment under a lease-back scheme. This made it possible to actually retain production equipment at the enterprise and obtain significant funds at its disposal. However, it is clear that the funds received are borrowed capital, for the use of which the printing house will have to pay the leasing company in the future.

To assess the effectiveness of the acquisition of a “Digital Printing House” under a leasing scheme, a model of an investment project was built that operates during the service life of the equipment specified in the financial lease (leasing) agreement. The idea of ​​building the model was to calculate the net present value for individual time intervals during the implementation period of the investment project. The calculations used some approaches developed to assess the effectiveness of investments from the implementation of the CTcP system.

It was advisable to take the time interval for calculations equal to a calendar month, since, firstly, leasing payments and income tax payments are made monthly, and secondly, this choice is explained by the short duration of the investment project (4 years) and the necessary accuracy in determining the period payback.

For each month, revenue from sales of products under the project was calculated by multiplying the average monthly number of accounting units produced by the average price of an accounting unit. In this case, it was convenient to take an A3 sheet printed on one side, the so-called “click,” as an accounting unit. This is convenient, firstly, for the reason that the DocuTech-6155 digital printing machine is equipped with a counter that determines the number of printed clicks; secondly, the bulk of the products are sheets of A3 format folded into one fold and bound; thirdly, the agreement with Xerox involves certain payments for each click printed on this equipment.

The cost of production was calculated as follows. The monthly expenses for wages and unified social tax of workers servicing the machine were summed up; payments to Xerox for printed clicks; monthly maintenance by the equipment supplier’s service department, including refilling the machine with consumables and routine repairs. Then the resulting amount was adjusted taking into account the average percentage of general production and general business expenses for the printing house, and when calculating this percentage, payments under the leasing agreement were deducted from the amount of general production and general expenses to eliminate double counting. The final cost was calculated by adding payments under the finance lease agreement to the result obtained.

The net present profit for each month is calculated by discounting the net profit at the start of the investment project, i.e., the difference between sales income and the cost of printing work, reduced by the amount of profit tax.

The net present value of a capital project is equal to the sum of the net present value of income over the entire life of the equipment. At the same time, we note that when using a leaseback scheme to replenish the finances of an enterprise, depreciation charges on operated equipment and property tax payments fall on the leasing company, and therefore are included in the amount of lease payments.

An analysis of investments in the “Digital Printing House” equipment complex of the State Unitary Enterprise PPP “Nauka”, financed under a leaseback scheme, showed that the project is effective. Net present value amounted to 2857 thousand rubles; profitability index 1.397; payback period 24 months.

The calculations were made based on the actual download and click price, however, in addition to these data, it is necessary to have an idea of ​​how the economic efficiency of the investment project will change depending on various factors and, above all, download and click price. Such information is needed so that the printing house has information about its capabilities and can use them to the greatest benefit.

Therefore, using the Microsoft Excel program, a table was built to calculate the reduced profits over the service life of the equipment. This made it possible to model the investment project in terms of its economic efficiency, depending on the most significant factors, such as equipment utilization and the price of finished products in this market sector.

In order to determine ways to increase the return on investment, the dependence of the value of net present value income on the price of printing work performed on a digital printing press was constructed. In Fig. Figure 1 shows two such dependencies for equipment load of 60 and 80%, which allow us to evaluate the level of current return on investment in “digital printing” depending on average market prices in this market segment.

Rice. 1. Net present value income from investments at the current load and increased by a third

In particular, when the equipment is used at 60%, the point of zero profitability corresponds to an average price of 0.83 rubles. per accounting unit. With an increase in equipment load by a third, the critical price decreases to the level of 0.67 rubles. in one click. If the average market price is one ruble, then with an increase in load from 60 to 80%, the net present value income from capital investments will increase not by 20 or 30%, but by more than 2.5 times.

For the purpose of planning activities to attract orders, a graph of the dependence of net present investment income on the number of A3 sheets per month was constructed (Fig. 2). Two sharp decreases in the profitability of the project, shown in this figure, are due to the need to switch, at a given load level, to a different shift of personnel work. This schedule allows the printing house to determine the minimum number of orders to attract to maintain the profitability of the project at a given level. For example, it can be seen that under the accepted conditions, a decrease in production output below 750 thousand sheets is unacceptable. A3 format per month; to obtain net present value income for the project in the amount of 5 million rubles. it is necessary to issue at least 1 million sheets monthly - ott. A3 format.

Rice. 2. Net present value depending on the number of sheets.-ott. A3 format per month

Very useful information for managing an investment project is data on the dependence of the payback period of equipment on load. For the capital project under consideration, they are shown in Fig. 3, from which it can be seen that the payback of the project increases sharply with increasing equipment load during two-shift work, i.e., each new completed order significantly increases the efficiency of the entire project. Thus, with an increase in the useful operating time of equipment from 60 to 80% per shift during two-shift operation (i.e., from 120 to 160% of the time of one shift), the payback period will be reduced by almost half, from 40 to 21 months.

Rice. 3. Equipment payback period

Printing production capacity utilization is subject to significant seasonal fluctuations. When the load level is low, it is important to know what price will provide the minimum acceptable payback period. To determine the price of a click depending on the load of the equipment, diagrams were constructed for the payback periods corresponding to the service life of the equipment, i.e., the life of the project and the duration of the leasing agreement (Fig. 4). The diagram shows that it is advisable to set the minimum price of an accounting unit of production depending on the actual load in the corridor between the two lines of extreme payback options for the project. For example, when loading a digital printing machine 120% of the time of one shift (which means working in two shifts with 60% loading on each shift), the minimum price should not be less than 85·93 kopecks. per sheet.-ott. A3 format.

Rice. 4. Minimum average price of an accounting unit of production with payback during the service life of the equipment and the term of the leasing agreement

The calculation showed that for the State Unitary Enterprise PPP “Printing House “Nauka””, the optimal scheme for financing large investment projects for the acquisition of equipment was leasing. To summarize, it is necessary to reiterate that digital printing presses only pay for themselves at high utilization rates. Before purchasing expensive technological equipment, it is necessary to calculate various options for financing the transaction, such as raising your own funds, a loan, or using a leasing scheme.

List of used literature

1. Boykov V.P. Economics of a printing enterprise: 2nd ed., revised. and additional Publishing house "PETERSBURG PRINTING INSTITUTE", 2004

2. Margolin A. Calculation of the economic efficiency of implementing the CTcP UV-Setter system.//Polygraphy. 2003. No. 3. P. 19─21.

3. Popova T.K., Kusmartseva N.V. Guidelines for calculating economic efficiency. M.: 2007

4. Problems of economics and progressive technologies in the textile, light and printing industries: Sat. tr. graduate students and doctoral students. - St. Petersburg.

5. Stepanova G.N. Development strategy of printing enterprises: (conceptual and methodological aspects) / G. N. Stepanova; Ministry of Education Ros. Federation, Moscow. state University of Printing. - M.: MGUP, 2004.- p.22.

6. Trofimova L. Economic indicators used to assess the efficiency of an enterprise. //Auditor. – 2005 - No. 9

7. http://www.citybusines.ru/biznes-plan/izdatelskijj-biznes-i-poligrafija/favicon.ico

Http://www.citybusines.ru/biznes-plan/izdatelskijj-biznes-i-poligrafija/favicon.ico

Boykov V.P. Economics of a printing enterprise: 2nd ed., revised. and additional Publishing house "PETERSBURG PRINTING INSTITUTE", 2004

Stepanova G.N. Development strategy of printing enterprises: (conceptual and methodological aspects) / G. N. Stepanova; Ministry of Education Ros. Federation, Moscow. state University of Printing. - M.: MGUP, 2004.- p.22.

Problems of economics and progressive technologies in the textile, light and printing industries: Sat. tr. graduate students and doctoral students. - St. Petersburg.
Vol. 5: Days of Science 2003. - 2003.- p.65.

Popova T.K., Kusmartseva N.V. Guidelines for calculating economic efficiency. M.: 2007

Trofimova L. Economic indicators used to assess the efficiency of an enterprise. //Auditor. – 2005 - No. 9

Margolin A. Calculation of the economic efficiency of implementing the CTcP UV-Setter system.//Polygraphy. 2003. No. 3. P. 19─21.

Topic: Analysis of the economic efficiency of introducing new equipment and technology at the enterprise

Type: Coursework | Size: 18.68K | Downloads: 119 | Added 01/19/13 at 21:07 | Rating: 0 | More Coursework

University: VZFEI

Year and city: Kursk 2012

Lead 3

Economic efficiency of introducing new equipment and technology at an enterprise 5

1. The importance of introducing new equipment and technology to improve production efficiency 5
2. The main directions of introducing new equipment and technology at the enterprise 11
3. Economic efficiency of new equipment and technology 17

Conclusion 20

List of used literature 21

Introduction

Objective external global processes, such as: population growth and its increasing needs, the development of science and technology, general expanded reproduction and competition force modern manufacturing enterprises to introduce innovations in all areas of their activities.

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, 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.

It is quite obvious that one of the main conditions for the formation of a competitive strategic perspective of an industrial enterprise can be its innovative activity. Therefore, the problem of introducing new equipment and technology into an enterprise is relevant and extremely significant today.

The purpose of my course work is to analyze the economic efficiency of introducing new equipment and technology in an enterprise.

In the process of writing the course work, the following tasks were set and solved:

1) Explain what innovation is;

2) Explain the main directions of introducing new technologies at the enterprise;

3) Economic efficiency of measures to introduce new equipment and technologies

Economic efficiency of introducing new equipment and technology at the enterprise.

1.1The importance of introducing new equipment and technology to improve production efficiency.

The scientific and technical development of the company is currently an integral part of its core activities. Scientific and technological progress is understood as the process of continuous development of science, technology, technology, improvement of objects of labor, forms and methods of organizing production. In the modern economy, the main directions of scientific and technical development of a company are:

1. Integrated mechanization and automation of production.

2. Electrification of production.

3. Chemicalization of production.

4. Electronization of production.

5. Creation and implementation of new materials.

6. Mastery of new technologies, including nanotechnologies.

All these areas contribute to the intensification of production, improvement of working conditions, growth of productivity, improvement of the quality and competitiveness of the company's products. Thus, the scientific and technical development of a company represents a continuous process of innovation, or innovation.

There are many definitions of innovation activity.

The introduction of innovation is increasingly seen as the only way to increase the competitiveness of manufactured goods and maintain high rates of development and profitability. Therefore, enterprises, overcoming economic difficulties, began to develop on their own in the field of product and technological innovation.

The relevance of technological developments is due to two groups of changes in the operating environment of an enterprise, having a domestic and international nature.

In other words, enterprises are under pressure from the external and internal markets. This pressure is reflected in changes in consumer behavior; development of markets for goods and services and, as a result, increased competition; global development of new diverse technologies; globalization of supply and demand.

Before talking about the importance of innovations for increasing production efficiency, it is necessary to define the concept of innovation, identify the types of innovations, and also describe the main forms of organization of the innovation process. Thus, according to the Draft Federal Law "On Innovation Activity" dated December 23, 1999, innovation activity is a process aimed at translating the results of scientific research and development or other scientific and technical achievements into a new or improved product sold on the market, into a new or an improved technological process used in a practice. ON THE. Safronov gives the following concept of innovation activity: innovation activity is a system of measures to use scientific, scientific-technical and intellectual potential in order to obtain a new or improved product or service, a new method of their production to satisfy both individual demand and the needs of society for innovations in in general.

Innovation - development and mastery of production of new or improved products, technologies and processes (8, 409).

It is customary to distinguish the following types of innovation:

Technological innovation is the activity of an enterprise related to the development and mastery of new technological processes.(10,409)

Product innovation involves the development and introduction of new or improved products.(5,409)

Process innovation involves the development and mastery of new or significantly improved production methods, including the use of new, more modern production equipment, new methods of organizing the production process, or a combination of both.(10,409)

Most researchers pay the greatest attention to technological innovation, which is a direct characteristic of the intensity of production development.

These include all changes affecting the means, methods, and production technologies that determine scientific and technological progress.

Accordingly, innovations of an organizational, managerial, legal, social, and environmental nature are classified as non-technological innovations.

Classification of innovations according to the criterion of significance in the development of the productive forces of society involves their division into the following groups:

Firstly, basic innovations are those innovations that implement major inventions and become the basis for revolutionary revolutions in technology, the formation of new directions, qualitative changes in the technological system, and the creation of new industries. Such innovations require a long period of time and large expenses for development, but they provide a significant economic effect in terms of level and scale.

Secondly, major and fundamental innovations are innovations that arose on the basis of a similar rank of inventions, scientific and technical recommendations, as a result of which there is a change in generations of technology within a given direction or the emergence of a new technology while maintaining the original fundamental scientific principle.

New equipment and technology created as a result of mainly applied research and development have higher technical and economic indicators that make it possible to satisfy new needs. The implementation of these innovations occurs in a shorter time and at lower costs, but the leap in technical level and efficiency is much smaller.

Thirdly, medium and combinatorial innovations represent the use of various combinations of structural connections of elements. Implementing the average level of invention and know-how, these innovations make it possible to create a basis for the development of new models and modifications of this generation of equipment, improve existing technology, and improve the main technical and economic indicators of manufactured products.

Fourthly, small and combinatorial innovations - innovations arising on the basis of small inventions, rationalization proposals, and production experience. They are necessary to maintain the technical and economic level of the main or improve secondary technical and economic parameters of equipment and technology, improve the parameters of manufactured products, which contributes to a more efficient production of these products, or to increase the efficiency of their use.

In order to increase the efficiency of the enterprise, innovative activity must ensure:

The most complete and timely satisfaction of needs;

The competitiveness of the enterprise in terms of product quality and production efficiency, achieving a balance between stability (management of traditional technology) and efforts to introduce new technology. While preserving traditional productive technology, it is necessary to simultaneously direct part of the resources to the introduction of new technology, thereby diversifying the set of technical means;

Efficiency in a wide range of radical innovations and flexibly adapt to both evolutionary, constantly implemented innovations, and radical, periodically implemented innovations. At the same time, a combination of continuous management of evolutionary technological innovations and program management of radical innovations should be ensured;

Organization of interaction between internal and external elements of the development system, the main factors of which are the system of information about the innovation market, selection of projects from among alternatives and mutual interest.

Currently, a certain reorientation is taking place in the strategies of many enterprises, that is, a transition from full use of the economic effect of large-scale production to a more targeted innovation strategy. Innovations are the most important means of ensuring the stability of economic functioning, operational efficiency and competitiveness. There is a strict relationship between competitive positions, enterprise efficiency and its innovative potential. The efficiency of an enterprise's functioning can be achieved by improving product quality, implementing a resource-saving policy, releasing new, competitive projects, and developing profitable business projects.

Of course, innovation is based on satisfying certain social needs, but at the same time, increasing the efficiency of using individual resources or increasing the efficiency of individual production units, or increasing the efficiency of the enterprise as a whole as a result of introducing innovation and obtaining innovation does not always happen. The final success of an innovation, expressed in obtaining an economic effect or increasing the efficiency of an enterprise, is influenced by a combination of different factors (economic, legal, technical, market, etc.), the impact of which is extremely difficult to predict.

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.

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

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.

Any state, in order to ensure an effective economy and not lag behind other countries in its development, must pursue a unified state scientific and technological policy.

A unified scientific and technical policy is a system of targeted measures that ensure the comprehensive development of science and technology and the introduction of their results into the economy. This requires a choice of priorities in the development of science and technology and those sectors in which scientific achievements should be realized first. This is also due to the limited resources of the state to conduct large-scale research in all areas of scientific and technical progress and their implementation in practice. Thus, at each stage of its development, the state must determine the main directions of scientific and technical progress and provide conditions for their implementation.

The main directions of scientific and technical progress are those areas of development of science and technology, the implementation of which in practice will ensure maximum economic and social efficiency in the shortest possible time.

There are national (general) and sectoral (private) areas of scientific and technical progress.

National - areas of scientific and technical progress that at this stage and in the future are a priority for a country or a group of countries. Industry areas are areas of scientific and technical progress that are the most important and priority for individual sectors of the national economy and industry. For example, the coal industry is characterized by certain areas of scientific and technical progress, while mechanical engineering is characterized by others based on their specifics.

At one time, the following areas of scientific and technical progress were identified as national ones: electrification of the national economy; comprehensive mechanization and automation of production; chemicalization of production. The most important, or decisive, of all these areas is electrification, since without it other areas of scientific and technical progress are unthinkable. It should be noted that for their time these were successfully chosen areas of scientific and technical progress, which played a positive role in accelerating, developing and increasing production efficiency. They are also important at this stage of development of social production, so we will dwell on them in more detail.

Electrification is the process of production and widespread use of electricity in public production and everyday life. This is a two-way process: on the one hand, the production of electricity, on the other, its consumption in various areas, ranging from production processes occurring in all sectors of the national economy, and ending with everyday life. These aspects are inseparable from each other, since the production and consumption of electricity coincide in time, which is determined by the physical characteristics of electricity as a form of energy. Therefore, the essence of electrification consists in the organic unity of producing electricity and replacing it with other forms of energy in various spheres of social production that use energy to one degree or another. Since electrification is the unity of production and consumption of electricity, the study of the economic problems of this process should not be limited to one aspect of it, which, unfortunately, is the case to this day.

The importance of further development of electrification is due to many reasons, but the main ones are:

The advantage of electricity compared to other types of energy. It consists in the fact that electricity is easily transmitted over long distances, provides greater speed and intensity of production processes, can be divided and concentrated in any quantities, and converted into other types of energy (mechanical, thermal, light, etc.);

The level of electrification does not yet meet the needs of the country;

The possibilities of electrification in the development of the country's productive forces are far from being exhausted.

Electrification is becoming one of the main areas of fundamental transformation of technology because it has many technological and economic advantages. Electrical processing improves the quality, reliability and durability of already known types of products, allows you to create products with new consumer properties, which expands the scope of production and personal consumption.

The importance of electrification lies in the fact that it is the basis for mechanization and automation of production, as well as chemicalization of production, helps to increase production efficiency: increasing labor productivity, improving product quality, reducing its cost, increasing production volume and profit at the enterprise. Thus, a direct connection has long been established between productivity and the electrical equipment of labor. Electrification is also of great importance for solving many social problems: heating and lighting of residential buildings, improving working conditions in production, wider use of a wide variety of household appliances, etc.

Another important area of ​​scientific and technical progress is comprehensive mechanization and automation of production.

Mechanization and automation of production processes is a set of measures that provide for the widespread replacement of manual operations with machines and mechanisms, the introduction of automatic machines, individual lines and production facilities.

Mechanization of production processes means replacing manual labor with machines, mechanisms and other equipment.

The mechanization of production is continuously developing and improving, moving from lower to higher forms: from manual labor to partial, small and complex mechanization and further to the highest form of mechanization - automation.

In mechanized production, a significant part of labor operations is performed by machines and mechanisms, and a smaller part is performed manually. This is partial (non-comprehensive) mechanization, in which there may be separate weakly mechanized units.

Integrated mechanization is a way of performing the entire range of work included in a given production cycle using machines and mechanisms.

The highest degree of mechanization is the automation of production processes, which allows the entire cycle of work to be carried out without the direct participation of a person in it, only under his control.

Automation is a new type of production, which is prepared by the cumulative development of science and technology, primarily by transferring production to an electronic basis, through the use of electronics and new advanced technical means. The need to automate production is caused by the inability of human organs to control complex technological processes with the required speed and accuracy. Huge energy powers, high speeds, ultra-high and ultra-low temperature conditions turned out to be subject only to automatic control and management.

Currently, with a high level of mechanization of basic production processes (80%), most industries are still insufficiently mechanized

The economic and social significance of mechanization and automation of production lies in the fact that they make it possible to replace manual labor.

Especially heavy, with machines and automatic machines, increase labor productivity and on this basis ensure real or conditional release of workers, improve the quality of products, reduce labor intensity and production costs, increase production volume and thereby provide the enterprise with higher financial results, which makes it possible to improve well-being workers and their families.

Chemicalization is the process of production and use of chemical products in the national economy and everyday life, the introduction of chemical methods, processes and materials into the national economy.

In general terms, chemicalization allows:

Dramatically intensify technological processes and thereby increase production output per unit of time;

Reduce the material intensity of public and industrial production. So, 1 ton of plastic will replace 5 tons of metal;

Reduce the labor intensity of products through the introduction of robotics;

Significantly expand the range, range and quality of products and thereby better meet the needs of production and the population for consumer goods;

Accelerate the pace of scientific and technical progress. For example, the creation of spacecraft was hardly possible without the use of lightweight, durable and heat-resistant artificial materials with predetermined properties.

From all this it follows that chemicalization has a very significant and direct effect on production efficiency. There is also a negative side to chemicalization - chemical production, as a rule, is harmful, and in order to neutralize it, additional funds must be spent.

1.3 Economic efficiency of new equipment and technology

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. (9, 358) To assess the beneficial effect of innovation both in production and in operation, two criteria are used: the criterion of minimum reduced costs and the integral indicator of the quality of innovation. When comparing various options for new equipment and technology, total and specific capital investments, unit cost of production, etc. are compared.

When designing, developing and implementing new technology and

technology, the procedure for determining the economic efficiency of these activities consists of four stages:

1) determination of the necessary costs for the implementation of innovative activities;

2) identification of possible sources of financing;

3) assessment of the economic effect from the introduction of new technology and

technologies;

4) assessing the comparative effectiveness of an innovation by comparing economic indicators.

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 formula:

Et = Рt - Зt,

Et - economic effect from the introduction of new equipment and technology for the billing period t, rub.;

Pt - cost assessment of results for the billing period t, rub.;

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

Costs and capital investments of subsequent years for options should be carried out taking into account the time factor, i.e. reduction coefficient

costs. (9,359)

Typically, the reduced costs of production and use of new equipment are determined as the sum of cost and standard

Zt = Ct + EH. KUD,

Zt - reduced costs per unit of production for period t, rub.;

Сt - cost in period t; EN—standard efficiency coefficient;

KUD - capital investments per unit of production, rub.

The annual economic effect of new equipment and technology is determined by the formula:

Ent = (Zbaz - Znov). Qnew = [(Cbase + En. Kbase) -

- (Snov + En. Knov)]. Qnew,

Ent — economic effect of new technology, rub.;

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.

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