Production and economic activity of the enterprise JSC 'TAiM'. Theoretical aspects of the company's production activities
The structure of any enterprise includes an administrative and management apparatus, a production department, a financial and economic department, and an accounting and reporting department. In addition, the structure may include other divisions whose tasks include ensuring a continuous process of production and manufacturing of products that would be competitive and meet market requirements in terms of quantity, quality and delivery time. At the same time, the main requirement and criterion for the efficiency of an enterprise is the minimization of production costs, i.e. reducing the cost of goods and services produced.
Factors determining the production and economic activities of an enterprise
Production efficiency economic activity The enterprise, first of all, depends on such factors as the availability of production capacity, the state of the production and technical base, its technical and organizational level, the extent to which the organization of production and labor meets the modern requirements of the situation and the market.Such a factor as financial and economic planning is also of great importance for the activities of an enterprise. This is not only an uninterrupted supply of necessary resources, but also constant control over the current activities of the enterprise, prompt adjustments management decisions in order to achieve planned results.
Control is carried out by analyzing the production and economic activities of the enterprise by comparing the main results of these activities with calculated and planned indicators. Such indicators characterizing the efficiency of an enterprise, for example, include:
- profit from the sale of goods and services provided;
- total production costs;
- profitability;
- level of remuneration of people working at the enterprise;
- the amount of funds in the current accounts of the enterprise;
- existing accounts payable and receivable.
1. General characteristics of the enterprise
Study of the production and economic activity of the enterprise
1 Introduction to the work of the chief technologist department
Study and analysis of the work of an enterprise division
1 Study functional responsibilities mid-level specialists, normative and technical documentation
2 Study of occupational safety and health
3 Economic indicators
Preparation of material for the graduation project
1 Purpose and description of the part design
2 Characteristics of the type of production
3 Selecting a method for obtaining a workpiece
4 Analysis of the basic manufacturing technology of the part
5 Surface treatment plans. Part sketch
5.1 Description of the cutting tool design
5.2 Description of the design of the measuring tool
Literature
GENERAL CHARACTERISTICS OF THE ENTERPRISE
OJSC "TAiM" traces its history back to 1961, when the Bobruisk Remmetallobzavod was created on the basis of the mechanical workshop of the Gorprom-Kombinat. The company had 2 workshops with an area of 945 sq.m., a painting shed with an area of 56 sq.m. and specialized in the production of steam generators. In 1969, the plant was renamed "Selkhozagregat" and the production of root crop conveyors was organized there. In 1978, the reconstruction of the enterprise began due to the urgent need for air brake systems for agricultural machinery. The first launch facility was commissioned in 1981. By 1987, the plant specialized in the production of three standard sizes of brake systems (330x70, 350x100, 380x120). Since 1992, the need for equipment for agricultural machinery has decreased significantly and work began with the Minsk Automobile Plant on the production of components and parts for automotive equipment and with the Minsk Tractor Plant on the development of pneumatic equipment.
In 1994, the Bobruisk City Council and the executive committee registered the formation of the open joint-stock company "TAiM" (a plant for the production of brake equipment and mechanisms).
Open Joint Stock Company "TAiM" is a large manufacturer of automotive components for trucks and buses, and produces pneumatic devices for agricultural machines and tractors. Founded in 1961. The number of employees is 1570 people. Occupied area: total - 121 thousand sq.m., production area - 51 thousand sq.m. Serial production. The company has a sufficient amount of production space and has all types of production for the technological cycle of creating components for automotive equipment, including: procurement, machining, thermal, welding and assembly, painting, tooling.
To carry out the production program, we have the necessary equipment in the amount of 1,200 units.
Of the total number of employees, 12.6% have higher education, secondary special - 28.0%, vocational - 18.2%, general secondary -37.7%, general basic - 3.6%. The average age of employees is 39 years. Of these, 33.9% are under the age of 30, 66.1% are aged 30-60. The plant employs managers and specialists, 50.3% of whom have higher education.
In the most difficult conditions of the transition to market economic conditions, the enterprise managed to maintain the high professional level of its personnel. One of the conditions for retaining specialists at the enterprise is stable payment for skilled labor.
The following range of automotive components and pneumatic devices is produced:
Automotive components for completing cars, trailers for trucks, buses, trailed agricultural machinery:
front brakes for MAZ, KRAZ vehicles, trolleybuses and trailers with a diameter of 330, 410, 420 mm;
brake pads with and without linings for wheel brakes with a diameter of 420 mm and a width of 160 mm, used on cars and trailers from MAZ and other factories;
front brake pads with lining assemblies for wheel brakes with a diameter of 410 mm, pad widths of 183 mm and 223 mm, used in buses and cars;
brake pads with linings for wheel brakes with a diameter of 325 mm, a width of 120 mm and 150 mm, used on MAZ vehicles with a load capacity of up to 5 tons;
brake pads with a diameter of 380x120 mm; 420x200, 420x100, 420x140
wheel brakes with a diameter of 330 mm and a pad width of 70 mm for agricultural machines, tractors and agricultural trailers;
adjusting levers, automatic levers;
lifts;
brake chambers;
power take-offs;
wheel nuts;
various types of brackets, springs, knuckles.
Pneumatic equipment for completing tractor and agricultural machinery: pressure regulator; brake valve of various designs; power take-off boxes, brake chambers of various sizes, clutch pedals, control units, main filter;
air distributor of various modifications; isolation valve;
trailer manual brake control valve; control valve; condensate drain valve;
coupling heads of types A and B for tractors and trailers; receivers with a diameter of 220 mm and 280 mm various capacities(length), with bosses of various locations as agreed with customers;
hoses with various threaded connections, various lengths with and without protective metal braids, taking into account customer requirements and in agreement with them, in total more than 40 designs for various operating conditions.
The company also produces a large number of consumer goods:
connecting hoses for household gas appliances of various lengths and with different connections;
hoses for supplying water to drain tanks and sinks;
various types of utility trolleys for transporting hand luggage weighing up to 45 kg; trolleys with a body of 1 and 2 wheels, with a carrying capacity of 70 kg; up to 100 kg; - trolleys with 2 wheels for the transportation of various bulk goods in warehouses, stores with a loading capacity of up to 300 kg;
manual tillage tool.
2. Study of the production and economic activities of the enterprise
The Planning and Economic Department (PED) is an independent structural unit of the enterprise and reports directly to the chief economist.
The economic planning department is headed directly by the head of the PEO.
The economic planning department is guided in its activities by:
current regulatory legal acts of the Republic of Belarus (NP RB) in the field of PEO activities;
organizational and administrative documents of the enterprise and higher organizations;
the policy and goals of JSC "TAiM" in the field of quality, ecology and labor protection;
PEO goals in the field of quality;
documented procedures of the quality management system, these Regulations.
Organization of the functioning, achievement of goals and continuous improvement of the “Resource Management” process of the quality management system in accordance with STB 180 9001-2009, STB 180/T8 16949-2010.
Formation and control of the implementation of an enterprise business plan aimed at organizing rational economic activities, identifying and using production reserves in order to achieve the greatest economic efficiency.
Organization of a comprehensive economic analysis of the enterprise’s activities and participation in the development of measures to accelerate the rate of labor productivity, effective use production capacity, material and labor resources, increasing production profitability.
Development of draft list and retail prices for manufactured products.
STRUCTURE
The structure and staffing of the department is approved by the director of the enterprise, taking into account the volume of work and the characteristics of production.
The structure of the PEO is given in Appendix 1.
The distribution of responsibilities between department employees is carried out by the head of the department in accordance with job descriptions.
In the field of planning in accordance with the legal acts of the Republic of Belarus PP-02-2007, STP-1-03-2007, STP-1-04-2007, STP-P-17-2007, STP-I-18-2007, Regulations “On the procedure formation, registration, accounting and storage of contractual documentation" (approved by Order No. 532 dated November 1, 2007), STP-Sh-34-20, STP-P-21-2007, STP-I-22-2007, STP-1U -53-2007.
technical and economic planning;
operational and production planning (together with production and dispatch services of the enterprise);
calculation of economic efficiency.
Organization and general management of the development of projects for long-term (five-year) and current (annual) plans of enterprises in accordance with target figures, long-term economic standards, as well as direct orders from consumers and logistics authorities for products (works, services):
preparation of proposals for approval by the management of the enterprise on the procedure, timing and participants (departments, services, workshops) of project development;
consideration of justifications and calculations of draft plans for enterprise divisions;
ensuring consistency and mutual coordination of plans of workshops and services of the enterprise;
drawing up draft plans for the enterprise as a whole.
Planning of production and economic activities of workshops and services based on the approved enterprise plan:
bringing annual and quarterly assignments to workshops and services according to the established list of indicators;
participation in the development of annual, quarterly and monthly production programs for support services;
reviewing shop plans, checking them, making necessary adjustments (except for the nomenclature plan).
Making appropriate adjustments to the plans of the enterprise and individual divisions in the event of changes in the production and economic situation.
In the field of organizing economic planning work in accordance with the NLA of the Republic of Belarus, Ш-02-2007, STP-1-03-2007, STP-1-04-2007, STP-P-17-2007, STP-P-18-2007 .
Preparation of the necessary materials for consideration of draft plans, results of the work of the enterprise and workshops at a permanent economic meeting and a balance commission based on the results of work for the reporting period of the enterprise.
Organization of accounting of technical and economic indicators (TEI) at the enterprise:
development of technical specifications for workshops and services in accordance with the specifics of their work; control over the implementation of technical and technical documentation in the divisions of the enterprise; participation in the development of provisions on material incentives.
Organization of pricing work at the enterprise:
systematization of standard costs for manufacturing products; drawing up standard calculations, monitoring the introduction of all current changes to them;
participation in the development of progressive planned technical and economic standards and bringing them to the workshops, departments and services of the enterprise; developing, together with other services of the enterprise in accordance with current legislation, draft list and retail prices, tariffs and submitting them for approval;
development of measures to eliminate unprofitability of certain types of products. If necessary, making proposals to revise prices for highly profitable products.
Organization of the development of measures for the efficient use of production capacities of fixed and working capital, material and labor resources, for the use of all production reserves.
Organizing the development of measures to fulfill established planned targets.
In the field of analysis and operational-static accounting in accordance with the NLA of the Republic of Belarus, PP-02-2007, STP-1-03-2007, STP-1-04-2007, STP-P-17-2007, SSh-P-18 -2007.
Control over the implementation of annual, quarterly, monthly, weekly and daily plans by workshops and services of the enterprise, reporting on economic indicators to the management of the enterprise.
Organization and management of work on economic analysis production and economic activities of the enterprise.
Drawing up, together with the accounting department, an explanatory note for the annual and quarterly report on the results of the enterprise’s activities.
Submission of the necessary summarizing materials and certificates on the results of production and economic activities of the enterprise.
Control over the correctness of calculations of the economic efficiency of rationalization proposals and other organizational and technical measures made by the relevant services and workshops of the enterprise aimed at increasing production efficiency, reliability and quality of products, automation of the work of economists.
Organization of statistical reporting of the enterprise: collection of necessary materials, generalization, and presentation of statistical reporting within the time frame and in the forms established by the State Statistics Committee of the Republic of Belarus; drawing up a statistical reporting sheet at the enterprise; systematization of statistical materials and preparation of certificates on statistical reporting.
Study and dissemination of best practices in economic planning, operational accounting and analysis of the economic activities of enterprise workshops.
Together with the personnel and technical training department, it organizes economic studies in order to improve the qualifications of enterprise service workers in accordance with STP-I-26-2007.
Taking measures to ensure compliance with anti-corruption legislation, including the prevention of corruption offenses in the work of the unit and supervised areas of activity.
Require from the relevant departments, workshops and services of the enterprise the submission of materials, reports in established forms, certificates and information necessary for the implementation of work within the competence of the economic planning department.
2.1 Introduction to the work of the chief technologist department
The Chief Technologist's Department (CHD) is an independent structural unit and reports directly to the chief engineer of the plant.
Its activities are guided by:
current legislation of the Republic of Belarus;
management policy and company goals in the field of quality;
goals of the department of the chief technologist in the field of quality;
documented procedures of the quality management system;
regulatory technical documentation; this Regulation;
organizational and administrative documentation of the enterprise and higher authorities.
The department is headed by the chief technologist, who is appointed and dismissed from his position by order of the director of JSC TAiM, on the proposal of the chief engineer.
Analysis and ensuring the manufacturability of products at the pre-production stage.
Organization and implementation of technological preparation for the production of new and modernized products based on advanced technologies, equipment and tools, ensuring stable product quality.
Implementation of technological regulation of main and auxiliary work on the production of products.
Supervising the execution of technological processes.
Systematic improvement of manufacturing technology for manufactured products in order to stabilize, improve quality and reduce costs.
Ensuring the implementation of the quality policy and the requirements of procedural documents,
Organization of functioning, achievement of goals and continuous improvement of the process of technological preparation of production, in accordance with STB 180 9001, STB 180/T8 16949, PP-06-2007, PP-10-2007.
Inclusion in technical documentation of safety requirements for environmental protection established by relevant standards and other regulatory documents.
The department is headed by the chief technologist, who is appointed and dismissed by the director of JSC TAiM, upon the recommendation of the chief engineer.
The department of the chief technologist functionally subordinates the technological services of production workshops and areas.
The structure and staffing of the department is approved by the plant director, taking into account the scope of work and the characteristics of production. The structure of the department is given in Appendix No. 1.
Technological bureau No. 1 is assigned the following areas: mechanical processing, thermal and chemical-thermal treatment, incoming control.
Technological bureau No. 2 is assigned the following processes: cold and hot stamping, cold extrusion, electroplating, painting, welding, assembly, packaging, incoming inspection, PTS work, washing, preservation and movement.
Technological bureaus No. 1 and No. 2, according to assigned redistributions.
Development and implementation into production of the most advanced technological processes, types of equipment and technological equipment, automation and mechanization equipment, in accordance with STP-Sh-33-2007.
Systematic analysis of the progressiveness of existing technological processes and their improvement in order to increase labor productivity, improve quality, reduce production costs, and reduce the labor intensity of production of manufactured products.
Audit of technological processes, development of measures to eliminate violations of technological discipline, in accordance with STP-1U-43-2007.
Systematic study of the causes of defects and defects in production and participation in the development of measures to eliminate them, in accordance with ISMK-1-05-2007, ISMK-1-06-2007, ISMK-1-07-2007.
Studying and introducing into production the best practices of domestic and foreign industry in the field of work technology.
Testing product designs for manufacturability, in accordance with STP-P-13-2007.
Development of technological processes, with the establishment of processing modes and technically sound time standards, adjustment of developed technological processes in connection with changes introduced into the design and technology of products, in accordance with the Legislation of the Republic of Belarus, management of the development and implementation of technological processes, in accordance with STP-P- 14-2007.
Development of assignments for the design of special equipment, the need for which is identified during the development of technological processes, in accordance with STP-Sh-33-2007.
Development and execution of technical specifications for the production of non-standard equipment, automation and mechanization equipment and participation in the discussion of developed designs.
Development of calculation materials to justify the plant’s equipment needs, drawing up annual plans and assignments for the purchase of equipment. Establishing relationships with equipment suppliers. Development of proposals for the sale of excess equipment through the relevant plant services.
It is guided in its activities by the “Regulations on the procedure for execution, registration, accounting and storage of contractual documentation” (Approved by Order No. 532 of November 1, 2007).
Production preparation bureau.
Registration of orders for the preparation of production of new and modernized (modified) products, in accordance with STP-Sh-33-2007.
Development of flow maps, production preparation schedules, monitoring the progress of production preparation.
Establishment of systematic communication with research institutes, control over the execution of research work.
Calculation of the production capacity of the main production workshops of the plant, development of measures to eliminate bottlenecks.
Drawing up a balance of plant production capacity.
Performing operational calculations bandwidth separate groups of equipment, sections, lines.
Operational accounting of the equipment of workshops and the enterprise as a whole, as well as the areas occupied by individual departments.
Development of progressive consumption standards for basic and auxiliary materials.
Revision of current standards for material consumption for manufactured products in accordance with implementation plans new technology and technology, in accordance with STP-1-03-2007.
Development and control of measures to save materials.
Development, together with other services of the plant, of measures for the technical development plan of the plant, in accordance with STP-1-03-2007. Preparation of initial data for calculating the economic efficiency of activities.
Preparation of materials for the purchase of technological equipment.
Monitoring the implementation of technical development plan activities, drawing up reports on the implementation of plans for new technology.
Keeping records and storing original acts of implementation of measures in the technical development plan of the plant.
Prepares statistical reporting forms assigned to the department.
It is guided in its activities by the “Regulations on the procedure for execution, registration, accounting and storage of contractual documentation” (Approved by Order No. 532 of November 1, 2007).
STUDY AND ANALYSIS OF THE WORK OF A DIVISION OF THE ENTERPRISE
The Bobruisk city industrial plant "Gorpromkombinat", on the basis of which our enterprise was subsequently created, was organized in 1939. All products of the Gorpromkombinat were divided into 2 distinct industries: flour milling and other industrial consumer goods.
In 1952, on the basis of the Gorpromkombinat mechanical shop, 2 workshops were organized: a feed steamer shop and a file shop. The Bobruisk Gorpromkombinat was renamed the Bobruisk Remmetallobzavod by order of the Regional Mestprom No. 32 dated February 10, 1961.
In the 3rd quarter of 1961, a new boiler-assembly shop was put into operation and, from that time, the Bobruisk Remmetal Works Plant was formed. The company specialized in the production of steam generators.
By 1963, the plant had: 1) boiler and assembly shop N1 made of stone, with an area of 125 sq.m.; 2) assembly shop N2 made of stone, with an area of 820 sq.m.; 3) metal painting shed with an area of 56 sq.m.; 4) outbuildings.
By order of the Council National economy BSSR N 1244-R dated September 14, 1963. Bobruisk Mechanical Repair Plant was renamed into Mechanical Plant. The plant produces mainly converter boilers.
By order of the Minister of Tractor and Agricultural Machinery No. 310 dated September 17, 1969, the Mechanical Plant was renamed into the Selkhozagregat Plant.
By Order No. 116 of December 10, 1971, the production of root tuber crop transporters was organized at the Selkhozagregat plant.
In addition to the production of main products, in 1971 the plant mastered the production of consumer goods, such as metal tiles from waste sheet metal, and prepared technical documentation and equipment for the production of heating radiators from waste pipes for the private sector.
In 1976, the Tiproselmash Institute, on the basis of the order of the Ministry of Zhivmash dated May 17, 1976. N80 and according to the instructions of the Ministry of Housing and Mechanical Engineering dated 05.28.76. a feasibility study was developed for reconstruction and expansion at the existing site of the Selkhozagregat plant with the creation of capacities for full development of 22.37 million rubles, and a workforce of 1,600 people, including 14.51 million rubles for the 1st stage, respectively. and 1081 people.
In 1978, the reconstruction of the Selkhozagregat plant began due to the urgent need for air brake systems for agricultural machinery. The project was developed by the Gomel Institute Tiproselmash on instructions from the USSR Ministry of Civil Engineering.
Based on the order of the head of VPO "Soyuzfermmash" dated 06.27.78.55 "On the transfer of the Bobruisk plant "Selkhozagregat" to the production of parts and assembly units of large-tonnage fertilizer spreaders, from 04/1/1978 the plant ceased production of root crop conveyors. During this period, the plant became part of PA "Bobruiskfermmash". Before the launch of the first stage of the plant, products for the production of PA "Bobruiskfermmash" were produced at the old production facilities: sets of units for fertilizer spreaders and spare parts for agricultural machines.
In 1981, the first launch facility was commissioned.
year. The Bobruisk plant "Selhozagregat" specializes in the production of three standard sizes of brake systems (330x70, 350x100, 380x120). On January 1, 1988, the Selkhozagregat plant left the Bobruiskfermmash production association.
On January 1, 1991, the rental enterprise "Selkhozagregat" was created. It was registered on May 21, 1991. by decision No. 19-35 of the Bobruisk City Council of People's Deputies, the executive committee. In connection with the release of Resolution of the Council of Ministers of the Republic of Belarus No. 385 of October 19, 1991 “On the procedure for taking into ownership of the Republic of Belarus enterprises, associations, organizations and institutions of union subordination,” the charter of the AP “Selkhozagregat” was re-registered on April 21, 1992 (decision No. 35-69).
Since 1992, the need for completing agricultural machinery has significantly decreased by consumer factories and work began with the Minsk Automobile Plant on the production of components and parts for automotive equipment and with the Minsk Tractor Plant on the development of pneumatic equipment. Our company continues to work closely with these factories to this day.
In 1994, the Bobruisk City Council and the executive committee registered the formation of an open joint-stock company "TaIM" on the basis of AP "Selkhozagregat" for the production of brake equipment and mechanisms.
The company was approved by the founding conference on May 17, 1994 by decision of the executive committee of the Council of People's Deputies No. 70-48, change in the charter No. 135, registered on July 19, 1994 with an authorized capital of 68,442,800,000 rubles. By decision No. 5-40 of March 7, 1995, the Bobruisk City Executive Committee registered a new version of the charter with an authorized capital of 6,844,280,000 rubles. The Mogilev Regional Executive Committee carried out nationwide registration on December 9, 1996. No. 16 and registered in the Register of All-Republican Registration No. 996. Guided by the Decree of the President of the Republic -Belarus dated March 16, 1999 No. 11 “On streamlining state registration and liquidation (termination of activities) of business entities” and bringing the authorized capital in accordance with it, the Mogilev Regional Executive Committee, by decision dated June 29, 2000 No. 15-24, registered the Open Joint Stock Company “ TAiM" (JSC "TAiM") in the Unified State Register of Legal Entities and individual entrepreneurs for No. 700067480. In connection with the change in the nominal value of the shares, the authorized capital increased to 10,266,420,000 rubles, the Mogilev Regional Executive Committee registered changes to the charter on December 26, 2001. No. 28-20. An open joint stock company is commercial organization, has the status of a legal entity, has separate property, an independent balance sheet, bank accounts, an official seal, stamps, a trademark, letterheads with its name. OJSC TAiM operates on the principles of full economic accounting and self-financing. The management bodies of the joint stock company are: General Meeting of Shareholders, supervisory board, directorate The total area of the enterprise is 11 hectares. Built-up area - 7 hectares. The total developed area of all indoor buildings and structures is 42,585 sq.m., including: production workshops - 33,817 sq.m., auxiliary workshops - 17,438 sq.m., administrative building - 6,100 sq.m. Production workshops: blanking and pressing - 6720 sq.m. mechanical assembly painting area galvanic section thermal section consumer goods plot - 4633 sq.m. Auxiliary workshops: repair and mechanical area - 2556 sq.m. section of special tools and technical equipment - 550 sq.m. chip processing area - 1152 sq.m. sharpening area - 72 sq.m. repair and construction site - 1126 sq.m. coolant preparation area - 144 sq.m. power unit - 1562 sq.m. transport workshop - 400 sq.m. workshops - 845 sq.m. household building - 2647 sq.m. warehouses - 1282 sq.m. In order to introduce new economic relationships between the structural divisions of JSC TAiM, aimed at self-financing and self-sufficiency, subsidiaries were formed: Legal entity unitary production enterprise "Polymer" OJSC "TAiM". Decision on the formation of the executive committee FZ-80 dated 02/06/96. Mogilev Regional Executive Committee. Registered in the Unified State Register of Legal Entities and Individual Entrepreneurs under No. 700331307. Location: Republic of Belarus, Mogilev region, 213800 Bobruisk, st. Gogol, 177. Legal entity unitary production enterprise "Globus" OJSC "TAiM". The UPP “Globus” was registered on June 29, 2000 by decision No. 15-24 of the Mogilev Regional Executive Committee. Registered in the Unified State Register of Legal Entities and Individual Entrepreneurs under No. 700331322. Location: Republic of Belarus, Mogilev region, 213830, Bobruisk, Gogol str., 177. Unitary agricultural legal entity "Vita" OJSC "TAiM". (USP "Vita") Decision on the formation of the executive committee No. 7-11 dated April 17, 1996. As USP "Vita" was registered on July 24, 2000 by decision No. 16-23 of the Mogilev Regional Executive Committee. Registered in the Unified State Register of Legal Entities and Individual Entrepreneurs under No. 700333338. Location: Republic of Belarus, Mogilev region, Bobruisk district, village of Lomy. In connection with the reorganization, by decision of the Mogilev Regional Executive Committee No. 4-13 dated February 12, 2004, USP “Vita” was excluded from the unified register of legal entities and individual entrepreneurs. OJSC "TAiM" is a specialized enterprise for the production of pneumatic brake products for cars, buses, tractors, trailers and trailed agricultural machines. Due to the established specialization, the main consumers of OJSC TAiM products are: RUE BelavtoMAZ, RUE Minsk Tractor Plant, PA Gomselmash, OJSC Belarusrezinotekhnika, RUE Mogilevtransmash. Also, on the basis of trade cooperation agreements, monthly deliveries of factory products are carried out to the following consumers: RUE Bobruiskagromash, Amkodor-Udarnik plant, Minsk Wheel Tractor Plant, Neman plant, etc. Over the years of the Company’s formation, the company’s staff has been constantly increasing production volumes and updating the types of products produced. In 1993-1994, after the collapse of the Soviet Union, livestock products were not in demand by enterprises of the former Soviet Union. Our company has carried out work to search for new types of products. The production of pneumatic equipment for the Minsk Tractor Plant was mastered - a set of components - a brake valve, a pressure regulator, a connecting head, a rod - is included in the pneumatic braking system of the RUP Minsk Tractor Plant and is an import-substituting product. Due to the general difficult situation in the republic in 1995-1996, there was a decline in the production of JSC TAiM; the number of employees was reduced from 1250 to 1030 people. In the same years, work began with the Minsk Automobile Plant. The production of components for MAZ family vehicles has been mastered. Gradually, MAZ becomes the main consumer of TAiM OJSC products - 60-65% of the volume of manufactured products is shipped to the leading Belarusian conveyor. As a result of fruitful cooperation, there is a constant increase in production volumes and the number of employees. JSC "TAiM" independently ships its products for export, while increasing foreign exchange earnings to the company's current account from year to year. Until 2000, import supplies exceeded exports. After permanent job As exports increased, the negative balance decreased, and as a result, for the first time in 2000, a positive balance was obtained. RUE "Minsk Wheel Tractor Plant", PA "BelAZ", OJSC "Belarusrezinotekhnika", GZSKhM "Gomselmash", RUE "Mogilevtransmash", OJSC "Amkodor-Udarnik", RUE "Belkommunmash", RUE "Gomel Automobile Repair Plant", RUE "Avtoremont" » Minsk, RUP « Pilot plant"Neman", RUE "Mogilev Automobile Plant named after. CM. Kirov", JSC "TAiM" has been awarded many international awards for its flexible marketing policy and high quality products: "Diamond Star for Quality" by the Mexican National Institute of Marketing, 1996, 1998. “Golden Prize “For the Best Trademark” from the publishing house “Office” and the Trade Leaders Club (Spain), in 2001 - the “Golden Eagle” Prize in 1997, the “Grand Prix” Prize in 1998, the “Crystal Nika” Prize in 2000 awarded by the coordinators of the International Program “Partnership for Progress” based on the results of assessments by French experts and analysis of statistical data. International Prize of Europe of the Club of Trade Leaders “For Quality” in 2004. JSC "TAiM" was issued a certificate of conformity certifying that the production quality system complies with the requirements of STB 180 9001-2001. Service note. 10.03.04 In accordance with clause 4 of the measures for the reconstruction of the exhibition of the museum of JSC TAiM, I present to your attention information about the areas of activity of JSC TAiM and the main consumers: OJSC "TAiM" is the largest manufacturer in the CIS of pneumatic brake mechanisms and devices for trucks MAZ, KrAZ, KamAZ, MZKT, Mogilevtransmash, for agricultural machines, trailers and combines, including the Gomselmash plant (wheel brake assemblies, brake pads, adjusting levers, vibration dampers and supports for installing engines, expansion knuckles, brackets, springs, etc.). Pneumatic devices and elements of brake systems for tractor equipment of the Minsk, Lipetsk and Vladimir tractor plants (pressure regulators, brake valves, connecting heads). All types of brake hoses for MAZ, KrAZ, KamAZ, LiAZ, ZIL, SZAP vehicles. To help agricultural enterprises prepare combined and balanced feeds, the following are produced: grain forage enrichment units, which allow the preparation of combined and balanced feeds directly on farms. Shredder-mixers ISK-1 for grinding grain fodder and straw of any moisture content, root crops, corn cobs, twig feed. Common consumption goods: A wide range of hoses for connecting household gas appliances, hoses for washing and drainage tanks, garden carts, slipway carts (including walking ones), utility carts, luggage carts, basketball hoops, plastic hubs for wheel supports, furniture fittings, utility shelving, computer tables. The main consumers of JSC TAiM products are: RUE "Minsk Automobile Plant" RUE "Minsk Tractor Plant" technical documentation emission manufacturing 3.1 STUDYING THE FUNCTIONAL RESPONSIBILITIES OF SPECIALISTS Job description No. 12 $72-2008 MSC TECHNOLOGY TECHNOLOGY General provisions 1 The MSC process technician reports directly to the head of the technology bureau. 2 Appointment to a position and dismissal from a position of a process technician is made by order general director plant on the recommendation of the workshop manager. 3 The process technician is guided in his activities by: regulatory legal acts of the Republic of Belarus (NLA RB) organizational and administrative documentation of senior management MSC goals in the field of quality documented procedures of the quality management system technical regulatory legal acts (TNLA) regulations on the workshop this job description. 4 Is the executor of the processes “Management of design and development of products”, “Monitoring and measurement of products”, quality management systems in accordance with STB ISO 9001-2001, STB ISO/TU 16949-2006. 5 The process technician must have a specialized secondary (technical) education without any work experience requirements. Job responsibilities 1 The process technician ensures the functioning and achievement of the goals of the processes “Management of design and development of products”, “Monitoring and measurement of products”, in accordance with the documented procedures of the quality management system, the regulations on the workshop and the job description. 2 Monitors compliance with the technological process and operating rules for technological equipment in assigned areas in accordance with STP-GU-43-2007. 3 Participates in the preparation of technical specifications for the design of devices and special tools provided for by the developed technology in accordance with STP-Sh-Z3-2007. 4 Draws up changes in technological documentation in connection with the adjustment of technological processes and production modes, coordinates them with the departments of the enterprise STP-P-14-2007. 5 Together with the workshop standardization engineer, he takes part in the implementation of technically sound time standards. Makes proposals to reduce the labor intensity of manufacturing parts. 6 Fills out applications for the provision of technological equipment and participates in checking them for technical support. accuracy according to STP-I-22-2007, STP-1U-47-2007. 7 Provides workplaces with work instructions, promptly makes changes to work instructions in accordance with STP-P-14-2007, ISMK-P-14-2007. 8 Participates in the development and implementation of technological processes in accordance with STP-Sh-33-2007. 9 Carry out daily technical inspection work in assigned areas in accordance with STPGU-43-2007. 10 Participates in product audits, RMEA, 8Р8, М8А in accordance with STP-1U-42-2007, ISMK-1-05-2007, ISMK-1-06-2007, ISMK-1-07-2007, ISMK-Sh-21 -2007. 11 Determines the causes of defects and takes measures to eliminate them in accordance with STP-Ш-З5-2007, STP-1У-50-2007. 12 Participates in the development of corrective and preventive measures in accordance with STP-1U-52-2007, SSH-GU-54-2007. 13 Complies with PVTR. 14 Complies with the requirements of legislative and regulatory acts, rules of the Republic of Belarus, instructions on labor protection, industrial, fire safety, industrial sanitation and environmental protection within the limits of its production activities. 15 In accordance with the “Regulations on the investigation and recording of industrial accidents and occupational diseases”: takes measures to prevent exposure to traumatic factors of the victim, provide him with first aid, call medical workers to the scene of the incident or deliver the victim to a health care organization The victim (if possible) immediately reports each accident at work to an official of the organization, employer, or insurer. Z. Must know 1 Regulatory and legal acts of the Republic of Belarus in the field of its activities. 2 Technological regulations (standards: ESKD, ESTD, ESTPP, TU, GOSTs) for manufactured products and technology. 3 Design and technology of manufactured products in assigned areas. 4 Technological equipment workshop and principles of its work. 6 Legislative and regulations, rules of the Republic of Belarus on labor protection, industrial fire safety, industrial sanitation and environmental protection within the main production activities. 10 Purpose, principle of operation and use of primary fire extinguishing agents. 11 Documented procedures of the quality management system regulating the job responsibilities set out in this job description. 1 Warn the workshop foreman about violations by workers of the technological process and production and report to the workshop manager to take administrative measures if the foreman does not take measures to eliminate the violations. 2 Demand from the foremen and shop manager the necessary measures to maintain equipment, technological equipment, control and measurement equipment in proper technical condition. 3 Make proposals to improve the organization of labor in work areas. 4 Apply measures of material sanctions in case of violation by workers of the technological process, rules of operation of equipment, equipment, control devices and measuring instruments by recording information about the quality of work of performers in accordance with STP-1U-48-2007. Responsibility 1 The process technician is responsible for the complete and timely implementation of this job description in accordance with the current legislation of the Republic of Belarus. 2 STUDY OF OCCUPATIONAL SAFETY AND HEALTH Consideration of a set of highly effective and economically acceptable measures to protect the environment at industrial enterprises. Review and study of technical solutions for dust collection, gas purification and industrial cleaning installations Wastewater. Study of methods and equipment for cleaning and neutralization of industrial wastewater. Studying the methodological principles of calculation and selection of equipment for cleaning emissions and discharges of industrial enterprises. Studying safety rules when working at treatment plants. Interaction in the “industrial enterprise - environment” system The concept of “environment” is interpreted as the totality of natural bodies, forces and natural phenomena, any human activity. The environment in relation to man and society as a whole is defined as the natural and man-made material world in which man, as a social being, satisfies his needs, and, in turn, influences it with his activities and transforms it. The environment is a broad concept, depending on the approach to it - these are the conditions of the working area of the enterprise, and near-Earth outer space. Accordingly, the phrase “environmental protection” is defined as the protection of the natural environment, surrounding a person, i.e. “...a complex of international, state and regional, administrative, economic, political and social events to ensure the physical, chemical and biological parameters of the functioning of natural systems within the limits necessary from the point of view of human health and well-being” (Reimers N.F.). The environment is characterized by a combination of physical, chemical and biological factors, capable, under certain conditions, of having a direct or indirect, immediate or remote effect on a person. The relationships in the “Industrial enterprise - environment” system are carried out as follows. The enterprise takes natural resources from the environment, processing which it produces the final product needed by society. In this case, technological processing products - various types of waste - enter the environment. As can be seen from the diagram, the impact on the natural environment depends on the profile of the industrial enterprise and on the processes that occur in the “industrial enterprise” block. By managing them, you can reduce your environmental impact. In accordance with the characteristics of technological processes, it is advisable to divide the impact of production on the natural environment into types: mechanical, physical, chemical and biological (combinations of these are possible). 4.4 organizing the exchange of information and best practices in environmental activities. 4.5 Organization of methodological, scientific and technical support for work on environmental protection and rational use of natural resources; 4.6 Implementation of incentives for organizations for the economical use of natural resources and reducing the burden on the environment. 4.7 Organization of local monitoring. 4.8 Collection, recording and analysis of data necessary for making management decisions on environmental issues. 4 Organization of advanced training for specialists in the field of environmental protection. The procedure for carrying out environmental protection work in the organization Organizations, when carrying out the main type of activity, with the goal of producing products, carrying out work (services), are obliged to ensure rational use of natural resources, environmental protection, as well as their own protection from the negative effects of a polluted environment. 1 Responsibility for organizing work in the field of environmental protection and rational use natural resources and general management of environmental activities rests with the manager. 2 Technical Manual I The manager entrusts the organization of work on environmental protection to the chief engineer or other official vested with appropriate authority and responsible for the work performed. 3 Organization and control over environmental activities is carried out by the environmental protection service (independent structural subdivision or an individual), which organizes and coordinates the activities of all services in the field of environmental protection and rational use of natural resources. 4 An environmental protection service is created in all organizations that bear a burden on the environment. 5 The structure and composition of the environmental service is determined by the manager depending on the specifics, volume of production, as well as factors influencing the volume of work on environmental protection. 6 Specific forms of organizing work in the field of environmental protection and rational use of natural resources and the procedure for interaction between the services of departments and officials entrusted with the corresponding functions are established taking into account their characteristics, the current system of organization of production, labor, and management. 7 Monitoring and recording of the composition and quantity of pollutants in the environment and monitoring the quality of air, water and night by laboratory service. 8 The heads of departments and services are responsible for the state of environmental protection within the limits of their functional responsibilities. 9 Carrying out work on environmental protection and rational use of natural resources at the organizational level provides for: 9.1 compliance and fulfillment of all requirements of legislative and normative-methodological acts of the Republic of Belarus on environmental protection and rational use of natural resources; 9.2 creation of a management structure for environmental protection and rational use of natural resources; 9.3 implementation of comprehensive management for the environmental safety of the organization and rational use of natural resources; 9.4 development and implementation of a set of measures for the rational use of natural resources, control over the use and quality of wastewater discharged into water bodies, monitoring compliance with established standards for maximum permissible and temporarily agreed upon emissions of pollutants into the atmosphere, monitoring the condition of soils, monitoring the efficiency of treatment facilities and installations and operating efficiency of dust and gas treatment plants; 9.5 implementation of environmental management systems in accordance with the requirements of International Standards ISO 14000 series and obtaining an environmental certificate for the environmental management system, production, products and services in accordance with the requirements of STB ISO 14001, STB ISO 1401. STB ISO 14011. RD RB 03810.5. 06; 9.6 study and implementation of advanced methods of organizing work in the field of environmental protection and rational use of natural resources; 9.7 use of effective resource-saving, energy-saving, low-waste, environmentally friendly technologies and equipment that reduce the harmful impact on the environment; 9.8 drawing up state reports on the use of natural resources and environmental protection in forms approved by the Ministry of Statistics and Analysis of the Republic of Belarus (hereinafter referred to as the Ministry of Statistics), and submitting them to the bodies of the Ministry of Statistics, the Ministry of Natural Resources and the Ministry of Industry in the prescribed manner; 9.9 maintaining primary accounting documentation according to forms and samples approved by the Ministry of Statistics and the Ministry of Natural Resources; 9.10 obtaining a license from the Ministry of Natural Resources to carry out certain types of activities; 9.11 coordination with state sanitary inspection authorities and the Ministry of Natural Resources and obtaining permission in the prescribed manner for: disposal of production waste; emissions of pollutants into the atmosphere, special water use and other activities. 9.12 informing the bodies of the Ministry of Natural Resources and Sanitary Supervision about exceeding the established standards for emissions (discharges) of pollutants into the environment, indicating the reasons and the measures taken to eliminate them, as well as emergency situations and associated extreme levels of pollution. 9.13 development of action plans for the prevention and elimination of accidents and others extreme situations related to deviations from established norms and rules for environmental activities; 9.14 development and implementation of measures to reduce the toxicity, opacity of exhaust gases, neutralization and neutralization of pollutants contained in emissions (discharges) of mobile sources, transition to less toxic types of fuel and other measures aimed at preventing and reducing emissions (discharges) of pollutants in environment; 9.15 compliance with standards and control of the consumption of petroleum products, cutting fluids, detergents and other chemical materials preventing them from entering the sewerage system, water bodies, and soil; 9.16 implementation of necessary measures to prevent harmful effects on the environment and human health (noise, vibration, electromagnetic fields, radiation and other harmful physical effects); 9.17 local monitoring; 9.18 ensuring work on the design and improvement of sanitary protection zones at the organization’s facilities and beyond; 9.19 determining the direction and content of training, ensuring the improvement of general environmental culture and nurturing the environmental consciousness of personnel. 10 Organizations that have a harmful impact on the atmospheric air are required to: 10.1 measures agreed with the Ministry of Natural Resources and state sanitary inspection bodies aimed at preventing air pollution; 10.2 control over the implementation of measures to reduce emissions of pollutants into the atmosphere during periods of unfavorable meteorological conditions, as well as measures to prevent emergency and burst emissions; 10.3 development and implementation of resource-saving waste-free technologies and equipment, modernization and technological re-equipment of existing production facilities: 10.4 control over the operation of gas purification and dust collection installations; 10.5 constant recording of the quantity and composition of pollutant emissions into the atmosphere. 3 ECONOMIC INDICATORS 4. Preparation of materials for the diploma project 1 Purpose and description of the part design The “rod” part is included in the “air distributor 105.069.02.000” assembly unit, designed to control the brakes of trailers and semi-trailers and is installed in the brake pneumatic drive. The rod is attached to the piston to transmit movement to the piston inside the air distributor housing. 4.2 Characteristics of the type of production Type of production is a comprehensive characteristic of the organizational and technical level of production. The operation consolidation coefficient is the ratio of the number of all technological operations performed at a workplace to the number of workplaces. Type of production by part weight and annual production program N year = 500,000 pcs. Type of production - large-scale. Serial production is the main type in modern mechanical engineering. Large-scale production is characterized by: wide range of products. At the same time, several types of typical parts with similar configurations can be processed for this part. The equipment used is universal and special, as well as CNC machines. At the same time, the processing accuracy must be precise. The equipment used is universal and special; if necessary, the device must be mechanized. workers' qualifications are average and high. equipment is located according to technical specifications. process. Technical documentation is developed in detail in accordance with the requirements of ESTD, ESTPP 4.3 Selecting a method for obtaining a workpiece At the base plant, the “Stock” part is manufactured from rolled stock. The choice of method for obtaining the workpiece is carried out taking into account the shape of the size, configuration, as well as the specified large-scale type of production. Taking into account the above factors, it is advisable to use hot stamping in closed dies for the “rod” blank, since the shape of the part is simple, such as a shaft. The method of volumetric stamping can be used to produce forgings of various configurations from steel, non-ferrous metals and alloys and other materials. The weight of forgings produced by stamping ranges from a few grams to 400 kilograms. In volumetric stamping, forgings of the required shapes and sizes are made using special equipment - dies. During volumetric stamping, the entire volume of metal is deformed and its flow is limited to the die cavity. The die usually consists of two split parts which, when assembled, create one or more internal cavities called ridges when the die is open. Then, under the action of the working parts of the machine (hammer or press), the stamp closes. In this case, the metal of the workpiece, being deformed, fills the stream, as a result of which the workpiece takes the required shape, and then it is removed from the stream when the stamp is opened. Advantages of hot die forging. Hot die forging is more widely used in machine-building plants, since when elevated temperatures The resistance of the workpiece material to deformation decreases sharply (by 10-15 times), ductility increases, and working machines with less power can be used. Volumetric stamping has a number of advantages: higher forging dimensional accuracy is achieved with better surface condition, metal losses are reduced, and labor productivity is increased. 4.4 Analysis of the basic manufacturing technology of the part Basic process analysis Operation numberName of operationMachine modelSummary of the operationTpcs, min015Automatic lathe1B240-8KVIII 1. Longitudinal support Sharpen the surface Ø20 2. Longitudinal support Center end D1.126I 3. Longitudinal support Sharpen the surface Ø17.5 4. Transverse support Trim the end D 5. Transverse support Sharpen the shaped surface maintaining the dimensions Ø22.2 ; Ø17 II 6. Longitudinal support Sharpen the surface Ø16.2 7. Transverse caliper Bore the groove to size Ø14 III 8. Transverse caliper Sharpen the grooves, maintaining dimensions 11.3±0.3 IV 9. Transverse caliper Sharpen the groove 1.5±0.25 10. Transverse caliper Sharpen the chamfer 1 ×45˚ 11. Longitudinal support Drill a hole Ø4 V 12. Transverse caliper Sharpen grooves 3.3 , maintaining dimensions 55±0.4; 36.5±0.4 VI 13. Transverse caliper Bore the groove to size Ø9 14. Longitudinal support Drill a hole Ø4 VII 15. Transverse support Cut off the part, keeping the size 14.3 035 Automatic turning 1B240P-8KI-II 1. Center end E III-IV 2. Drill a hole Ø4.8 V -VI 3. Drill a hole Ø4.8 VII-VIII 4. Remove two parts and install workpieces 0.83045 Cylindrical grinder 3M151 Grind the surface Ø15.7 2.02085 Surface grinder 3D722 Grind end E maintaining size 14 2,55
4.5 Surface treatment plans Table - Surface treatment plans Surface number on the sketch Size with tolerance range, mm Accuracy quality Roughness parameter Ra, µm Production method 1 End D in size 58.5 106.3 workpiece turning 2 Ø4( ) L = 20126.3 workpiece drilling 3 Ø15.7( ) L = 55.5±0.410 1.6 workpiece turning grinding 4 Groove b = 3.8 Ø10 103.2 workpiece turning5 Chamfer 1.5x30˚106.3 turning6 Ø4.8( ) L = 53126.3 workpiece drilling 7 Ø22.2( ) 116.3 workpiece turning 8 Groove b = 10.2 Ø9 126.3 workpiece turning 9 End E in size 14 ( )111.6 workpiece turning grinding 10 Groove b=1.4 Ø12 103.2 workpiece turning 11 Groove b=3.3 Ø12 102.5 workpiece turning 4.5.1 Description of cutting tool design Cutting tool twist drill Ø4.8 long series with a cylindrical short shank. This drill is used to make a hole Ø4.8 H12 in the “rod” part. The drill is made in one piece from high-speed steel R6M5. 4.5.2 Description of the design of the measuring tool Measuring tool clamp gauge Ø15.7 d11. This clamp gauge is used to control the outer cylindrical surface Ø15.7 d11 “rod” parts. A clamp gauge is a scaleless tool designed to control the size and shape of the surfaces of parts. Limit gauges allow you to determine whether the size being tested is within tolerance. They are used to inspect cylindrical, tapered, threaded and splined surfaces, as well as projection heights and recess depths. The advantages of extreme calibers include durability, simplicity and high inspection performance. They are used in all types of production. Measuring parts of calibers are made of case-hardened carbon steels, ball-bearing steels, tool and alloy steels with a hardness of working surfaces of 52...64 HRC. To increase the wear resistance of the measuring part of the gauges, chrome plating, nitriding or hard alloy surfacing are used. Smooth gauges are used to control the lengths and diameters of outer surfaces. They can be one-sided and two-sided, one-limit and two-limit. LITERATURE 1.Handbook of technologist - mechanical engineer T.1/A.G. Kosilova and others - M: Higher School, 1985. .Handbook of technologist - mechanical engineer T.2/A.G. Kosilova and others - M: Higher School, 1985. .Gorbatsevich, A.F. Course design in mechanical engineering technology./ Gorbatsevich, A.F. V.A. Shkred - Minsk: Higher School, 1983 .Kozlovsky, N.S. Vinogradov, A.N. Basics of standardization, tolerances and fits and technical measurements: Textbook. For students of technical schools Kozlovsky, N.S. Vinogradov, A.N-M.: Mechanical Engineering, 1982 .Dobrydnev, I.S. Course design in the subject “Mechanical Engineering Technology” - M.: Mechanical Engineering, 1982
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PRODUCTION AND ECONOMIC ACTIVITY OF THE ENTERPRISE
Introduction
Calculation part
1.3 Labor resources
Conclusion
Introduction
production finance entrepreneurship
Over the past decade and a half in Russia, intensive the process is underway formation of market relations. Entrepreneurial activity contributes to their best development. The firm is the main link in the market economy, since only with the help of firms does the intensive functioning and development of market relations occur. The behavior of a company in the market is of great importance not only for the entrepreneur and employees of the company, but also for other groups of subjects. Studying the behavior of firms is a necessary condition for economic agents to develop adequate decisions at both the micro and macro levels. The firm as an economic phenomenon integrates and organizes the economy at the micro level. The totality of firms determines the effectiveness of the national, regional and global economy as a whole. The company always stands at the center of the market economy, and its functioning directly affects market relations.
The purpose of this work is to study the production activities of the enterprise, acquire skills in calculating various indicators of the production and economic activities of the enterprise.
Calculation part
1. Production resources of the enterprise and its potential for production
1.1. Fixed assets of the enterprise.
Let's calculate the average annual cost for groups of fixed production assets in the current year. The calculation is made using the formula
OPFsr = OPFng + (OPFvv*ChM)/12 - [OPFvyb (12 - M)]/12,
Where OPFkg is the cost of fixed assets at the end of the year;
OPFng - cost of fixed assets at the beginning of the year
OPFvv - cost of fixed assets introduced during the year
OPFvyb - the cost of fixed assets retired during the year
FM - the number of months of operation of the introduced fixed assets;
F l - liquidation value;
M is the number of months of operation of retired fixed assets.
The results of calculations of the average annual cost of OPF are shown in Table 1-p.
We will calculate depreciation charges for the year and month using the linear method of calculating depreciation.
Calculation of depreciation charges for groups of general purpose pension funds per year is carried out at the average annual cost of general purpose pension fund, period beneficial use taking into account the liquidation value according to the formula
Agod = (OPFsr - L) / C, where
L - liquidation value, thousand rubles,
C - useful life, years.
Liquidation value is determined
L = OPFsr * l / 100,
wherel - liquidation value, %
Depreciation charges per month are determined
Am = Agod / 12
The results of calculations of depreciation charges are presented in table 2-p.
Table 1-r
|
Groups and types of open pension fund |
Useful life (years), Tpi |
Liquidation value (in%), L |
Annual depreciation rate (%) N a |
Cost of open pension fund at the beginning of the year, thousand rubles. |
Average annual cost, rub. |
Amount of annual depreciation charges, thousand rubles. |
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|
entered PF |
Write-off PF |
all OPF gr.4+gr.5-gr.6 Ssg |
structure |
annual Ag |
monthly Aezh |
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|
Facilities |
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Machinery and equipment, power machines and equipment |
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a) tractor |
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Working machines and equipment: |
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a) metal-cutting equipment |
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b) hoisting and transport and loading and unloading machines and equipment |
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c) machines and equipment for electric welding and cutting |
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d) computer technology |
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Other machines and equipment |
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Vehicles |
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a) buses |
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Tools |
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Industrial and household equipment and supplies |
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We will calculate annual depreciation charges for metal-cutting equipment using the decreasing balance method.
In this case, an increase factor is used to calculate depreciation. Let's take it equal to 2. In this case, the annual depreciation rate will be 22%. The calculation was made taking into account the residual value at the end of the period.
The calculation of annual depreciation charges is presented in table 2-r.
Table 2-r
|
Annual depreciation, thousand rubles. |
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|
9 (six months) |
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Calculating depreciation charges using the diminishing balance method is convenient for small businesses that have recently opened and whose duration of activity is unknown. This accounting method helps to write off most of the cost during the first years of operation of the enterprise.
Let's calculate annual depreciation charges for vehicles by writing off the cost based on the sum of the number of years of useful life.
Sum of number of years for vehicles 1 + 2 + 3 +… +16 + 17 = 153
Then in the 1st year 17/153 of 125.3 thousand rubles are written off, in the 2nd year 16/153 of 125.3 thousand rubles, and so on. The calculation results are presented in Table 12.
Table 3-p
|
Residual value at the beginning of the year |
Annual depreciation, thousand rubles. |
Cumulative depreciation |
Residual value at the end of the year |
||
Writing off depreciation charges using the useful life method also allows you to write off most of the cost of fixed assets in the first years.
1. Production resources of the enterprise and its potential for production
1.1 Calculation of production capacity and actual output
Let's calculate the production capacity of the PM enterprise
Number calendar days - 365.
Number of weekends and holidays - 108 days
Maximum possible number of working days = 365 - 108 = 257 days
Number of working days including planned downtime = 257 * (1 - 0.1) = 231.3 days
Working time including downtime = 231.3 * 8 = 1850.4 hours
Number of units of metal-cutting equipment = cost of metal-cutting equipment / price of a unit of metal-cutting equipment = 275 / 5 = 55 pcs.
Maximum possible output (production capacity) = 55 * 1850.4 / 49.2 = 2068.5? 2068 units
Actual quantity of products produced = 2068 * 0.82 = 1695.76 units. ? 1696 units
1.2 Raw materials and material resources
Let us calculate the material costs for production of products (MP). The results of calculations of raw materials and materials are presented in table 4-p.
The calculation results for components and semi-finished products are presented in Table 5-p.
Table 4-p
|
Assembly and Parts Number |
Number of parts per product |
Waste (gr.3-gr.4) |
Price for 1 kg |
Cost, rub. |
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|
materials |
materials |
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|
per node (gr. 3x gr. 6) |
per set (gr.8x gr.2) |
per node (gr.5x gr.7) |
per set (gr.10x gr.2) |
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Table 5-r
|
Name of components and semi-finished products |
Consumption rate |
Selling price of the product, rub. cop. |
Cost of components for the product, rub./kop. |
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Electric motor |
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Electric generator |
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Speedometer |
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Pressure gauge |
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Bearing |
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Drive belts |
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Transport and procurement costs (TPC) are calculated using the formula:
TZR = 3 cm x K 1 + Z pf x K 2,
Where 3 cm is the cost of raw materials and supplies per set (total of group 9, table 4-P),
Z pf - the cost of purchased semi-finished products per set (total of column 6, table 5-P),
TZR = 19,625.4* 0.11 + 5826.5 * 0.04 = 2391.85 rubles.
MZ unit = Z cm + Z pf + TZR = 19,625.4 + 5826.5 + 2391.85 = 27843.75 rub.
Material costs for the entire volume of output are determined taking into account the calculated actual output of products V f.
MZ = MZ units x V f = 27843.75 * 1696 = 47,223,000 rub. = 47,223 thousand rubles.
1.3 Labor resources
Let's calculate labor costs for production. The calculation results are presented in table 6-р
Table 6-р
|
Number of the assembly unit and parts included in it |
Number of parts per product and assembly |
normalized salary |
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|
per detail |
per set |
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The normalized wage for one product is 352.69 rubles.
Under main wages it is generally understood:
– payments for time worked, for the quantity and quality of work performed with time-based, piece-rate and progressive payment;
– additional payments in connection with deviations from normal working conditions, for overtime work, for work at night and on holidays, etc.;
– payment for downtime not due to the employee’s fault;
– bonuses, bonuses, etc.
In this course work Basic wages for production workers include:
a) normalized salary per set (product) (Zn),
b) bonus (Prem),
c) Ural coefficient (K y).
The basic salary can be determined by the formula:
Z o = Z n + Prem + K y
a) The normalized salary per product (Z n) is determined based on the total gr. 4 tables 6-P “Calculation of normalized wages for one product.”
b) The bonus can be conditionally accepted in the amount of 50% of the normalized salary:
P = Zn * 50% / 100% = 352.69 * 0.5 = 176.35 rub.
c) The Ural coefficient is established by law at 15% of the amount of normalized salary and bonus:
Ku = (Zn + P) * 15% / 100% = (352.69 + 176.35) * 0.15 = 79.35 rub.
Zo = 352.69 + 176.35 + 79.35 = 608.39 rubles.
Additional wages are accrued to employees not for actual time worked or work performed, but in accordance with current legislation. These include:
– payment next holidays workers;
– payment of preferential hours for teenagers;
– payment for time spent performing state and public duties, etc.
It is included in the cost price using the calculation method in proportion to the basic salary or by creating reserves.
Additional salary (Sw), as a rule, is about 10% of the basic salary.
Zdop = Zo * 10% / 100% = 608.39 * 0.1 = 60.84 rubles.
In addition to the basic and additional salaries, the cost also includes expenses for social needs that are part of the Unified social tax Contributions for social needs include contributions to the pension fund, compulsory health insurance fund, and social insurance fund. Deductions for social needs are made from the amount of basic and additional wages;
Social insurance contributions (O sn) currently amount to about 26% of (Z bas + Z d).
Main = (608.39 + 60.84) * 0.26 = 174 rub.
Thus, labor costs included in the cost of the product will be:
TZ unit = Z o + Z d + O sn = 608.39 + 60.84 + 174 = 843.23 rub.
Where TK unit - labor costs;
W o - the salary of the main production workers;
Zd - additional salary;
О сн - the amount of deductions for social needs.
2. Current costs of production and sales of products
1) Calculate the total cost per unit of production.
Calculation is a system of calculations with the help of which the cost of all commercial products and their parts, the cost of specific types of products, the amount of costs of individual divisions of the enterprise for the production and sale of products are determined.
Cost calculation is necessary to determine the price of a unit of production, compare the costs of an enterprise with the results of its production and economic activities, determine the level of efficiency of the enterprise and other purposes.
To calculate the unit cost of production, costs are classified according to expense items.
The calculation is presented in table 7-p.
Table 7-r
|
Expense item |
Amount rub. |
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Raw materials (3 cm) |
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Purchased and component parts and semi-finished products (Z pf) |
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Returnable waste (subtracted) |
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Transport and procurement costs (TPC) |
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TOTAL material costs (line 1 + line 2 - line 3 + line 4) (MZ units) |
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Basic wages of production workers (Zo) |
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|
Additional wages for production workers (W) |
||||
|
Contributions for social needs (About sn) |
||||
|
TOTAL labor costs (line 6 + line 7 + line 8) (TK units) |
||||
|
Expenses for preparation and development of production (7%) |
||||
|
Expenses for maintenance and operation of equipment (70%) |
||||
|
Shop expenses (110%) |
||||
|
TOTAL workshop cost (line5 + line9 + line10 + line11 + line12) |
||||
|
Factory overhead (130%) |
||||
|
Other production costs (0.5%) |
||||
|
TOTAL Production cost (line 13 + line 14 + line 15) (S pr. units) |
||||
|
Non-production expenses (2%) |
||||
|
TOTAL Full cost (line 16+line 17) (S full units) |
||||
|
profit (20%) |
||||
|
Selling price |
||||
|
Trade margin |
||||
|
Retail price |
Costs for individual costing items are determined in the following order:
a) Direct costs (which include articles 1-9) are calculated using the standard method. In the calculation, they are filled in according to the calculations made in sections 1.3 and 1.4 of the course work.
b) Indirect costs (which include articles 10 - 12, 14, 15 and 17) are distributed to the cost by various methods in proportion to some conditional base. Approximate distribution standards for the relevant items are given in Table. 9-R.
As a conditional base in the course work, for articles 10-14 - the basic wages of production workers, for article 15 - shop cost, for article 17 - production cost.
The cost structure suggests that this type of product is material-intensive - material costs account for 88.6% of the total cost of the product. In this regard, a real reserve for reducing costs is reducing consumption rates for raw materials and materials by reducing waste.
2) The full cost (S full) of the annual production volume is calculated as the product of the full cost of a unit of production and the actual volume of output defined in clause 1.2 of task 1.
S full = S full unit x V f.
Sfull = 30,787.16 * 1696 = 52,215,023.36 rubles. = 52,215.02 thousand rubles.
3) The selling price of products using the cost method can be determined by the full cost method, the standard cost method and the direct cost method. In course work, it is advisable to use the full cost method.
The full cost method is a method of forming prices based on all costs that are written off per unit of a product and to which the profit required by the enterprise is added. The method is used by enterprises whose position is close to a monopoly and the sales of their products are practically guaranteed.
The selling price per unit of production (Pstp) can be determined as:
C otp = S full unit + P,
Where S full is the total cost of the product, rub.;
P - profit, rub.
Profit (P) is calculated by multiplying the total cost by a given level of profitability of this product. The level of profitability that satisfies the enterprise is established by the enterprise independently, taking into account the expenses that the enterprise must make from profits, the price level of competitors and the market conditions for the product. The work proposes to set the level of product profitability at 20% of the total cost.
Retail price (RP) is determined by the formula:
Ts r = Ts otp + VAT + TN,
Where VAT is value added tax - 18% of (Ts otp - MZ), rub.,
TN - trade markup -15% of (Ts otp + VAT), rub.
RP = C otp x V f.
3. Need for working capital ah enterprises
The working capital ratio (Nr.v.) is the minimum required amount of funds to ensure the continuity of the enterprise. The general standard of working capital, or the total need for working capital of an enterprise, is defined as the sum of private standards calculated for individual elements of working capital.
The calculation is carried out according to the formula:
N ob.sr = N pz + N nzp + N gp + N other,
Where N pz is the standard of working capital in production inventories;
N wp - standard working capital in work in progress;
N gp - standard working capital in finished products;
N other - the standard for working capital in other inventories.
OS standard in inventories determined by the formula:
Refinery = M / 360 * n = 47,223 / 360 * (28 + 5 + 8) = 5378.18 rub.
Where M / 360 is the average daily consumption of raw materials, rub.,
n - stock norm, days.
The working capital stock norm for a group of materials takes into account the time spent in current, insurance and transport stocks.
The OS standard for work in progress is determined by the formula:
Nnzp = Spr / 360 * Tts * Knz = 51,191.2 / 360 * 26 * 0.6 = 2218.3 rub.
Where Spr / 360 is the production cost of production per day, rub.,
Tc - duration of the production cycle, days,
Knz - cost increase coefficient.
The OS standard in finished products is determined by the formula:
Ngp = Sfull / 360 * t = 52,215.03 / 360 * 6 = 870.25 rub.
Where Sfull / 360 is the total cost of production per day, rub.
t - stock norm of finished products, days.
The standard of working capital in other inventories can be determined by the formula:
Nproch = PrZ / 360 * k = 4600 / 360 * 39 = 498.33 thousand rubles.
Where PrZ / 360 is the one-day consumption of other supplies, rub.
k - stock norm of other stocks, days.
The calculation results are summarized in Table 9-P.
Table 9-P. Calculation of working capital requirements
|
Working capital ratio |
Amount, thousand rubles |
||
|
Working capital standard in inventories |
|||
|
Working capital standard for work in progress |
|||
|
Standards for working capital in finished products |
|||
|
Working capital ratio in other inventories |
|||
|
General working capital standard |
4. Financial results of the enterprise
The financial results of an enterprise are characterized by the amount of profit received or losses incurred. Revenue from sales of products and cost of products sold are calculated in task 2. Other income and expenses received and incurred by the enterprise are presented in table. 8-I. The income tax rate is assumed to be 24%. All profits received by the enterprise are subject to taxation. Profit (loss) of the reporting period (balance sheet profit) of the enterprise P b is determined as:
P b = P r + P pr + P vd,
Where P r - profit (loss) from sales of products, thousand rubles,
P pr - profit (loss) from other sales, thousand rubles,
P vd - profit (loss) from non-operating activities, thousand rubles.
P r = RP - S full
P pr = D pr - R pr,
where D pr - other operating income, thousand rubles,
R pr - other operating expenses, thousand rubles.
P ind = D ind - P ind,
Where D vd is non-operating income, thousand rubles,
Rvd - non-operating expenses, thousand rubles.
Income tax N p is calculated using the formula:
Where P n is taxable profit, thousand rubles. (in our case P n = P b),
C np - income tax rate, %
Net profit (P h) is defined as:
P h = P b - N p.
The calculation results are summarized in table. 10-R.
Table 10-P. Financial results of the enterprise
|
Name |
Amount, thousand rubles |
||
|
I. Income and expenses for common types activities (production and sales of products) |
|||
|
Revenue (net) from the sale of goods, products, works, services (excluding VAT) |
|||
|
Cost of goods, products, works, services sold |
|||
|
Profit (loss) from sales (product sales) |
|||
|
II. Operating income and expenses (other sales) |
|||
|
Other operating income (income from other sales) |
|||
|
Other operating expenses (expenses from other sales) |
|||
|
Profit (loss) from other sales |
|||
|
III. Non-operating income and expenses (non-operating activities) |
|||
|
Non-operating income |
|||
|
Non-operating expenses |
|||
|
Profit (loss) from other non-operating activities) |
|||
|
Total for the reporting period |
|||
|
Profit (loss) of the reporting period (balance sheet profit) |
|||
|
Income tax |
|||
|
Net profit (profit remaining at the disposal of the enterprise) |
5. Business risk
The risk assessment of business activities is carried out within the framework of the theory of operating leverage.
The concept of operating leverage is based on the fact that there are fixed costs that do not change over a fairly wide range of changes in production volumes, and variable costs that are directly proportional to this volume. When increasing or decreasing production volumes, the ratio between variable and fixed costs (operating leverage) changes and, as a result, profits increase or decrease disproportionately to the change in the volume of activity. The study of the effect of operating leverage consists of assessing the impact on profit of changes in sales volume.
1) To determine the amount of fixed and variable current production costs, classify the cost items given in table. 6-P, into conditionally constant and conditionally variable.
According to the degree of dependence on production volume, costs are divided into semi-variable and semi-fixed.
Conventionally variable (proportional) are expenses, the amount of which depends directly on changes in production volume (salaries of production workers, costs of raw materials, materials, etc.).
Conditionally fixed (disproportionate) are expenses absolute value which, when the volume of production changes, does not change or changes slightly (depreciation of the building, fuel for heating, energy for lighting premises, wages of management personnel).
2) Critical volume of production (break-even point)
The break-even point is the volume of product sales at which the income received provides reimbursement for all costs and expenses, but does not provide the opportunity to make a profit, in other words, this is the lower limit on the volume of output at which the profit is zero. The break-even point is characterized by the following indicators:
– critical sales volume, pcs.
– profitability threshold, rub.
– margin of financial strength, rub.
The critical volume of product sales Q cr is the sales volume at which profit is zero and is determined from the condition
VP=RP - S full =0
according to the formula:
Where And post - fixed production costs for actual output;
And per - variable production costs per unit of production.
Profitability threshold, rub. - this is such revenue from sales at which the enterprise no longer has losses, but does not yet receive a profit:
P rent = Q cr* C otp
The margin of financial strength is the amount by which a company can afford to reduce revenue without leaving the profit zone.
Based on the value of the relative indicator of the financial safety margin, one can judge the business risk of incurring a loss. The higher the positive value of this indicator, the lower the business risk. Entrepreneurial risk in the region of zero value of the indicator corresponding to the critical point becomes large.
In relative terms, the margin of financial strength is defined as:
The strength of operating leverage (COP is determined by the ratio of gross margin (GM) and gross profit (GP):
This figure in to a greater extent adapted to serve as a measure of entrepreneurial risk. Its value increases very quickly as the actual volume of product sales approaches the break-even point.
Negative values of the margin of financial strength and the strength of operating leverage indicate that the actual volume of production, price and level of current costs are such that they cannot lead to profit.
Calculations to assess changes in these indicators with full and estimated use of production capacity, as well as with a critical volume of production (break-even point) should be presented in Table 11-P.
Table 11-P. Business risk
|
Indicator name |
Indicator values |
|||
|
Based on actual production volume |
With full use of PM |
At critical production volume |
||
|
1. Sales volume (production volume), pcs. |
||||
|
2. Unit price, rub. |
||||
|
3. Gross revenue, thousand rubles |
||||
|
4. Gross costs, thousand rubles |
||||
|
5. Fixed costs, thousand rubles |
||||
|
6. Variable costs, thousand rubles |
||||
|
7. Specific variable costs, rub |
||||
|
8. Break-even point, pcs. |
||||
|
9. Gross margin, thousand rubles |
||||
|
10. Gross profit, thousand rubles |
||||
|
11 Operating leverage |
||||
|
12 Margin of financial strength |
The production capacity utilization rate is high, so the financial safety margin is quite high.
6. Efficiency of production and financial activities
The concept and performance indicators of an enterprise are based on a comparison of the results of its activities with the resources attracted (expended) by it or with the costs incurred by it.
The production and financial results of the enterprise, the resources it expended and the expenses it incurred can be judged from the data and results of calculations carried out earlier.
All calculations of efficiency indicators are summarized in table. 12-P
Table 12-P. Enterprise performance efficiency
|
Indicator name |
Formula for calculation |
Indicator value |
|||
|
1. Efficiency of use of fixed assets |
|||||
|
Capital productivity |
|||||
|
Capital intensity |
|||||
|
Return on fixed assets |
|||||
|
2. Efficient use of material resources |
|||||
|
Material efficiency |
|||||
|
Material consumption |
|||||
|
3. Efficiency of current production costs |
|||||
|
Costs per 1 rub. commercial products |
|||||
|
Product profitability |
|||||
|
Return on sales |
|||||
|
4. Efficiency of use of current assets |
|||||
|
Turnover ratio |
|||||
|
Consolidation factor |
|||||
|
Duration of one turnover of current assets |
Conclusion
In general, the production activities of the enterprise can be assessed as successful - the enterprise’s activities bring profit, the profitability of production is 44.5%. The enterprise has a solid margin of financial strength; the actual volume of production is significantly higher than the critical one.
The company also has high rates of return on fixed assets and high rates of turnover of working capital.
The company's activities are profitable and successful and it is difficult to give specific recommendations for improving its activities.
List of used literature
working resource finance entrepreneurship
1. Volkov O.I. Enterprise economics: a course of lectures: textbook. manual for universities / O.I. Volkov, V.K. Sklyarenko. - M.: INFRA-M, 2009. - 280 p.
2. Safronov N.A. Economics of an organization (enterprise): textbook. for medium prof. education / N.A. Safronov. - 2nd ed., with amendments. - M.: Master, 2008. - 256 p.
3. Economics of an organization (enterprise, firm): textbook. for universities / ed. B.N. Chernysheva, V.Ya. Gorfinkel. - M.: University textbook, 2008. - 536 p.
4. Economics of an enterprise (firm): textbook. for universities / ed. O.I. Volkova, O.V. Devyatkina. - 3rd ed., revised. and additional - M.: INFRA-M, 2008. - 604 p.
5. Economics of the company: textbook. manual / ed. A.N. Ryakhovskaya. - M.: Master, 2009. - 26 p.
6. Economics of the company: textbook. manual / ed. T.V. Muravyova. - 4th ed., erased. - M.: Academy, 2008. - 400 p.
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The main characteristic of any economic entity operating in a market economy is its implementation of production activities. At the same time, production activities are carried out in various forms, in different sectors of the economy, by individuals and legal entities. This is an activity for the production of not only material benefits, but also intangible ones (in education, healthcare, culture, science, etc.), including the provision of various services in all areas. Summarizing all aspects and forms of manifestation, production activity can be defined as a set of actions of workers using the means of labor necessary to transform resources into finished products, including the production and processing of various types of raw materials, construction, and the provision of various types of services.
From the perspective of microeconomics, production activity can be defined as purposeful activity, the result of which is the transformation individual components into a useful product or changing the properties, shape of the product.
The production activity of an organization consists of production processes (Fig. 1), which consist of business operations: supply and procurement, direct production, financial, sales and organizational activities.
To implement the entire set of production processes and carry out production activities at the enterprise, a production system is formed, consisting of a set of interconnected and interdependent components, which are usually understood as the various resources necessary for production and the result of production. The product, as the goal of creation and operation of the production system, appears in the manufacturing process in different types regarding its source material and readiness. The production of a product is a certain technology in accordance with which the transformation of costs into products is completed.
Figure 1 Interrelation of elements of the enterprise production system
Each element of the production system under consideration acts in production as an independent system consisting of simpler components. Systems differ in their goals, have specific characteristics and factors, and are subject to the objective laws of economics.
The goals and objectives of production activities are the final milestones towards which the activities of the enterprise team are aimed. The main goal of production activities is to produce products and make a profit. At the same time, each department can have its own tasks. They must contribute to achieving the goals of the enterprise organization. In practice, goals and objectives are identical in terms of the final results of implementation. The task can be represented as the final result of the implementation of the production program, and the goal as quantitative and qualitative indicators of the work of the enterprise and its divisions. So, for the current month, the production site foreman can be given the task of producing a certain range, quantity, quality and cost of parts. The manager of an enterprise or workshop may have goals such as producing a certain number of products at certain costs for their production, reducing the percentage of defects, preventing labor turnover, purchasing and installing new equipment or rearranging existing equipment by a set deadline, etc. . These are quantitative indicators of the team's goals. Qualitative goal indicators are more vague and reflect the team’s tasks in general terms for a certain period: year, quarter, month. There are the following goals of production activities:
- § to win or retain a large share of any market for your product;
- § achieve higher quality of your product;
- § take a leading position in the industry in the field of technology;
- § achieve maximum use of available raw materials, human and financial resources;
- § increase the profitability of your operations;
- § achieve the highest possible level of employment.
Management of production activities is primarily carried out through a set of functions. They are diverse and can relate to various objects, activities, tasks, etc. In this regard, management functions can be classified according to the following criteria:
- 1) on the basis of the managed object: enterprise, workshop, site, team, unit (worker);
- 2) based on activity: economic, organizational, social;
- 3) on the basis of homogeneity: general, special;
- 4) on the content of labor: scientific research, production preparation, operational management, supply and sales, technical and economic planning and analysis, accounting, personnel management, planning and accounting of labor and wages, financial planning and accounting;
- 5) by the nature of the tasks performed: planning, organization, regulation, control, accounting and analysis, stimulation.
Management functions characterize the division and specialization of labor in the field of management and determine the main stages of the implementation of influences on people's relationships in the production process. The main functions of production management include: organization, regulation, planning, coordination, motivation, accounting, control, analysis and regulation.
The function of an organization is related to the management system, characterizing its inherent properties, structure, composition, relationship and process of interaction of these elements. In addition, this function is related to the organization of system management and the organization of work to implement each management function. In relation to the production division of an enterprise or a separate workshop, the function of the organization primarily reflects the structure of the managed and control systems that ensure the production process and the targeted impact on the team of people implementing this process.
In an operating enterprise, improving the organization of production is accompanied by improving the management system and, conversely, the need to improve the management system causes the priority work to improve the organization production process. If this condition is not adhered to, a disproportion may arise between the levels of organization of the production process and the management system.
Management organization is a set of techniques and methods for the rational combination of elements and links of the control system, and its relationship with the controlled object and other control systems in time and space. In this sense, management organization ensures the creation of the most favorable conditions to achieve set goals within a specified period of time with minimal expenditure of production resources.
The standardization function should be considered as a process of developing scientifically based calculation values that establish quantitative and qualitative assessment various elements, used in the production and management process. This function influences the behavior of the object, disciplines the development and implementation of production tasks with clear and strict standards, ensures a uniform and rhythmic progress of production, and its high efficiency. Calendar and planning standards calculated using this function (production cycles, batch sizes, backlogs of parts, etc.) serve as the basis for planning, determine the duration and order of movement of objects of labor in the production process.
At the same time, at enterprises and workshops, standards are created and applied that determine the technical level of manufactured products (standards and technical conditions), as well as regulatory documents characterizing the rights and responsibilities of various management levels, forming the rules of behavior of the system as a whole (instructions, methods), etc. In this understanding, they refer to the function of organizing the system. Consequently, the functions of organization and regulation are dual in nature. Thus, the organization function characterizes the creation (improvement) of a management system, and at the stage of organizing work it is implemented through direct production management. The standardization function is implemented with the help of regulatory documents and instructions when creating a system, and the developed calendar and planning standards are used when planning production activities.
The planning function occupies a central place among all management functions, as it is designed to strictly regulate the behavior of an object in the process of achieving its goals. It provides for the identification of specific tasks for each department for various planning periods and the development of production programs.
The programs for the production of parts and products, developed on the basis of calendar-planned standards, provide for the fullest use of advanced equipment and technology, the production capacity of the enterprise, and material and moral incentives for increasing labor productivity.
Planning has a direct impact on the level of activation of the activities of management and management. High quality developed programs, especially with the help of computers and economic and mathematical methods, their strict coordination across all departments of the enterprise and workshops, consistency with the available material, financial and labor resources allows for the most efficient management of production.
The coordination function allows you to achieve coordinated and well-coordinated work of the production and functional divisions of the enterprise and workshops participating in the process of fulfilling planned tasks. This function is implemented in the form of influence on the team of people involved in the production process from line managers and functional services of the enterprise and workshops, who regularly and promptly coordinate their activities.
The motivation function influences the workshop team in the form of incentives for effective work, social influence, collective and personal incentives, etc. These forms of influence activate the work of management bodies and increase the efficiency of the entire production management system.
The control function is manifested in the form of influencing a team of people by identifying, summarizing, analyzing the results of the production activities of each workshop and bringing them to the heads of departments and management services in order to prepare management decisions. This function is implemented on the basis of information about the progress of planned tasks (operational, statistical, accounting data), identifying deviations from established performance indicators (monitoring the execution of tasks) and analyzing the causes of deviations.
The regulation function directly intersects with the functions of coordination and control. During production, developed programs are exposed to internal and external environment, resulting in disruptions in the process of completing tasks. The regulation function influences the team of people involved in production by taking prompt measures to prevent and, if this fails, then to eliminate identified deviations and interruptions in the course of production. At the same time, the ongoing work of interconnected production units is coordinated to maintain its rhythm.
The functions of control and regulation in the process of production management act as flexible tools with the help of which the progress of production is continuous (in real time for each production division) is introduced within the strict framework provided for by the plan.
The production management system manifests itself through certain elements. These include: the control process, system goals, control object, control subject, control loop.
Production of products is the main content of the production activity of an enterprise. Management of this process is organized on an enterprise scale, in each of the main workshops. The substantive and most responsible work in production management is planning the production of products, that is, the formation of production programs for workshops, sections and the creation necessary conditions to carry them out. This work is regularly repeated in accordance with established planning periods and is carried out by functional services and line managers of production departments.
The management personnel of the departments (bureaus) of the enterprise and workshops, participating in this process, regulates the entire set of the above functions, forms and methods of management, uses the necessary levers of influence to maintain the sustainability of production and stimulate the work of the team of each department in order to implement the program and achieve the greatest efficiency production. These procedures (intangible elements), considered in unity and interconnection, represent a mechanism through which management personnel influence the team of production departments and the enterprise as a whole.
The development of production programs and the performance of other production management functions are based on the use by management personnel of targeted information about the progress of production, as well as computer technology for processing it. Here, personnel, information, and computer technology act as material elements used in the management process. There are certain connections and control relationships between these elements. In conjunction with intangible elements, they form a production management system.
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