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MINISTRY OF EDUCATION AND SCIENCE OF THE REPUBLIC OF KAZAKHSTAN

Course work

on the topic: "Production activities of the enterprise"

Astana-2013

FROMcontent

Introduction

1.1

1.2

1.3

3 .

3.2 Project financing

Conclusion

Bibliographic list

Introduction

Managing the efficiency of production and sales of products is integral part enterprise management as a whole. To solve the problem of reducing production costs and increasing the efficiency of product sales, the enterprise should develop a general concept (program), which should be adjusted annually, taking into account the circumstances that have changed at the enterprise. This program should be comprehensive, ie. should take into account all the factors that affect the reduction of production costs and sales of products.

In modern conditions, the market requires the production of targeted products to consumers, a variety of work and services performed, updating goods at the initiative of buyers, conducting frequent purchases of resources, planning offensive actions against competitors, implementing flexible budgets and contingencies, etc. Flexible production policy of enterprises or firms may conflict with the goals of individual departments and functional services in planning, striving for mass production of goods (production services), a limited number of products (design departments), permanent business plans (planning services), standardized transactions (marketing services), passive actions against competitors (legal services).

In the process of planning the production and sale of products, a compromise must be reached between the possibilities for the production and marketing of goods, the ability to new products replace the old, the costs of storage and transportation of resources, investments and incomes, costs and profits, development potential and capital investments, the development of new services and risk, etc. Therefore, in the process of developing production plans, it is necessary to develop common goals and stimulate contacts between individual departments, involve specialists in planning, bringing together technical, marketing and economic goals, create cross-functional working groups of planners, develop comprehensive programs for the development of production, taking into account the specific tasks of each unit.

The purpose of this course work is to design the optimal form of organization of industrial production to improve efficiency production activities industrial enterprise.

In accordance with the goal, the tasks to be developed were identified:

Define the manufacturing process;

To reveal the features of the process of organizing production and the basic principles of organizing the production process;

Give a classification to the types of industries and their technical and economic characteristics;

To assess the production activities of LLP "Polymer";

Develop a strategy for expanding the production activities of Polymer LLP

The object of the study is LLP "Polymer".

1. The essence of production and production activities at the enterprise

1.1 Definition of the manufacturing process

Industrial production is a complex process of converting raw materials, semi-finished products and other objects of labor into finished products that meets the needs of the market.

The production process is a set of all the actions of people and tools necessary for a given enterprise to manufacture products.

The production process consists of the following processes:

the main ones are technological processes during which changes occur geometric shapes, dimensions and physico-chemical properties of products;

auxiliary - these are processes that ensure the uninterrupted flow of the main processes (manufacturing and repair of tools and equipment; repair of equipment; provision of all types of energy (electricity, heat, steam, water, compressed air, etc.));

service - these are processes associated with the maintenance of both main and auxiliary processes and do not create products (storage, transportation, technical control, etc.).

In the conditions of automated, automatic and flexible integrated production, auxiliary and service processes are combined with the main ones to one degree or another and become an integral part of the production processes, which will be discussed in more detail later.

The structure of production processes is shown in Figure 1.

Technological processes, in turn, are divided into phases.

Phase - a set of works, the performance of which characterizes the completion of a certain part of the technological process and is associated with the transition of the object of labor from one qualitative state to another.

In mechanical engineering and instrumentation, technological processes are mainly divided into three phases:

Procurement;

Processing;

Assembly.

The phase structure of technological processes is shown in Figure 2.

The technological process consists of technological actions, operations, sequentially performed on a given object of labor.

An operation is a part of a technological process performed at one workplace (machine, stand, unit, etc.), consisting of a series of actions on each subject of labor or a group of jointly processed items.

Figure 1 - Structure of production processes

Operations that do not lead to a change in the geometric shapes, sizes, physical and chemical properties of objects of labor do not belong to technological operations (transport, loading and unloading, control, testing, picking, etc.).

Figure 2 - Phase structure of technological processes

Operations also differ depending on the means of labor used:

Manual, performed without the use of machines, mechanisms and mechanized tools;

Machine-manual - performed using machines or hand tools with the continuous participation of the worker;

Machine - performed on machines, installations, units with limited participation of the worker (for example, installation, fixing, starting and stopping the machine, unfastening and removing the part). The machine does the rest.

Automated - performed on automatic equipment or automatic lines.

Hardware processes are characterized by the performance of machine and automatic operations in special units (furnaces, installations, baths, etc.).

1.2 The process of organizing production and the basic principles of organizing the production process

Designing an organization can be compared to building an "organizational building". The first element in this process will be the decision on the number and functional belonging of the "rooms" in this "building", the second - the decision to group the "rooms" in connection with the tasks for their use, the third - the decision to connect the parts of the "building", the fourth - the decision about the dimensions of these parts, etc. (Figure 3).

Figure 3 - Elements of building an "organizational building"

When designing an organizational building, it is useful for managers to remember the words of S. Parkinson: "Science has proven that an administrative building can reach perfection only by the time the institution falls into decay."

The first relates to the management ideology that top management adheres to. The values and principles underlying it can decisively influence such elements of organization design as the development of horizontal links, the scale of manageability, the number of levels of the hierarchy, the links in the organizational system, centralization and decentralization. So, for example, the commitment of top management to centralization in the design of an organization leads to the establishment of a multi-level hierarchy in it, the dominance of vertical connections over horizontal ones, the creation of controlling and similar units.

The second area of strategic choice has to do with which customers the organization will serve. If the organization has individual and "organized" consumers, then this duality should be reflected in its design in all elements. Thus, an enterprise producing machinery and equipment and consumer goods at the same time cannot narrow its structure only to serving industrial consumers. Ignoring this fact in the conditions of Kazakhstani reality by the majority of defense and machine-building enterprises often makes them opponents of the conversion.

The transition of an organization from a product-oriented strategy to a customer-oriented strategy requires a radical redesign and change in the foundations of its activities. The structural and power schemes of such an organization, figuratively speaking, should be turned “upside down” (Figure 4).

Figure 4 - Impact of customer orientation on organizational design

The third in the strategic choice is the sales markets and the territorial location of production. The exit of the company in order to locate the production or sale of products beyond national borders will require taking into account when designing its organizational system, taking into account the factor of internationalization and globalization in business. Naturally, this will make the structure of the organization more cumbersome and complex, as evidenced by the experience of multinational and transnational corporations. However, this duplication of structural units at different levels that occurs in this case and the complication of relations between the latter is necessary if the organization wants to preserve itself as a single entity in the international arena.

The influence of strategies on the design of an organization can be illustrated by the following diagram (Figure 5).

Figure 5 - The impact of strategies on organizational evolution (according to Galbraith and Notanson)

Principles are the starting points on the basis of which the construction, functioning and development of the production process are carried out.

Compliance with the principles of organization of the production process is one of the fundamental conditions for the efficiency of the enterprise.

The basic principles of the organization of the production process and their content are given in table 1.

Table 1 - Basic principles of the organization of the production process

	Principles	Basic provisions
	The principle of proportionality	Proportional productivity per unit of time of all production units of the enterprise (workshops, sections) and individual jobs.
	Principle of differentiation	Separation of the production process for the manufacture of products of the same name between individual divisions of the enterprise (for example, the creation of production sites or workshops on a technological or subject basis)
	Combination principle	The combination of all or part of diverse processes for the manufacture of a certain type of product within the same area, workshop, production
	The principle of concentration	Concentration of the performance of certain production operations for the manufacture of technologically homogeneous products or the performance of functionally homogeneous work in separate areas, workplaces, in workshops and production facilities of the enterprise
	The principle of specialization	Forms of the division of labor in the enterprise, in the shop. Assignment to each division of the enterprise of a limited range of works, operations of parts or products
	The principle of universalization	Contrary to the principle of specialization. Each workplace or production unit is engaged in the manufacture of products and parts of a wide range or the performance of various production operations.
	The principle of standardization	The principle of standardization in the organization of the production process is understood as the development, establishment and application of uniform conditions that ensure its best flow.
	The principle of parallelism	Simultaneous execution of a technological process at all or some of its operations. The implementation of the principle significantly reduces the production cycle of the product
	Direct flow principle	Requirement rectilinear motion objects of labor in the course of the technological process, that is, along the shortest path for the product to pass through all phases of the production process without returns in its movement
	Continuity principle	Minimizing all interruptions in the production process of a particular product
	The principle of rhythm	Release at equal intervals of time an equal number of products
	The principle of automaticity	The maximum possible and economically expedient exemption of the worker from the costs of manual labor based on the use of automatic equipment
	The principle of conformity of the forms of the production process with its technical and economic content	Formation of the production structure of the enterprise, taking into account the peculiarities of production and the conditions for its flow, giving the best economic indicators

The economic efficiency of the rational organization of the production process is expressed in reducing the duration of the production cycle of products, in reducing the costs of production, improving the use of fixed assets and increasing the turnover of working capital.

1.3 Types of productions and their technical and economic characteristics

The type of production is the totality of its organized, technical and economic features.

The type of production is determined by the following factors:

The range of manufactured products;

Issue volume;

The degree of constancy of the range of manufactured products;

The nature of the loading jobs.

Depending on the level of concentration and specialization, three types of industries are distinguished:

Single;

Serial;

Bulk.

Enterprises, sites and individual jobs are classified according to the types of production.

The type of production of an enterprise is determined by the type of production of the leading shop, and the type of production of the shop is determined by the characteristics of the site where the most critical operations are performed and the main part of production assets is concentrated.

The assignment of a plant to one or another type of production is conditional, since a combination of different types of production can take place at the enterprise and even in individual workshops.

Single production is characterized by a wide range of manufactured products, a small volume of their output, and the performance of very diverse operations at each workplace.

In serial production, a relatively limited range of products (in batches) is produced. As a rule, several operations are assigned to one workplace.

Mass production is characterized by a narrow range and a large volume of products produced continuously for a long time at highly specialized workplaces.

The type of production is of decisive importance on the features of the organization of production, its economic indicators, the cost structure (in a single unit, the share of living labor is high, and in mass production, the cost of repair and maintenance needs and maintenance of equipment), different levels of equipment.

Comparison by factors of production types is shown in Table 2.

Table 2 - Characteristics of production types

	Type of production
	singular	serial	massive
The range of manufactured products		Limited
Nomenclature constancy	Missing
Issue volume
Assignment of operations to jobs	Missing	Partial
Applied equipment	Universal	Universal + special (partially)	Mostly special
Applied tools and equipment	Universal	Universal + special	Mostly special
Worker Qualification			Mostly low
Production cost
Production specialization of workshops and sections	Technological	mixed	subject

A single method of organizing production involves the manufacture of products in single copies or in small, non-repeating batches. It is used in the manufacture of complex unique equipment (rolling mills, turbines, etc.), special equipment, in pilot production, when performing certain types of repairs, etc.

Distinctive features of a single method of organizing production are:

Large non-recurring range of products;

Use of universal equipment and special equipment;

Location of equipment by groups of the same type of machines;

Development of enlarged technology;

The use of workers with a broad specialization of high qualification;

A significant share of work using manual labor;

A complex system of organizing logistics, creating large stocks of work in progress, as well as in the warehouse;

And as a result of the previous characteristics, high costs for the production and sale of products, low turnover of working capital and the level of equipment utilization.

Directions for increasing the efficiency of a single method of organizing production are the development of standardization, the unification of parts and assemblies, the introduction of group processing methods.

The method of group organization of production is used in the case of a limited range of structurally and technologically homogeneous products manufactured in repeated batches. The essence of the method is to concentrate on the site various types of technological equipment for processing a group of parts according to a unified technological process.

The characteristic features of such an organization of production are: detailed specialization of production units; launching parts into production in batches according to specially developed schedules; parallel-sequential passage of batches of parts for operations; execution on sites (in workshops) of a technologically completed set of works.

Consider the main stages of organizing group production.

1 Structural and technological classification of parts. Despite the variety and difference in designs, machine parts have many similar design, dimensional and technological features. Using a certain system, it is possible to identify these common signs and combine parts into specific groups. The commonality of the equipment used and the technological process, the uniformity of equipment can be the unifying qualities in the group.

The final acquisition of groups of parts assigned to a given section is carried out taking into account the labor intensity and volume of their production in terms of relative labor intensity Kd:

where Ni is the volume of output i-th part in the planned period, pcs.; koi number of operations for the technological process of processing the 1st part; tsht ij - piece processing time of the i-th part for the j-th operation, min; Квj is the average coefficient of fulfillment of time norms.

This indicator is calculated for each detail of the analyzed population. The establishment of summary indicators for details of the last stage of the classification ensures their synthesis into groups according to the accepted feature.

2 Determining the need for equipment. It is necessary to estimate the required number of pieces of equipment for each group for the annual production program.

The accepted number of machines is determined by rounding the obtained Spi value to the nearest integer. In this case, a 10% overload is allowed per machine.

Calculate the average equipment load factors for groups Kzj and the site as a whole Kz.y:

where Sprj is the accepted number of machines; h is the number of equipment groups in the area.

To ensure economically feasible loading, it is established taking into account intra-sectional, and for unique and special machines of inter-sectional cooperation - by transferring some part of the work from underloaded machines to machines of adjacent groups.

3 Determining the number of production sites. In accordance with the number of machines in the workshop, the number of sections created in it is determined based on the controllability norm for masters.

When reorganizing existing workshops, the number of organized sections can be determined by the formula

where Ря - attendance number of the main workers, people; Cm - shift work mode; Well - the norm of controllability for the master, expressed by the number of jobs served by him; Cp - the average category of work on the site; Кз.о - the average number of operations assigned to one workplace of the site during the month.

When designing new workshops, due to the lack of data on the attendance number of the main workers, the number of sections is determined as follows:

4 Determination of the degree of isolation of production sites.

Based on the analysis of the constructive-technological classification and Kd indicators, the selection and assignment of parts to sections is carried out. The efficiency of group production is determined by the degree of isolation of production sites.

The site is closed if all operations for processing groups of parts are performed on it (technological isolation) and the machines are not loaded with work on cooperation from other sections (industrial isolation).

The quantitative assessment of the degree of isolation is determined using indicators:

where Кт.з - coefficient of technological isolation; ТS is the complexity of manufacturing parts assigned to the site, h; Твi - processing time of the i-th part outside the site, h; k - the number of parts, the processing cycle of which is not completed in this area; Кп.з - coefficient of industrial isolation; Tni is the processing time of the i-th part manufactured at the cooperation site; m - the number of parts transferred for processing to a given area through inter-sectional cooperation.

The integral indicator of the degree of closure Kint is calculated by the formula

When Kint = 1, the use of group production methods is most effective.

5 Development of a route map of the production process. The route map is a graphic representation of the sequence of all operations, including the movement of materials and their expectation.

6 Development of the layout of the shop (section). The layout of the workshop (section) is drawn up taking into account the general direction of movement of materials. The necessary data is taken from the route map of the production process. The arrangement of equipment is carried out according to existing standards with maximum observance of straightness.

2 Evaluation of the production activities of Polymer LLP

2.1 Organizational and economic characteristics of the enterprise

Polymer LLP was registered in the second half of 2002. The founders are individuals.

The authorized capital of the partnership was contributed in the amount of 65960 tenge.

The type of activity of the enterprise is the production of a multilayer sheet (tape) for disposable tableware and consumer packaging according to TU 2245-001-39202613-96.

The organizational structure of Polymer LLP is shown in Figure 6. Organizationally, the enterprise is divided into production and commercial parts. Commercial Director accounting, sales and supply services are subordinated.

Separately, Polymer LLP introduced the position of a customs specialist manager.

The production of the enterprise consists of two workshops: workshop No. 1 directly produces polystyrene sheets, workshop No. 2 is engaged in the secondary processing of primary production waste. Thus, the production is waste-free.

The total number of employees of the enterprise, together with the administrative staff, is 50 people.

Let's consider the technology of manufacturing a polystyrene sheet used at Polymer LLP.

A three-layer sheet is produced at the enterprise up to 1000 mm wide. The properties and color of the polymer in each of the layers forming the sheet can be selected in such a way as to ensure the required strength as a whole, as well as high sanitary and aesthetic requirements for modern packaging materials. A three-layer sheet of thermoplastics can be subjected to additional molding and used as disposable tableware; as well as modern consumer packaging for various food products.

Sheet production equipment was purchased from Plastmodern Scientific and Production Company LLP (Ukraine), founded in 1996 on the basis of Bolshevik LLC (founded in 1936). The purchase price of the equipment is $58,000. For the manufacture and supply of equipment and 9800 US dollars - installation supervision. Delivery, installation and commissioning of the equipment was carried out in November 2004. The carrying value of the equipment is 14,533,600 tenge

The equipment is represented by the LL 63/2 x 32-1000 line, designed for the production of three-layer sheets from thermoplastics (polystyrene and polypropylene, HD and ND polyethylene, compositions based on them) up to 1000 mm wide.

Figure 6 - Organizational management structure of Polymer LLP

Equipment components of the LL 63/2 x 32-1000 line:

Extruder 63 x 30 with a hopper - 1 pc;

Extruder 32 x 25 with bunker - 2 pcs,

Filter - 3 pcs;

Block collector - 1 piece;

Flat slot head GP -1090 - 1 pc;

Receiving-cooling device - 1 piece;

Thermal station - 1 piece;

Winding machine - 1 piece;

Set of control devices - 1 pc.

The extrusion part of the line consists of one extruder with a screw diameter of 63 mm, and 2 extruders with a screw diameter of 32 mm. The line is equipped with a slitting device with shredders, thanks to which the edges are trimmed and shredded.

The technological scheme for the production of sheets from thermoplastics is shown in Figure 7.

Figure 7 - Technological scheme for the production of sheets from thermoplastics LLP "Polymer"

The main raw materials for sheet production are thermoplastics:

HDPE - low pressure polyethylene, GOST 16338-85 grade 277, first and highest grades;

PVD - polyethylene high pressure, GOST 16337-77 grades 158, 153 of the first and highest grades;

PS - polystyrene, grades UPS-0801, TsSS-550;

PP - polypropylene.

The sheet can be made from any thermoplastic, polystyrene being preferred.

Raw materials and finished products do not fall under the goods licensed by the state. However, since the raw materials are imported products, they are cleared through customs when crossing the customs border of the Republic of Kazakhstan. Duty rate: for HDPE - low pressure polyethylene - 10%, PS - polystyrene - 3% of the cost of the lot.

Suppliers of raw materials for sheet production are:

JSC "Tomsk petrochemical plant", (Tomsk, Russian Federation);

- "Salavatnefteorgsintez", (Salavat Yulaev, Bashkiria);

OJSC Kazannefteorgsintez (Kazan, RF);

Sibenergoresurs LLC (Tomsk, Russian Federation);

Plant "Polypropylene" (Ufa, RF);

OAO Sibur (Moscow, Tomsk, Russian Federation);

ZAO Polimerpak (Omsk, Russian Federation);

Bars-auto LLC (Omsk, RF);

NGO "Trading House Yuzhpolimetall" (Moscow, Russian Federation).

Terms of transportation of raw materials from all suppliers - rail delivery, DAF border of the Russian Federation-RK.

The largest number of deliveries falls on CJSC Polimerpack, Omsk. In some months, deliveries from this enterprise reach 100%. Deliveries from other suppliers are at the level of 2-6% of general level enterprise purchases.

The selling price of a polystyrene sheet is 211.16 tenge per kg or 1.43 US dollars per 1 kg. The sales price of the sheet itself is competitive, and there is a possibility of its increase depending on the cost of products in the sales market. The average monthly turnover of Polymer LLP is 8.8 million tenge.

2.2 Economic evaluation the efficiency of the production activity of the enterprise

A more complex form of increasing the efficiency of resource use is the combination of production factors.

Combination of production is one of the most elective forms of organization of production. Combination accumulates the economic effect achieved by concentration, specialization and cooperation of production.

Its essence is to find the most rational combination of factors by replacing one factor with another. By varying the factors of production, the entrepreneur not only ensures the transition to a more efficient use of the resource, but also, manifesting itself in new technologies, ensures the progressive course of social productive forces. In the process of industrialization of the economy, combination based on the "principle of substitution" becomes the determining factor in generating income, and the "spirit of rationalism" permeates the entire content of entrepreneurship and is identified with it.

At the same time, it would be an unforgivable omission to reduce the essence of combination only to the issue of efficient use of resources. The entrepreneur also combines in the field of more complex parameters that ensure the stability of the entrepreneurial structure itself. When the market mechanism, for whatever reasons: scarcity of resources, instability of supplies, difficulties in monitoring the fulfillment of obligations, does not provide the proper level, the entrepreneur begins to combine with the elements of the mechanism itself. He removes individual elements from the market sphere and includes them in the structure of his own organization, changing the nature of the mechanism for redistributing resources. Therefore, the content of the combination function is wider than the "principle of substitution", and it itself can act as a factor in the transformation of the resource allocation mechanism.

The plant is usually a large enterprise and, therefore, enjoys all the advantages of concentration of production, large-scale production. The combine benefits from the specialization of production, as well as from cooperation. In addition, combines have an additional effect arising from the fact of close connection of technologically and economically interconnected industries.

The sources of economic efficiency of combining production are more clearly visible when considered by its individual forms - vertical and horizontal.

With the vertical form of combining production, the economic effect is achieved due to the following.

1. Savings on administrative and management costs are formed. Added by combining production does not increase these costs commensurately, they increase slightly.

2. In some industries, for example, when combining granulated sugar, sugar refinery or confectionery production, the physical heat of intermediate products is used, which means that energy consumption for each of these types of products is reduced.

Therefore, one of the most important sources of savings when combining production is heat and power resources.

3. Significant cost reduction is provided on transportation costs. Semi-finished products are processed at the plant in a single stream, without transportation from plant to plant, without unnecessary loading and unloading.

4. The undoubted effect is provided by the continuous-line production method used in vertical combination.

All of the above is clearly visible in the scheme of a specific vertical combination.

Beetroot -> Granulated sugar -> Refined sugar -> Confectionery

The economic effect of horizontal combination format consists of:

1. Savings on raw materials. The product becomes cheaper as waste and waste are disposed of. In the food industry, this is very effective, because the share of raw materials in the cost of production exceeds 80%.

2. Reducing the cost of transport costs for the movement of waste and garbage. Outside of combination, funds are spent on their removal, moreover, clogging environment or incurring additional expenses for their destruction. When combined, they are processed at the place of their origin.

3. Reducing administrative and management costs. When processing waste and garbage at specialized independent waste enterprises, an appropriate staff is needed, both general and shop. When combined, only a small workshop staff is needed.

4. Achieved environmental effect.

When combined, all industries use not only the objects of auxiliary production, as in the case of cooperation of a special firm, but also many objects of the main production and personnel. That is why the economic effect of rational combination exceeds the effect achieved by cooperating on the joint use of part of the production potential.

The magnitude of the economic effect is the higher, the greater the coverage of stages or types of processed waste, but with obligatory condition compliance with the minimum allowable scale of production. So, when combining according to the “flour-bread” scheme, if we take the achieved effect as 1.0, then. according to the “flour-bread-pasta” scheme, it will be 1.2, and if we also add feed from waste and confectionery from flour, it will be 1.5, that is, it will increase by 1.5 times. The same happens in the processing of winemaking waste, researched and tested in practice by the author himself.

The economic efficiency of combining production is indisputable. However, when compared with other forms and methods of organizing production, a special comparative estimated efficiency is required as a particular option for determining the economic efficiency of investments.

3 . Improving the efficiency of production activities of Polymer LLP

3.1 Strategy for expanding the production activities of Polymer LLP

production enterprise polyurethane foam

Conducted within the framework of this course work, the study showed that LLP "Polymer" refers to highly specialized enterprises, the branch of activity is deconcentrated. To improve production efficiency, it was decided to expand the scope of the enterprise's production activities by introducing new production, that is, to combine existing production.

The main decision when choosing an entrepreneurial project concerned the relatedness of existing activities or related ones. That is, the enterprise is ready to invest money, but in the area where it already specializes, such an area is chemical industry but does not require huge investments.

In view of the foregoing, it was decided to invest Money in the production of flexible polyurethane foam (foam rubber). Thus, Polymer LLP is interested in developing an entrepreneurial project for the acquisition and launch of a plant for the production of flexible polyurethane foam.

Based on the analysis of prices for equipment and its capabilities, equipment was selected in the basic configuration, which, with one-shift operation, allows the production of 10 blocks per shift (70% of the maximum productivity) of 2 m3 each, i.e. 20 m3 of foam rubber per shift. For a month (24 working days) 24x10=240 blocks are made. The maximum productivity of the equipment as standard is 14 blocks per shift.

Requirements for production facilities:

1) minimum area cutting rooms (without warehouses) - 40m2

2) minimum ceiling height - 2.8 m.

Sales market analysis

The sales market for block elastic polyurethane foam (PPU) is quite wide - it meets the requirements of consumers producing upholstered furniture, as well as in retail trade for the needs of the population

The production capacities of Polymer LLP make it possible to produce a monthly volume of products subject to one-shift 8-hour work of 11.5 thousand kg. Let's calculate the cost volume of polyurethane foam sales by the enterprise during its production (table 3).

Table 3 - Calculation of marketable products of Polymer LLP for the month

There is the following growth prospect under 2-shift and 3-shift modes (Table 4). However, when planning, first of all, it is necessary to rely on the consumer, and not on production capacities.

Table 4 - Marketable products of LLP "Polymer" for the month, subject to 2 and 3 shifts of the enterprise

Let's determine the total capacity of the foam rubber sales market, and its segment in it (table 5).

Table 5 - Potential consumers of foam rubber

Potential consumers	Monthly requirement, kg	Annual requirement, kg
In Astana and Akmola region Furniture manufacturing
LTD "Astana-furniture" Astana
"Intermebel" Astana
"Mebel-Service", Astana
Furniture shop Stepnogorsk
Furniture shop Astrakhanka
Retail

The shops
Kustanay city
In the region of Pavlodar and Karaganda regions
Furniture makers, Karaganda
Furniture makers, Pavlodar

Thus, the monthly demand in the region is 20,800 kg, and in the city of Astana and Akmola region - 7,800 kg, of which 4,800 are furniture makers, retail trade through construction and hardware stores - 3,000 kg. The largest sale of foam rubber is in Pavlodar and Karaganda - 156 thousand kg per year.

Prices of the Russian market for foam rubber fluctuate within 3.35 US dollars per kg (505.85 tenge). Taking into account transportation costs, the finished product turns out to be expensive in transportation due to its low specific weight and large dimensions, customs clearance with VAT paid in Kazakhstan. Moreover, small consumers of this type of product, which are the majority, cannot buy foam rubber directly from a manufacturer in the Russian Federation, as a rule, they take it from intermediaries, which entails additional price burdens.

The production of foam rubber is profitable at any point. This is due to the fact that foam rubber belongs to those varieties of goods that are very inconvenient when transporting over long distances, since approximately 70% consists of air. Its cost rises sharply as it moves away from the manufacturer. Even roll-vacuum packaging saves no more than 30% of the volume of foam rubber transported. To date, 90% of the production of foam rubber (in the CIS) is concentrated in the Central region of Russia, in particular in Moscow, Vladimir, Roshal.

This production is of undoubted interest, because. from one 200 kg barrel of raw materials for the production of foam rubber (volume 0.3 cubic meters), 9.17 cubic meters are obtained. finished foam rubber, i.e. volume is increased by 30 times.

Based on the above data, it is possible to predict the advantages of foam rubber production on site in relation to the imported finished product.

In progress marketing research market, it was found that at present there are two polyurethane foam production facilities in Kazakhstan, which are located in Almaty and Pavlodar. The technological equipment of the latter is inferior to the capabilities of the purchased line. For these reasons, in terms of price / quality, the above-mentioned manufacturers are not monopoly competitors in the domestic market.

That is, this sales market should not be considered closed, since there are opportunities to penetrate into it and take your place:

The problems of production in this market can be outlined as follows:

high starting barriers;

problems of quality production;

complexity of equipment supply (lack of its production in Kazakhstan);

saturation of the market with the products of other factories and firms. However, Polymer LLP intends to use factors that increase superiority in the sales market:

product quality;

standard retail price;

creation of a retail network;

speed and reliability of delivery;

service efficiency.

Pricing strategy

Prices of the Russian market for foam rubber fluctuate within 3.35 US dollars per kg (505.85 tenge).

The estimated selling price of self-produced foam rubber is 450 tenge per kg or 3.04 US dollars per kg.

Taking into account transportation costs (the finished product is expensive to transport due to its low specific weight and large dimensions), customs clearance with VAT paid in Kazakhstan (and small consumers, who are the majority, cannot buy products directly from the manufacturer in the Russian Federation, as a rule, they take intermediaries, which entails additional taxation), - it is possible to predict the advantages of local production of foam rubber in relation to the imported finished product.

Selling prices on the polyurethane foam market range from 450 to 500 tenge per kg. The price presented by us falls into this corridor, it is also assumed that, depending on the prices of competitors, we have a margin for reducing the cost of products.

Rationale for the choice of equipment

Marketing and engineering studies have shown that the equipment listed below meets all the criteria modern production and is technologically advanced. In addition, the price of production facilities is competitive in its class, and the supplier's ability to provide warranty service, installation supervision, and training of technical personnel made it possible to opt for this option.

The supplier is OOO NPP Chimplast-Penza, Penza, RF.

Conditions for purchasing equipment are as follows:

"installation supervision" at the customer's site at the expense of the equipment supplier;

training of personnel (technologist) in the basics of the technology for manufacturing flexible block foam (using recommended chemicals) at the expense of the equipment supplier;

ensuring warranty repair of the supplied equipment within one year;

consulting, specialists of the enterprise-customer.

The equipment is represented by the following units:

foaming machine "MV-6";

box form with a "floating" lid 10.00 x 2000 x 1000mm;

band saw machine, horizontal;

kit for dosing components.

Let's calculate the cost of a set of equipment for the production of PUF at the price of the equipment supplier (table 6).

Table 6 - Calculation of the cost of a set of equipment for the production of polyurethane foam

The total cost of the equipment set (including delivery and customs clearance) is 11,592 US dollars or 1,715,598 tenge.

Production technology of flexible polyurethane foam sheet material

The system of components is designed to produce blocks of flexible polyurethane foam (PUF) with a density of 20-25 kg/m3 at batch plants. The components are stored in a hermetically sealed container in a dry ventilated room at a temperature of plus 18-30 degrees C. At a lower temperature, partial or complete crystallization of the T80 component is possible, which does not affect its suitability for processing after complete melting at a temperature of plus 35-40 degrees C and homogenization. The shelf life of the components is 6 months.

The resulting PU foam is used as a stuffing and flooring material in the production of upholstered furniture and mattresses.

The technological scheme of the production process is shown in Figure 8.

Figure 8 - Technological scheme for the production of polyurethane foam

The process of obtaining PU foam at batch plants consists of the following technological stages:

Preparation and tempering of raw materials;

Preparation of the activator mixture and component A;

Preparation of component C;

Block making and cutting;

Cutting blocks into sheets.

For the production of polyurethane foam, in addition to technological equipment, inventory is needed.

Manufacturing program

Since the purchased equipment for the production of polyurethane foam has a capacity of 62.5 kg / h, the production capacity of the enterprise will be equal to the average number of working days of 22 days: 62.5 * 22 * 8 = 11000 kg.

The optimal production volume was determined at the rate of 11520 kg per month (Table 7).

Table 7 - Production program of Polymer LLP for polyurethane foam

The volume of production is presented in accordance with the volumes and frequency of supply of raw materials. For raw materials transport will be sent once a month. This is due to the remoteness of the territory for the supply of raw materials for polyurethane foam.

Calculation of raw material supply volumes

The system of components designed to produce blocks of flexible polyurethane foam (PPU) is sold by suppliers as a complex system of liquid chemical reagents, consisting of seven components: Isonol-3300 or Isonol-3400, Izostab 1803 foam stabilizer, Vikat 33 catalyst, Octol catalyst, K-46 modifier , component - B - 42M, methylene chloride.

The ratio of the initial components in the recipe is determined by the quality of the product.

The yield of finished products is 80% of the initial weight of raw materials.

Therefore, with the planned volume of production of polyurethane foam LLP "Polymer" with an 8-hour one-shift mode, 550 kg will be produced per shift, 11.5 thousand kg per month.

At the same time, the monthly required volume of supplies of raw materials is 3.9 million tenge (table 8).

Table 8 - Monthly supply of raw materials for the production of polyurethane foam

The supplier of raw materials is NPP Izolan LLC, Vladimir (B. Nizhegorodskaya st., 81). Delivery is carried out on the terms of 100% prepayment by transferring funds to the settlement account (options: SB bills, letter of credit, cash). Conditions of shipment by containers, motor transport. The supplied products are accompanied by a quality certificate. Delivery of products is carried out at the expense of the buyer from the supplier's warehouse in Vladimir. The cost of packaging and design is included in the cost of the components.

Cost calculation integrated system liquid chemicals using polyisocyanates produced in table 9.

Table 9 - Calculation of the cost of an integrated system of liquid chemicals using polyisocyanates

Raw materials do not fall under goods licensed by the state. The optimal frequency of delivery of raw materials for the uninterrupted operation of the production of polyurethane foam is 1 time per month

Transportation costs for the supply of raw materials amount to 2,200 US dollars or 332,200 tenge. The frequency and stability of deliveries allows us to consider working with any transport company on a contractual basis in the future.

Need for staff

For the production of sheet foam rubber, a person is required to perform the functions of a chemist-technologist. These functions are not complicated, they only require care and accuracy in handling chemical reagents. Any person, not necessarily with a chemical education, is trained by the specialists of Chimplast-Penza to work as a chemical technologist.

At the stage of putting the supplied equipment into operation and processing a "run-in" batch of raw materials in production (5-10 days), highly qualified specialists from Chimplast-Penza will teach and demonstrate in practice the techniques and methods for producing foam rubber, and provide the necessary documentation. In the future, for all unclear issues, detailed consultations are provided by phone, fax or e-mail.

In addition to the technologist, 2-3 people are needed as production workers (at standard productivity). Their qualifications and education do not matter, the main selection criteria are hard work and accuracy.

Thus, the use of polyurethane foam production technology requires the presence of trained workers, at least 2 males, and 1 technologist. The technologist gets the opportunity of an internship at the supplier enterprise itself.

To open a new workshop for the production of polyurethane foam on the basis of LLP "Polymer", it was decided to recruit 4 people: three workers and one technologist.

The need for personnel and labor costs are presented in table 10.

Table 10 - Need for main and auxiliary workers

The payroll fund for the main and auxiliary workers - 500,000 tenge. Social tax - 60,000 tenge.

In addition, it is planned to hire a sales manager for new products with a salary of 300,000 tenge. Consequently, the total labor costs of Polymer LLP for the production of polyurethane foam will be (table 11).

Table 11 - Total labor costs of Polymer LLP for the production of polyurethane foam, tenge

Calculation of costs for the production of polyurethane foam

The total one-time costs for acquiring and running a polyurethane foam production line are summarized in Table 12.

Table 12 - One-time costs for the purchase and launch of a line for the production of polyurethane foam, tenge

Naming of expenditures	Amount, tenge
Expenses preparatory period(one-time)
Pre-assembly preparation of the building and utilities
Cost of equipment
Equipment certification
Transportation, customs clearance
Commissioning and installation supervision
Training
Production program costs
Purchase of raw materials
Raw materials and components for commissioning
Period expenses (salary, utilities, communications)
Production program costs
Period expenses
Balance of working capital of the next month
THE TOTAL COST OF THE PROJECT

Calculate the capital investments related to the increase in the cost of fixed assets for the project (the amount required for depreciation):

Efficiency = Support. + Sob + Smon + Str = 269 + 1715.616 + 383.667 + 325.6 + 87.667 = 2 million 808 thousand 550 tenge = 18600 US dollars

where Efficiency - capital investments (thousand tenge);

Spodg - the cost of pre-assembly preparation of buildings and utilities (thousand tenge);

Sob - the cost of equipment (thousand tenge);

Smon - the cost of installation (thousand tenge);

Str - transportation costs (thousand tenge).

Current costs are calculated on the basis that as many blocks are produced per shift (8 hours) as are sold, i.e. 10 blocks of elastic block polyurethane foam (foam rubber).

We assume that there are 24 working days in a month. The monthly output is 240 blocks respectively.
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Economic activity of the enterprise is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests of the owners and the workforce of the enterprise. Economic activity includes the following stages:

scientific research and development work;
production;
auxiliary production;
maintenance of production and sales, marketing;
sales and after-sales support.

Analysis of the economic activity of the enterprise

Makes the FinEkAnalysis program.

Analysis economic activity enterprises this is a scientific way of understanding economic phenomena and processes, based on the division into component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies the scientific management of production, increases objectivity and efficiency.

Analysis of the economic activity of the enterprise consists of the following areas:

The financial analysis
- Analysis of solvency, liquidity and financial stability,
Management analysis

Evaluation of the place of the enterprise in the market of this product,
Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
Evaluation of the results of production and sales of products,
Making decisions on the range and quality of products,
Development of a strategy for managing production costs,
Determination of the pricing policy,

Indicators of economic activity of the enterprise

The analyst, according to the specified criteria, selects indicators, forms a system from them, and makes an analysis. The complexity of the analysis requires the use of systems, rather than individual indicators. The indicators of economic activity of the enterprise are divided into:

1. value and natural, - depending on the underlying meters. Cost indicators - the most common type of economic indicators. They generalize heterogeneous economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the balance of these items of labor.

natural indicators are primary, and cost - secondary, since the latter are calculated on the basis of the former. Economic phenomena such as production costs, distribution costs, profit (loss) and some other indicators are measured only in cost terms.

2. quantitative and qualitative, - depending on which side of phenomena, operations, processes is measured. For results that can be quantified, use quantitative indicators. The values of such indicators are expressed as some real number that has a physical or economic meaning. These include:

1. All financial indicators:

revenue,
net profit,
fixed and variable costs,
profitability,
turnover,
liquidity, etc.

2. Market indicators:

volume of sales,
market share,
size/growth of the customer base, etc.

3. Indicators characterizing the efficiency of business processes and activities for training and development of the enterprise:

labor productivity,
production cycle,
lead time,
staff turnover,
number of employees trained, etc.

Most of the characteristics and results of the work of the organization, departments and employees are not amenable to strict quantitative measurement. They are used to evaluate qualitative indicators. Qualitative indicators are measured with the help of expert assessments, by monitoring the process and results of work. These include, for example, indicators such as:

relative competitive position of the company,
customer satisfaction index,
staff satisfaction index,
command at work
the level of labor and performance discipline,
quality and timeliness of submission of documents,
compliance with standards and regulations,
execution of orders of the head and many others.

Qualitative indicators, as a rule, are leading, as they affect the final results of the organization's work and "warn" about possible deviations of quantitative indicators.

3. Volumetric and specific- depending on the application of individual indicators or their ratios. So, for example, the volume of output, sales volume, production cost, profit are volume indicators. They characterize the volume of this economic phenomenon. Volumetric indicators are primary, and specific indicators are secondary.

Specific indicators calculated on the basis of volume indicators. For example, the cost of production and its cost are volume indicators, and the ratio of the first indicator to the second, that is, the cost per ruble of marketable products, is a specific indicator.

Results of economic activity of the enterprise

Profit and income- the main indicators of the financial results of the production and economic activities of the enterprise.

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

Income characterizes the amount of funds that the company receives for the period, and minus taxes is used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for the period, for a share in the authorized property (dividends), material assistance, etc.

Profit- part of the proceeds remaining after reimbursement of production and marketing costs. In conditions market economy profit - source:

replenishment of the revenue part of the state and local budgets,
enterprise development, investment and innovation activities,
satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit and income is influenced by the volume of products, assortment, quality, cost, improvement of pricing and other factors. In turn, profit affects the profitability, solvency of the enterprise and others. The value of the gross profit of the enterprise consists of three parts:

profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
profits on the sale of tangible assets and other property (this is the difference between the sale price and the costs of acquiring and selling). Profit from the sale of fixed assets is the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
profit from non-sales operations, i.e. transactions not directly related to the main activity (income from securities, from equity participation in joint ventures, leasing property, excess of the amount of fines received over those paid, etc.).

Unlike profit, which shows the absolute effect of activity, profitability- a relative indicator of the efficiency of the enterprise. In general, it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).

Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the spent production resources. Product profitability and production profitability are often used. There are the following types of profitability:

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THE RUSSIAN FEDERATION

SAMARA INSTITUTE OF MANAGEMENT

Course work

on the topic:

"Economic foundations of the production activity of the enterprise"

in the discipline "Economics of organizations (enterprises)"

Completed:

3rd year student,

groups MO-110-05 s (C)

Alferov I.V.

Scientific adviser:

Candidate of Economics, Assoc. Merkushova N.I.

Samara - 2008

Initial data for the course work

Introduction

Description of the technological process

1. Authorized capital and property of the enterprise

Fixed assets

working capital

2. Production program of the enterprise

3. Enterprise personnel

Calculation of the need for personnel

Remuneration of staff

4. Financial results of the enterprise

Unit costing

Enterprise profit: types, distribution, use.

Conclusion

Bibliography

Initial data for the course work

Table 1

1. The amount of equipment and the complexity of processing parts and assembling 10 m 2 of aluminum structures

Process steps	Equipment Model	Section I		Section II
Process steps	Equipment Model	Number of equipment, pcs.	Labor intensity, n.-h	The price of a piece of equipment, thousand rubles.	Depreciation rate, %
1	A - computers (computer technology)	6	1,3	20	2,78%
2	B - radial saws	3	0,4	125	1,19%
3	C - copy machine (milling)	4	0,7	80	0,83%
4	D - pneumatic press	2	0,8	120	0,83%
5	E - electric drills	12	2,4	3	8,33%
6	F - glass cutting machine	1	1,2	180	1,04%
7	G - insulating glass assembly production line	1	1,2	600	0,83%

table 2

2. Normative indicators

Introduction

The economics of an enterprise is an independent economic discipline, the subject of which is the activity of an enterprise, the process of developing and making economic decisions.

The enterprise operates in a certain business area, which has an impact on all its activities.

The entrepreneurial sphere is characterized by the current economic and political situation, legal, socio-cultural, technological, geographical environment, economic situation, as well as the state of the institutional and information systems.

The enterprise in its activities deals not only with economic problems, as technological legal, social, psychological, psychological issues.

Successful implementation of entrepreneurial activity in modern conditions is possible only under conditions of a successful combination of at least three main points:

Knowledge of general economic theory;

Availability of specific economic knowledge and skills;

Ability to use quantitative methods for business calculations, analytical calculations, etc.

The purpose of this course work is to build a model of a break-even and profitable enterprise, to economically justify the existence of this enterprise, because everyone knows that the purpose of a commercial organization is to carry out its activities and receive the maximum possible profit from its activities.

Brief description of the enterprise:

The production organization "ALUKON" was founded in 2006 as a Limited Liability Company with the aim of making a profit by supplying the construction industry with such products as aluminum building structures.

In this course work, for simplicity of calculations, we use one type of product - aluminum structures for glazing (assembly) - a unit of production - 10 sq.m.

The enterprise plans to produce 10,000 sq.m. aluminum structures, i.e. 1000 units per year. Sale price of 1 unit of production = 11566.01. The cost of 1 unit of prod. - 6421.45 rubles.

Chapter 1. Authorized capital and property of the enterprise

PROPERTY - a set of things and material values that are primarily owned by a person or in the operational management of an enterprise or organization. PROPERTY also includes money and securities. The range of objects included in the PROPERTY depends on the form of ownership to which this PROPERTY belongs.

The totality of things and property rights to receive things or other property satisfaction from other persons (asset). Thus, by establishing the rules on the liability of enterprises for their obligations, the law determines its volume within the limits of the PROPERTY belonging to them (assigned to them), which, according to the law, may be levied.

A set of things, property rights and obligations that characterize the property status of their carrier (assets and liabilities). This understanding of PROPERTY is associated with universal succession (transfer to another person of an asset and a liability - rights and obligations) during the inheritance and termination of legal entities due to reorganization.

AUTHORIZED CAPITAL (fund) - a set of contributions (in monetary terms) to property when creating certain types commercial organizations(business companies and partnerships) to ensure its activities in the amount determined by the constituent documents or legislation. The peculiarities of the legal status of credit institutions established in the form of limited liability companies, the rights and obligations of their participants are also determined by the laws regulating the activities of credit institutions.

Art. 87 of the Civil Code of the Russian Federation.

Currently, the legal features of a limited liability company are established federal law dated February 8, 1998 No. 14-FZ "On Limited Liability Companies". This document specifically states:

The AUTHORIZED CAPITAL of a limited liability company must be at least half paid by its participants at the time of registration of the company. The remaining unpaid part of the authorized capital of the company is subject to payment by its participants during the first year of the company's activity. In case of violation of this obligation, the company must either declare a decrease in its authorized capital and register its decrease in the prescribed manner, or terminate its activities through liquidation.

The authorized capital of ALYUKON LLC was formed from the funds contributed by the two founders in equal shares in the amount of 6 million rubles, i.e. 3 million rubles each from each founder.

Property of ALUCON LLC:

1. Production building (hangar) - erected from metal structures and sandwich panels.

2. Computer technology, industrial and technological equipment.

3. Road transport.

4. Electric tool.

5. Production and household inventory.

6. Cash on account in the bank remaining after the acquisition of fixed assets and their use in circulation from the authorized capital.

Fixed assets

FIXED ASSETS, funds - fixed capital, long-term means of production, involved in production for many cycles, having long depreciation periods. Fixed assets (funds) include land, industrial buildings, structures, machinery, equipment, appliances, tools, that is, physical capital. The volume of fixed assets is calculated in monetary terms, in the form of their value. Because of this, fixed assets are sometimes characterized as cash invested in fixed assets of production.

AMORTIZATION (from lat. amortisatio - repayment) - the depreciation of fixed assets calculated in monetary terms in the process of their application, production use. Depreciation is at the same time a means, a method, a process of transferring the value of worn-out means of labor to the product produced with their help. The instrument for compensating for the depreciation of fixed assets is depreciation deductions in the form of money allocated for repairs or construction, or the manufacture of new fixed assets. The amount of depreciation is included in the production costs (cost) of products and thus goes into the price. The manufacturer is obliged to accumulate depreciation deductions, postponing them from the proceeds for the sold products. Accumulated depreciation deductions form a depreciation fund in the form of funds intended for reproduction, reconstruction of worn-out fixed assets. The amount of annual depreciation deductions of an enterprise, organization is determined as a share of the initial cost of objects representing fixed assets. The normative value of this share is called the depreciation rate.

Types of valuation of fixed assets:

A differentiated system is used in the management of fixed assets valuations, which is determined target setting measuring the cost of fixed capital: for internal production activities and evaluating results, for calculating depreciation and calculating taxes, for selling and leasing, collateral transactions, etc. The basic types of valuation of fixed assets are: initial, replacement and residual value.

3.1 Purpose, objectives and sources of analysis of the production activities of construction enterprises

Capital investments create conditions for continuous technical progress, growth in labor productivity, and an increase in the volume and quality of products (works, services). Capital construction can be carried out in two ways - economic and contract.

With the economic method, construction is carried out directly by the enterprise (organization). To do this, a construction and installation unit is created in the organizational structure of the developer, which, d, performs specific types of construction and installation work. The organization creates its own production base, acquires or leases construction machines and mechanisms, tools and inventory, provides the construction site with building materials, structures and parts, design estimates, workers and engineering personnel. Accounting for capital construction operations under the economic method is carried out in accordance with the Regulations on Accounting for Long-Term Investments. Accounting for construction and installation costs is reflected in sub-account 08.3 "Construction of fixed assets", which, in accordance with the Chart of Accounts, takes into account the costs of erecting buildings, structures, installation of equipment, the cost of equipment transferred for installation and other costs provided for by estimates.

The costs associated with construction must be economically justified and formalized with primary documents, such as: acts for the write-off of building materials, timesheets for the use of working time of construction workers and calculation wages, reports on the work of construction machines, waybills for the operation of cars, acts and bills for the used energy resources. All costs associated with the construction of the facility are entered in the Journal of accounting for work performed (f. No. KS-6a). It is conducted separately for each object, then on its basis the General log of work performed (form No. KS-6) is filled out. On the basis of: a log of work performed, an act of acceptance of work performed in the form No. KS-2 is drawn up monthly. The act is signed by the heads of the organization and the contractor - the head of the structural unit (department of capital construction).

Construction in progress are all objects that are in the process of construction. IN balance sheet under the item "Incomplete capital investments" are shown not executed by acts of acceptance and transfer of fixed assets and other documents (including documents confirming the state registration of real estate objects; costs for construction and installation works, purchase of buildings, equipment, etc. at actual costs for the developer (investor ).

Upon completion of construction, the organization determines the inventory value of the object in the amount of the actual costs of its construction. >\ Completed construction includes fixed assets accepted for operation, the acceptance of which is formalized in the prescribed manner (acts of acceptance of a completed facility according to the forms No. KS-1 1:. No. KS-14). Buildings and structures completed by construction are accepted for accounting as part of fixed assets (f. No. OS-1) upon receipt of a certificate of state registration of ownership.

According to Art. 146 of the Tax Code of the Russian Federation, the performance of construction and installation works by an economic method is subject to value added tax. The moment of determining the tax base when performing construction and installation work is the last day of the month of each tax "period. The tax base for VAT for construction and installation works includes only the amount of actual costs for performing construction and installation works on their own, without taking into account" "■ the cost of individual work performed by contractors Accrued VAT can be accepted deductible immediately, in the same tax period, provided that the object is intended for the use of taxable activities, and the cost of which is the main subject to be included in expenses (including through depreciation) when calculating income tax.

In the event that an organization has built an object that will later be used in activities not subject to VAT, then the tax amounts calculated from the cost of construction and installation works are not accepted for deduction and are subject to inclusion in original cost main tool.

Contractors and construction organizations are large enterprises in the construction industry. They are equipped modern technology, can provide high quality construction, faster construction time at the lowest cost. The object of accounting for the contract method of construction is a construction contract. Under the contract) of a construction contract, the contractor undertakes, within the time period established by the contract, to build a certain object on the instructions of the customer or to perform other construction works. The customer, in turn, undertakes to create the necessary conditions for the contractor to perform the work, accept their result and pay the stipulated price.

The construction contract covers such surveys as the supply of materials, the installation of technological equipment, the conditions and schedule for the delivery and payment of various stages of work, and the elimination of deficiencies. discovered after the delivery of the object, etc. A mandatory annex to the construction contract is the approved design and estimate documentation, which serves to determine the amount of various resources required for the implementation of construction work, and the basis for determining the contract price for construction work. The contractor may require a revision of the estimate only if, for reasons beyond his control The cost of the work exceeded the estimate by at least 10%.

The price of the building contract includes compensation for costs. the contractor and the remuneration due to him. The price of the work can be fixed or approximate.

The fixed price is determined by the contractual cost of the construction object. The approximate price consists of reimbursement of the actual cost of construction in the amount of accepted costs, estimated in current prices, and the profit of the contractor, agreed upon in the construction contract.

When accepting work from the contractor, the customer-developer signs the Certificate of acceptance of work performed (form No. KS-2) and the Certificate of cost of work performed and costs (form No. KS-3), on the basis of which the customer reflects the cost of the accepted stage of work in part of the construction in progress] "; construction. After all construction and finishing work is completed, the customer-developer accepts the constructed facility. At the same time, an Acceptance Certificate for the completed construction object (form No. KS-11) is drawn up. The income of the general contractor is equal to the proceeds received from the construction - including subcontractor work All proceeds are subject to VAT.

The main tasks of the analysis of the economic activity of the developer are:

The study of the security of the construction of design and estimate permissive and
as-built documentation for technological equipment and
building materials;

Evaluation of the degree of implementation of the plan for the commissioning of fixed assets:; production capacities in terms of quantitative indicators, cost. terms of commissioning and duration of construction;

Control over the implementation of the capital investment plan in terms of volume.
structure and purpose;

Assessment of the size and composition of construction in progress
- checking the implementation of the plan for financing capital investments and

efficient use of financial resources.

To analyze the economic activities of the developer, business plan data, statistical accounting data, and operational accounting data are involved. In addition, you use: "design and estimate documentation, title lists and other planning and regulatory documents. Title lists contain a list of all planned construction and reconstruction facilities, indicate construction completion dates, design capacity, estimated cost, volume of capital investments for the planned period, size fixed assets and production capacities planned for commissioning.

The analysis of the quantity and quality characteristics of the equipment received at the construction site and its movement is carried out according to the acceptance certificates drawn up by the commission for the acceptance of equipment, as well as the requirement for the release of equipment of the acceptance certificates for the installation of equipment. Delivery,) of objects into operation is drawn up by acceptance certificates drawn up by the selection committees.

2.2 Production program and factors affecting its implementation

The volume of construction of the contractor is determined by its production program. This program contains the composition of the objects planned for construction and commissioning in the planning period, the term, commissioning, volume of construction and installation work.

The main result of the production activity of a construction organization is the commissioning of production facilities and completed construction projects. Evaluation of the implementation of the commissioning plan for the goal is carried out according to f. No. C-1 "Information on the commissioning of buildings, structures and the implementation investment projects", f. A g uS-2 "Information on the commissioning of the most important facilities."

It is also necessary to check the implementation of the plan for commissioning capacities and the facility in terms of completion and commissioning. For this purpose, acts of delivery and acceptance of completed objects are used.

In order to assess compliance with the established deadlines for commissioning and the duration of construction, the actual commissioning date according to acceptance certificates and the actual duration must be compared with the relevant task plans, which should be based on approved norms for the duration of construction.

In the course of further analysis, the implementation of the plan of the construction organization in terms of the total volume of contract work is studied in detail. When analyzing the implementation of the production program, it is necessary to pay attention to the work performed by one's own strength and by organizations involved.

Data for "characteristics of the implementation of the production program are contained in business plans and forms No. P-1 "Basic information on the activities of the enterprise", No. P-2 "Information on investments" and in the appendix to this form "Information on investment activities".

A number of factors influence the performance of construction and installation works. Hour1s largely depends on the customer:

Compliance with deadlines and completeness of equipment supplies;

Timeliness of providing construction with design and estimate documentation, etc.

Other factors directly related to the activities of the construction organization itself:

Implementation of the technical development plan;

The use of material resources, means of labor.

In the process of analysis, an interconnected study of all the listed factors is necessary from the point of view of their influence on the implementation of the production program by the contractor and effective! „. the labor resources, material resources, construction machines and mechanisms available to this organization.

During the analysis, the security of the construction projects!, estimates and working drawings is checked. At the same time, it is established for which objects the construction and estimate documentation was drawn up and approved untimely or of poor quality, and how, in connection with this, the start of construction was delayed, or construction was suspended, and what impact this had on the implementation of the plan.

Such verification is carried out according to the explanatory note or directly on the spot, i.e. at the construction site. An important point fulfillment by the construction organization of plans, reducing the cost of construction and installation work, increasing profits and profitability is the full timely provision of their material resources with the necessary assortment and quality.

2.3 Features of the analysis of the use of resources by a construction enterprise

The analysis of the provision of a construction organization with material resources is carried out by comparing the planned material requirements, taking into account carry-over stocks, with data on their actual receipt.

At the same time, it turns out for which types of materials the receipt plan was not fulfilled and how this affected the implementation of the capital investment plan.

Providing construction with the main types of material resources is studied according to business plans and operational information from the supply department.

The volume of construction and installation work depends not only on the sufficiency of funds under the contracts, but also on the completeness of the timeliness and completeness of the implementation. Checking the fulfillment of the plan in terms of completeness and timing of deliveries is very important, since when fulfilling the plan for the total volume of deliveries, supplier enterprises violate their deadlines and specificity.

In this regard, when analyzing the material and technical supply, it is necessary to establish how evenly and completely the supply of materials was carried out during the entire reporting period, using the operational accounting data of the supply department.

The analysis of the use of building materials is carried out on the basis of the monthly reports of the foreman, which indicates the consumption of materials for the implementation of the scope of work according to the planned norms and consumption.

Comparison of the actual consumption of materials with the planned one allows you to establish for which materials and at which objects the overrun was allowed. The reasons for the overrun of materials are usually indicated in the report of the foreman. But their reports should be treated critically, because how were the conditions for storing materials, what is the accepted procedure for writing off materials at a construction site, whether measurements, weighing and counting materials are carried out, it is also important to establish whether there are any cases when all materials entering the facility are completely written off for production without formalizing their documents as they are spent.

Construction organizations have a large number of different. types of machines and mechanisms. Their use greatly facilitates the work of builders and makes it more productive. At present, the most labor-intensive work in construction (earth work, preparation of concrete, mortar, etc.) has been almost completely mechanized. Comprehensive mechanization of construction began to be more widely introduced, which involves the conduct of all work with the help of machines and mechanisms. The volume of work performed with the help of machines and mechanisms to a greater extent depends on the mechanical capacity of the construction organization, is determined by the ratio of the cost of construction machines and mechanisms to the annual volume of construction and installation work. The analysis also uses the indicator of mechanical labor, which is determined by the ratio of machines and mechanisms to the average number of workers employed in construction and installation works. Having determined the level of mechanization of construction, it is necessary to check whether the availability of construction machines and mechanisms corresponds to mechanization plans.

The need for construction machines and mechanisms is determined based on the scope of work, the performance of which must be mechanized: machines and mechanisms are indicated in the project "Organization of work", and the actual availability in f. No. 11 "Information on the presence and movement of the main forms and other non-financial assets" and in operational reporting. Comparing the need for machines and mechanisms according to the mechanization plan with their actual availability, it should be determined to what extent the construction organization is provided with the means of the organization, what is the additional need for them, and whether sufficient measures have been taken to replenish the necessary fleet of mechanisms.

It should also be established which mechanisms are superfluous, not necessary for this construction organization. Is there a possibility of their effective use or sale to other organizations and enterprises.

The level of mechanization of construction and installation works is directly dependent on the productivity of construction machines and mechanisms. The productivity of construction machines is characterized by output per unit of production capacity.

To assess the achieved level of productivity, new productivity is used, which is calculated for one year, depending on the operating conditions of the machines, the rational mode of operation and measures to improve the use of machines.

An analysis of the use of construction machines and mechanisms is necessary *., carried out by time of work and by sample per unit of power or per unit of time. In the process of analyzing the use of machines in time, they study for each type of machine and mechanisms for the use of calendar and planned time funds.

The calendar fund of time in the construction industry is the number of days (hours) during which machines and mechanisms were at the disposal of construction organizations. The value of the planned time-; usually determined as a percentage of the calendar fund of time.

4. Functional duties of the master (foreman)

1. General Provisions.

1.1. This job description defines the functional duties, rights and responsibilities of the Work Producer (foreman).

1.2. The foreman (foreman) is appointed to the position and dismissed in accordance with the procedure established by the current labor legislation by order of the director of the enterprise.

1.3. The foreman (foreman) reports directly to __.

1.4. The foreman (foreman) must know:

Organizational and administrative documents and regulatory materials of higher and other bodies relating to the production and economic activities of the site (facility);

Organization and technology of construction production;

Design and estimate documentation for facilities under construction;

Construction norms and rules, technical conditions for the production and acceptance of construction, installation and commissioning works;

Forms and methods of production and economic activity on the site: (object);

Norms and prices for the work performed;

Legislative and regulatory legal acts on wages;

The order of economic and financial relations of the contractor with customers and subcontractors;

The system of production and technological equipment and dispatching of a construction organization;

Scientific and technical achievements and experience in organizing construction production;

Fundamentals of economics, organization of production, labor and management;

labor law;

Internal labor regulations;

Rules and norms of labor protection.

1.5. Qualification requirements: higher professional (technical) education and work experience in construction in engineering positions for at least _ years or secondary vocational (technical) education and work experience in construction in engineering positions for at least years.

1.6. During the period of temporary absence of the Producer of Works (foreman), his duties are assigned to the foreman

2. Functional responsibilities. Foreman (foreman):

2.1. Manages the production and economic activities of the site.

2.2. Ensures the fulfillment of production tasks for putting the facility into operation on time and the implementation of construction, installation and commissioning works in accordance with all quantitative and qualitative indicators in compliance with work production projects. Organizes the production of construction and installation works in accordance with project documentation, building codes and regulations, specifications and other regulatory documents.

2.3. Ensures compliance with the technological sequence of construction and installation works on the site.

2.4. Carries out measures to increase the level of mechanization of work, the introduction of new technology, improve the organization of labor, reduce the cost of construction, installation and commissioning, economical use of materials.

2.5. Conducts work on the dissemination of advanced techniques and methods of work.

2.6. Provides obtaining technical documentation for the construction of facilities.

2.7. Draws up applications for construction machines, transport, mechanization, materials, structures, parts, tools, inventory and ensures their effective use.

2.8. Keeps records of work performed, draws up technical documentation.

2.9. Participates in the delivery to customers of completed construction projects, individual stages and work packages for commissioned facilities.

2.10. Prepares the scope of work for subcontracting (specialized) organizations and participates in the acceptance of their work.

2.11. Issues permits for the right to work in protected areas.

2.12. Sets production tasks for the masters in terms of the volume of construction, installation and commissioning works, controls their implementation.

2.13. Instructs workers directly at the workplace on safe methods of performing work.

2.14. Provides the use of technological equipment (scaffolding, scaffolding, protective devices, fastenings of the walls of pits and trenches, struts, conductors and other devices), construction machines, power plants, Vehicle and protective equipment for workers.

2.15. Monitors compliance with the norms of carrying weights, cleanliness and order at workplaces, in aisles and access roads, proper maintenance and operation of crane tracks, providing workplaces with safety signs.

2.16. Organizes on-site warehousing and protection of material assets.

2.17. Monitors the state of safety and takes measures to eliminate the identified shortcomings, violations of the rules of industrial sanitation, compliance with work instructions on labor protection. Ensures that employees comply with the production and labor discipline, makes proposals on the imposition of disciplinary sanctions on violators.

2.18. Helping innovators.

2.19. Organizes work to improve the skills of workers and conducts educational work in the team.

The foreman (foreman) has the right to:

3.1. To give instructions to subordinate employees and services, assignments for the range of issues that are part of his functional duties.

3.2. Control the work, fulfillment of planned targets, timely execution of individual orders and tasks of subordinate services.

Request and receive necessary materials and documents related to the activities of the Producer of Works (Foreman), subordinate services and subdivisions.

3.4. Enter into relationships with departments of third-party institutions and organizations to resolve operational issues of production activities that are within the competence of the Work Foreman (foreman).

3.5. Represent the interests of the enterprise in third-party organizations on issues related to the production activities of the enterprise.

4. Responsibility.

The foreman (foreman) is responsible for:

4.1. Results and efficiency of production activity of the enterprise.

4.2. Failure to ensure the fulfillment of their functional duties, as well as the work of the enterprise's subordinate services on issues of production activities.

4.3. Inaccurate information about the status of execution of work plans of subordinate services.

4.4. Failure to comply with orders, orders and instructions from the administration of the enterprise.

4.5. Failure to take measures to suppress the identified violations of safety regulations, fire and other rules that pose a threat to the activities of the enterprise, its employees.

4.6. Failure to ensure compliance with labor and performance discipline by employees of subordinate services and personnel subordinate to the Producer of Works (foreman).

5. Working conditions.

5.1. The mode of operation of the Producer of Works (foreman) is determined in accordance with the Internal Labor Regulations established at the enterprise.

5.2. In connection with the production need, the Work Foreman (foreman) may go on business trips (including local ones).

5.3. To resolve operational issues to ensure production activities, the Foreman of Works (foreman) may be allocated official vehicles.

6. Scale of activity.

6.1. The foreman (foreman) to ensure his active!-: is granted the right to sign organizational and administrative documents on issues that are part of his functional duties.

5. Occupational health and safety

1. General requirements for labor protection.

This instruction establishes the requirements of the fire department
safety in the construction industry.

1.2. Personal responsibility for providing fire safety in organizations, they are carried by their leaders or persons replacing them.

1.3. Responsibility for the implementation of fire safety rules in structural units, production, storage, amenity premises and departments is borne by their heads or persons replacing them.

1.4. Specialists, workers and employees bear personal
responsibility for the implementation of fire safety regulations in part,
relating to their professional activities, which should be reflected
in their job descriptions, labor protection instructions,
functional responsibilities.

1.5. When renting buildings, structures, premises and installations
responsibility for ensuring fire safety is established by
in accordance with the lease agreement.

1.6. Responsibility for fire safety of individual
territories, construction sites, buildings, structures, service
premises, technological and engineering equipment determines
the head of the organization, enterprise by his order (instruction).
2. Responsibilities of the heads of structural divisions to ensure
fire safety measures.

2.1. To organize in the subordinate unit the study and implementation of fire safety rules by specialists, employees -l workers.

2.2. Create a voluntary fire brigade (VFP) and ensure its work in accordance with the current regulation on a voluntary fire brigade.

2.3. By order to appoint persons responsible for the fire department
safety of sites, workshops, storage and amenity premises,
departments, workshops and adjacent territories.

Signs indicating the names of officials are hung out (applied) in a conspicuous place, in addition, on the outside of the doors there should be signs of the category for explosion and fire and fire hazard and the class of the zone according to the PUE.

2.4. Determine the procedure for inspecting the fire condition
premises before closing.

2.5. Install in administrative, production,
auxiliary and amenity premises strict fire regime
and constantly monitor its observance by all employees.

2.6. Check the organization at least once a quarter
fire condition in the subdivision, availability and serviceability
fire extinguishing equipment.

Conclude an agreement with a specialized organization
new Maintenance and repair of fire fighting installations
automation (alarm).

2.8. Ensure timely implementation of fire fighting
measures specified in the instructions of the State Fire Supervision and other
Government agencies supervision and control.

3. Duties of officials responsible for fire fighting
security. -

3.1. Know the fire hazard of production, as well as stored
materials, semi-finished products and finished products and prevent violations
rules for their storage.

3.2. Perform in assigned areas, workshops, premises and
the adjacent territory of the requirements of the fire regime.

3.3. Ensure correct and normal operation
:technological equipment and immediately take measures to
elimination of deficiencies that could lead to fire or ignition.

3.4. Control compliance with fire safety requirements for electric and gas welding (especially temporary), installation and other works by the personnel of the unit and contractors.

3.5. Ensure that fire safety briefings and training in the fire-technical minimum with subordinate employees at the workplace are carried out within the established time limits.

3.6. Monitor the timely cleaning of workplaces, premises, assigned territories. Inspect premises before closing after work is completed.

3.7. Ensure proper content and constant readiness to the use of available primary fire extinguishing equipment.

3.8. Monitor the serviceability of alarms, telephone communications,
; heating and ventilation systems, electrical installations, track maintenance
evacuation, driveways, fire fighting equipment and take action
< устранению обнаруженных недостатков.

3.9. In the event of a fire, take immediate action to call-/
turning team, notify the management of the organization and organized;.,
fire extinguishing, evacuation of people and property.

4. The main duties of specialists, employees and workers in
: Compliance with fire safety measures.

4.1. All specialists, workers and employees must pass,
training (briefing) according to the rules and instructions for fire
security.

4.2. Each employee is obliged to clearly know and strictly comply with the requirements of the rules and instructions for fire safety, not to allow actions that can lead to fire or ignition.

4.3. All employees must know the rules and procedures for the use of primary fire extinguishing equipment and safety measures when using them.

All employees should be familiar with the means and systems for notification of
fire, the order of calling the regular fire brigade and the order of their
actions in the event of a fire and extinguishing.

Before starting work:

4.5. Inspect the workplace, remove all unnecessary that may interfere with work, make sure that fire extinguishing equipment is available and in good condition.

4.6. When preparing to work with power tools, electrical appliances and equipment, make sure that the integrity of the insulation of connected electrical appliances, cables, cords, connecting plugs and sockets is in good condition (if necessary, check the integrity of personal protective equipment to see if the check deadlines have expired).

4.7. Report all noticed shortcomings to the head (section,
shop, department), foreman or foreman. You can start work
only after elimination of all shortcomings.

During work:

4.8. Strictly comply with the requirements of the job description and
instructions on labor protection by profession and for certain types of work,
safety requirements for operational and maintenance documentation
manufacturer, requirements of technological documentation.

4.9. Do not allow the use of fire equipment and equipment
not for its intended purpose.

4.10. Oiled rags and cleaning materials, and
combustible industrial waste is necessary as it accumulates
put away in metal boxes with tight-fitting lids and
delete at the end of the shift industrial premises in
designated places.

4.11. Do not obstruct aisles, driveways and approaches to facilities
fire extinguishing, places of switching on and off electrical equipment.

In emergency situations:

4.12. In the event of a fire, steps must be taken to
ensuring the safety and evacuation of people and property.

4.13. Immediately report this to the traffic police and the fire brigade with
indicating the exact location of the fire and the presence of people in the room.

4.14. Before the arrival of the fire brigade, start extinguishing the fire
available funds.

During a fire, it is necessary to refrain from opening windows, doors and breaking window panes (the influx of fresh air contributes to the rapid spread of fire);

4.15. Upon arrival of the fire brigade, inform
everything to the elder necessary information about the source of the fire, about the presence in
premises of people and the measures taken to eliminate it.

Upon completion of work:

4.16 Turn off equipment, mechanisms, machines.

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SCIENTIFIC ASPECT No. 1 - 2013 - Samara: Publishing house of Aspect LLC, 2012. - 228p. Signed for publication on 10.04.2013. Xerox paper. The print is operational. Format 120x168 1/8. Volume 22.5 p.l.

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The concept of production activity and its main elements

Lapina Daria Alekseevna- student of the Volgograd State technical university. (VolgGTU, Volgograd)

Annotation: This article discusses the elements of production. Their importance in improving the efficiency and quality of products. Planning, management, organization, regulation and their functions, which have a direct impact on the products manufactured, are considered.

Keywords: Elements of production, planning, management (management functions), organization (organization functions), rationing (rationing functions).

Introduction

The main characteristic of any business entity operating in a market economy is the implementation of its production activities. At the same time, production activities are carried out in various forms, in different sectors of the economy. individuals and legal entities. This is an activity for the production of not only material goods, but also intangible ones (in education, health care, culture, science, etc.), including the provision of various services in all areas, as defined in the All-Russian Classifier of Economic Activities, Products and Services (OKDP), approved by the Decree of the State Standard of Russia dated August 6, 1993 No. 17.

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 turn resources into finished products, including the production and processing of various types of raw materials, construction, and the provision of various types of services.

The purpose of the production activity of the enterprise is the release of a product, its sale and profit.

The production activity of the organization consists of production processes, which consist of business operations: supply and procurement, direct production, financial and marketing and organizational activities. To implement the entire set of production processes and carry out production activities, an enterprise forms a production system consisting of a set of interrelated and interdependent components, which usually means 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.

The composition of production elements is determined by technological schemes.

Each element of the considered production system acts in production as an independent system consisting of simpler components. Systems differ in their goals, have specific characteristics and factors, and obey the objective laws of the economy.

The production activity management system is a set of interrelated functions and structural elements that ensure the implementation of the enterprise production tasks and goals.

Management of production activities, first of all, is carried out through a set of functions. They are diverse and can relate to various objects, activities, tasks, etc.

Management functions characterize the division, specialization of labor in the field of management and determine the main stages of the implementation of the impact on people's relations in the production process, coordination, motivation, accounting, control, analysis and regulation.

The function of the organization is related to the management system, characterizing its inherent properties, structure, composition, relationship and the process of interaction of these elements. In addition, this function is related to the organization of system management and the organization of work on the implementation of each management function. With regard to the production unit 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.

Management organization is a set of techniques and methods for 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, the organization of management ensures the creation of the most favorable conditions for achieving the set goals in a specified period of time at the minimum cost of production resources.

The rationing function should be viewed as a process of developing scientifically based calculated values that establish a quantitative and qualitative assessment of the various elements used in the production and management process. This function has an impact on the behavior of the object, disciplines the development and implementation of production tasks with clear and strict norms, ensures a uniform and rhythmic course of production, its high efficiency. Calculated according to this function, calendar and planning standards (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.

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 implementing its goals. It provides for the definition of specific tasks for each unit for various planning periods and the development of production programs.

Conclusion

Management, planning, organization all these stages have a direct impact on the level of activation of the management and management apparatus. The high quality of the developed programs, especially with the help of computers and economic and mathematical methods, their strict coordination in all departments of the enterprise and workshops, consistency with the available material, financial and labor resources enables the most efficient production management.

Bibliography:

1. Abryutina M.S., Grachev A.V. Analysis of the financial and economic activities of the enterprise.
2. Astakhov V.P. Analysis of the financial stability of the company and procedures related to bankruptcy. – M.: Os-89, 2000.