In order to increase the efficiency of the use of fixed assets, YunaTrade LLC proposes to introduce measures to improve the organization of labor, which will make it possible to reduce equipment downtime, increase labor productivity and return on capital assets.
In UnaTrade LLC, funds for wages are allocated from the wage bill and the FMP. In 2015, compared to 2014, the amount of these funds increased by 255.76 thousand rubles, and 95% of this increase was caused by an increase in payroll. An analysis of the wage fund showed that due to the growth in the number of employees, the wage bill for the enterprise increased by 264.68 thousand rubles. Moreover, the growth of the average salary in the category of specialists (52.4% of the total overspending) had the greatest impact on the increase in the wage bill. For the category of workers, the 33.6% increase in the wage bill was offset by savings as a result of a decrease in the average wage.
An analysis of the wage bill by its items revealed that 52% of the total overspending was caused by an increase in payment at tariff rates (salaries) and 42% - by an increase in the amount of bonus paid.
FMP at the enterprise as such is not formed. Funds from the profits, by order of the director, are directed to a one-time bonus and material assistance.
For two years (2014 - 2015), YunaTrade LLC could receive 55.74 thousand rubles. savings on one of the payroll items - piecework wages for workers. In conditions of limited investment, the proposed methods of wage management can become a reliable source of the formation of the enterprise's own funds to expand production and solve the social problems of the team (table 3.3).
Table 3.3 Calculation of the economic effect from the introduction of a new piecework wage
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Index |
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1. Percentage of completion of the task for the year by the brigade |
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2. Actual annual piecework salary, thousand rubles. |
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3. Actual production rate for the year, thousand m2. |
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4. tariff rate for the performance of the standardized task for the year, thousand rubles. (p.2: p.1: 100) |
966/112/100=862,5 |
971/114/100=851,75 |
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5. production rate in physical terms according to the assignment for the year, thousand m2 (p. 3: p. 1: 100) |
261,3/112/100=233,3 |
235,5/114/100=206,6 |
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6. piecework salary according to the proposed system for the year, thousand rubles. (according to form 2) |
862,5*(1+0,09)=940,14 |
851,75*(1+0,09)=941,12 |
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7. annual economic effect (increase in profit thousand rubles) (p. 2. - p. 6) |
966-940,14=25,86 |
971-941,12=29,88 |
A socio-economic study conducted at the UnaTrade enterprise revealed a number of shortcomings in the construction of a bonus system, which is confirmed by the results of a survey of employees. In this connection, I propose to make significant adjustments to the bonus system.
First, a differentiated approach to bonuses for various categories of personnel is required. This means that the conditions and indicators of bonuses should reflect the final results of work, the performance of which can be directly affected by certain categories of personnel working at the enterprise. In this case, those working in the enterprise will be able to feel a closer connection between the results of their work and the amount of remuneration. Just this, as the survey showed, is not observed in YunaTrade LLC.
Workers are offered the following.
The transition to a new version of piecework wages (which I mentioned in the previous paragraph) requires a revision of the bonus indicator - the fulfillment and overfulfillment of the normalized monthly task, since the new version of piecework wages already contains a mechanism to stimulate production. Otherwise, the use of this indicator would be a duplication.
Given that in the cost structure of a construction company, the costs of materials and fuel occupy a significant role after labor costs, it is recommended to introduce an indicator of material (fuel) savings as a bonus condition.
To determine the size and scale of bonuses, we proceed from the following.
The amount of funds allocated for bonuses under the proposed system should not exceed the size of the existing bonus fund. In this connection, for the fulfillment of the plan (task), the amount of the bonus is set according to the old existing scale - 25% of the salary, and the maximum amount of the bonus also remains unchanged - 40% of the salary.
To establish the premium for each percentage above the plan, it is proposed to carry out an analysis (collect data). Object: development of one brigade. Then the average value based on the results of this analysis is taken as a plan (task), and the maximum value will correspond to 40% of the premium. Next, you need to determine the premium for each percentage above the plan: divide the difference between the maximum and minimum premiums (40% and 25%) by the difference between the maximum specific gravity of expensive and commercial wood (according to the analysis) and its average value (also according to the analysis). ). That is, it is determined how many percent of the premium falls on an increase per unit of the share of the type of work performed.
Let us calculate the economic effect of the introduction of this system, which is expressed in the growth of profits.
Pk \u003d Tssr1 * (a * B2 / P1) (4)
where Pk - profit growth due to an increase in the proportion of the type of work performed,%;
Tssr1 - planned selling price of 1 m2, rub.;
a - growth of the average selling price, %;
B2 - production volume, m2;
For the calculation, we will use the cost of work performed in 2015 - 139.8 rubles, the volume of production in 2014 - 240.6 thousand m2, the volume of profit in 2015 - 15343.9 thousand rubles, we plan an increase in the average selling price at the level 3% then
Pk \u003d 139.8 * 3 * 240.6 / 15343.9 \u003d 6.6%.
Saving materials (fuel, etc.) is an important reserve for reducing the cost of production. Saving materials will affect the overall results of the enterprise, will increase the profit of the enterprise. Profit growth in this case can be calculated using formula (5):
Pm \u003d M / P1 * a (5)
where Rm - profit growth of the enterprise, obtained as a result of material savings,%;
M - annual consumption of materials according to the norms that were in force in the reporting year, rubles;
a - the percentage of reduction in the consumption rates of materials, which is expected to be achieved in the planning year;
P1 - the amount of profit in the reporting year, rub.
The reporting data of YunaTrade LLC do not allow to determine the exact amount of the annual consumption of materials, we will set “a” at the level of 10%. Then the value of Pm will be: *10 = 3.6%.
As a result of material savings, profit growth will amount to 5.5 thousand rubles.
Improving the use of profits for wages.
The fund of material incentives, formed at the expense of the profit of the enterprise, allows, first of all, to qualitatively change the direction of material incentives. This applies to both engineers and workers. To create a FMP, it is necessary to solve the following questions:
1. Education FMP;
2. Distribution of FMP by directions of use;
4. Determining the size and scale of bonuses.
The size of the FMP created at the enterprise depends mainly on the results of the enterprise.
This dependence is the basis for creating an effective material interest of the team in increasing the efficiency of production. In the practice of enterprises, FMP is formed on the basis of fund-forming standards. At the same time, two methods for the formation of FMP are distinguished:
1. For the rate of production growth;
2. From the mass of profits.
In the first case, two fund-forming standards are taken into account - one is the growth of profit (sales of products), the other is for the level of profitability:
Mo \u003d F * (KP + Kr * R), (6)
where Mo is a material incentive fund, formed subject to the fulfillment of the profit and profitability plan;
Ф - salary fund of all personnel;
KP - the standard for the formation of FMP for each percentage of profit growth;
Kr - the standard for the formation of FMP for each percentage increase in the level of profitability;
R - profitability.
In the second case, one fund-forming standard is established - for the level of profit:
Mo \u003d Pr * Km, (7)
where P is the profit of the enterprise;
Km - the standard for the formation of FMP from the mass of profit.
It must be emphasized that an unreasonable size of the FMP can lead to a non-optimal combination of the economic interests of the enterprise (for example, to a decrease in investment activity). It is proposed to set the standards for fund-forming indicators in such a way that the maximum size of the FMP is at the level of 10% of the wage fund. Now this ratio is 5.4%.
The development of provisions on bonuses for employees from the FMP is preceded by the distribution of the FMP by areas and categories of employees.
This allows creating the interest of employees of all categories in achieving the highest performance in all indicators. It is proposed to spend the FMP in the following areas:
1. One-time incentive for employees who distinguished themselves in the performance of particularly important production tasks;
2. Remuneration based on the results of work for the year;
3. Current bonuses;
Table 3.4 Current bonuses
After the FMP is defined and divided into directions, it must be divided into two parts within each direction: into the bonus fund for workers and the bonus fund for engineers and employees. At the same time, one must be guided by the provision requiring that the average size of the award of engineers (as a percentage of official salaries) should be approximately equal to the average size of bonuses for workers. The distribution of funds of the FMP by categories of workers allows for monitoring and analysis of the average salary for each category and observing certain ratios in the rate of its growth.
The funds provided for bonuses for the performance of production tasks may be distributed in accordance with the circle of employees involved in the performance of these tasks.
Funds for the provision of one-time assistance should be distributed between categories of employees based on their number. This will put both low-paid and high-paid groups of workers in the same position.
Annual performance bonuses are a progressive form of financial incentives. The main factors in determining the size of the bonus for the overall and annual results of work are recommended to be:
The personal contribution of the employee to the fulfillment of production tasks and the study of technical and economic indicators;
Experience of continuous work at the enterprise;
Labor discipline.
The personal contribution of employees to the overall results of the economic activity of the enterprise is largely characterized by the level of wages. In this connection, one-time remuneration based on the results of work for the year is recommended to be set in proportion to wages. At the same time, it is necessary to take into account the length of service as one of the factors determining the qualifications of the employee, his interest in the overall results of the enterprise.
The development of a regulation on remuneration based on the results of the year should begin with an analysis of the structure of employees by groups of experience and wage funds for each group and category of employees. Next, the following questions need to be addressed:
1. How much bonus to pay for the results of the annual work?
2. From what length of service to establish bonuses at the end of the year?
To answer the second question, it is required to study the distribution of workers by length of service. If there are a significant number of employees with a work experience of less than 2 years, then bonuses can begin with a work experience of 1-1.5 years.
This provision is applicable to UnaTrade LLC, where employees at the enterprise are distributed by length of service as follows: up to 1 year - 9%, from 1 to 2 years - 45%, from 2 to 3 years - 32%, from 4 years - 14% .
The average bonus amount at the end of the year needs to be differentiated by length of service. To do this, it is necessary to take the size of the bonus for workers with a work experience of 1-2 years per unit, and set a certain ratio of the size of the bonus between this group of workers and all other groups. For example, we can accept the following differentiation of the size of the bonus depending on the length of service:
From 1 to 2 years - 1; from 2 to 3 years - 1.6; from 4 and more years -2.5.
The economic effect - profit growth - from the introduction of this system of material incentives can only be calculated approximately. To determine it, we proceed from the assumption that if this system had been introduced in 2015, then the amount of profit would not have dropped from 24,136.7 thousand rubles. up to 15343.9 thousand rubles, and amounted to 20,000 thousand rubles, given that the FMP could have been maximum 30% of the payroll or 1204.5 thousand rubles, then a possible increase in profit amounted to 18795.5 thousand . rub. (20000 - 1204.5).
Also, as one of the options, a complete transition to the brigade form of labor organization is proposed.
As an example, let's analyze the technological process of laying bricks. We present the main technical and economic indicators in the form of table 3.5.
Table 3.5 Main technical and economic indicators
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The name of indicators |
Meaning of indicators |
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Annual production volume - in kind, pcs.; - in value terms, thousand rubles. |
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Labor intensity of manufacturing a unit of production, min / piece. |
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Number of employees, pers. |
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The cost of a unit of production, thousand rubles. |
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Profit remaining at the disposal of the enterprise, thousand rubles. |
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Profitability, % |
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Labor productivity, thousand rubles /person |
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Average annual cost of fixed assets |
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Return on assets, thousand rubles /thous. rub. funds |
From table 3.5 we can see that in 2015 labor productivity is below the planned size by 186.1 thousand rubles. /person
Let's analyze the individual form of labor organization that exists in the NGO "YunaTrade".
The data is taken from a photograph of a working day.
Turner (010): Crab = 28/480 = 0.06.
Turner (020): Crab = 22/480 = 0.05.
Grinder: Crab = 43/480 = 0.09.
Equipment downtime ratio due to technological reasons.
Turner (010): Kobor - 45/480 = 0.09.
Turner (020): Kobor = 33/480 = 0.07.
Grinder: Kobor = 70/480 = 0.15.
The coefficient of the functional division of labor.
Turner (010): Kf \u003d (403 + 15) / (480-10) \u003d 0.89.
Turner (020): Kf \u003d (431 + 10) / (480-3) \u003d 0.92.
Grinder: Kf \u003d (372 + 15) / (480-35) \u003d 0.87.
Turner (010): Xresp = 4/4=1.0.
Turner (020): KS0 () TV = 3/4 = 0.75.
Grinder: Ksootv \u003d 4/4 \u003d 1.0.
Monotonicity coefficient.
Turner (010): K" \u003d 438/480 \u003d 0.91.
Turner (020): Km = 461/480 = 0.96.
Grinder: Km = 407/480 = 0.85.
We will conduct a study of the proposed brigade form of labor organization and compare it with the analysis of the existing form of labor organization. The comparison includes the following steps:
study of the degree of division and cooperation of labor;
study of the degree of flexibility of the labor process. The data is taken from a photograph of a working day.
Downtime ratio for workers due to technological reasons.
Turner (010): Crab = 20/480 = 0.04.
Turner (020): Crab = 19/480 = 0.04.
Grinder: Crab = 39/480 = 0.08.
Equipment downtime ratio due to technological reasons. Turner (010): Kob (, P \u003d 40/480 \u003d 0.08.
Turner (020): Kobor = 28/480 = 0.06.
Grinder: Kobor = 55/480 = 0.11.
The coefficient of the functional division of labor. Turner (010):
Kf \u003d (406 + 19) / (480-8) \u003d 0.90. Turner (020): Kf - (433+9) / (480-2) = 0.92. Grinder: Kf \u003d (379 + 13) / (480-27) \u003d 0.87.
The coefficient of conformity of the qualifications of workers with the complexity of the work being carried out.
Turner (010): Xresp = 4/4= 1.0. Turner (020): KSOres = 3/4 = 0.75.
Grinder: KResp = 4/4 = 1.0.
Monotonicity coefficient.
Turner (010): Km = 445/480 = 0.93.
Turner (020): Km = 462/480 = 0.96.
Grinder: Km = 412/480 = 0.86.
Calculate the effectiveness of the implementation of the event.
Growth in labor productivity:
0.49 - 0.45 \u003d 0.04 children / min., i.e. by 8.9%.
The results of the calculations are summarized in table 3.6
Table 3.6 Comparative characteristics of the forms of labor organization
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Index |
The value of the indicator at |
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individual form of organization |
brigade form of organization |
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The duration of the production cycle, min. |
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Labor productivity, children / min |
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Downtime ratio for reasons related to the structure of technological processes |
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Downtime ratio of workers due to reasons related to the structure of technological processes |
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Coefficient of functional division of labor |
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The coefficient of conformity of the qualifications of workers to the complexity of the work performed |
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Specialization coefficient |
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Monotonicity factor |
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Average time for reconfiguring equipment for a random sequence of processing technologically different groups of parts, min. |
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The degree of continuity of ongoing processes (number of downtime) |
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Average amount of production waste, % |
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Volumes of work in progress,% |
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Priority form of labor organization |
In value terms, the increase in labor productivity:
912.3 x 1.089 \u003d 993.49 thousand rubles. /person
Output:
993.49 x 24 = 23,843.76 thousand rubles.
Return on assets: FD = 23,843.76 / 40,516.3 - 0.588 thousand rubles.
The economic effect is expressed in an increase in capital productivity by:
0.588 - 0.43 \u003d 0.158 thousand rubles.
DVP \u003d PRV * CV
where PRV - loss of working time, hour;
ChVpl - planned average hourly output, rub.
DVP \u003d (51725.1 + 85176) * 17.1 \u003d 2341008.8 thousand rubles.
2. Growth of labor motivation due to the most efficient wage system and subsequent growth in labor productivity
The revision and growth of motivation will reduce staff turnover, the losses from which amount to 6372 thousand rubles.
The cost of such an event, including payment for the services of a consulting firm, will amount to 10,536 thousand rubles.
The total savings from increasing labor productivity by 7% will amount to 4482482.0 * 0.07 = 313773.7 thousand rubles.
The calculation of the economic effect of the proposed activities is carried out in order to determine the feasibility of financing a particular project, the essence of which is to make a profit.
Types of economic effect
Assumes the investment of capital in order to generate additional profit to achieve In the second case, the economic effect cannot be calculated, since the social effect does not imply a profit.
The economic effect can be positive and negative. To achieve a positive effect, it is enough to make a profit. In other words, the amount of the investor's income must be higher than the amount of the investment. This effect is called profit. The second way to get a positive effect is not through investments that increase the volume of income, but through savings in production costs. The most profitable way to get a positive effect is to increase revenues and reduce production costs.
A negative positive effect is achieved when the costs of the proposed activity exceed the income. In this case, the economic effect will be called a loss.
Methodology for calculating the economic effect
The classic formula for calculating the economic effect is as follows:
Eph \u003d D - W * K, where
Ef - economic effect;
D - income or savings from events;
C - the cost of events;
K - normative coefficient.
Regulatory coefficient
In addition to the concept of "economic effect" there is another term that is used to determine the feasibility of investing. This is economic efficiency. It also requires a standard coefficient. It shows the minimum acceptable efficiency of the investment project, which must be achieved for the state and society.
The normative coefficient is a constant. Its meaning varies depending on the industry in which it is used. The value of this index ranges from 0.1 to 0.33. The highest value of the parameter is in the chemical industry, and the lowest is in the transport industry. In the industrial sector, the standard coefficient is 0.16; in the sphere of trade - 0.25.
Feasibility of calculating the economic effect of the proposed measures
The economic effect can be calculated for any period of time. It depends on how long the events are. The calculation of the annual economic effect is carried out in cases where activities requiring investments are carried out or can be carried out during the year. An example is the payment of bonuses to employees for increasing sales volumes by months. Thus, there is no better way to understand the expediency of bonuses than to calculate the economic effect for the year. The formula for calculating the economic effect of the proposed measures in this case will look like this:
Er \u003d (D1 - D0) * Z * K, where
- Er - annual effect;
- D1 - income after the events;
- D2 - income before events;
- Z - costs;
- K - normative coefficient.
Example
In order to more clearly understand how the expediency of an investment project is determined, it is necessary to consider an example of calculating the economic effect.
The company is engaged in the manufacture and sale of furniture. The management decided to give bonuses to employees if they can improve the quality of products. As a result of the measures taken to improve the quality of the goods, the company was able to earn 100 thousand dollars, which is 15 thousand more than before the implementation of the measures. 8 thousand dollars were invested, and the standard coefficient is 0.25. Accordingly, the economic effect is calculated as follows:
Eph \u003d 15 - 0.25 * 8 \u003d 13.
Long term investment
In cases where the investment will be carried out over a long period of time, the economic effect indicator will not be able to reflect the feasibility of financing. Opportunity costs must always be taken into account. They appear when an investor makes one or another choice in the presence of another alternative. In this situation, the opportunity cost is considered to be the lost profit that the entrepreneur could have earned if he had chosen another option for investing his funds.
There is always at least one alternative investment option, and it must be taken into account in order to get a more complete picture when calculating the economic effect of the proposed activities. This alternative is a bank deposit. In this case, it is necessary to take into account the percentage of the deposit and discount income and expenses.
In this situation, the net value will act as an economic effect. However, if the calculation percentage was not taken into account when calculating the classical economic effect, and a positive effect was achieved when revenues exceeded costs, then in the case of a net present value, even its negative value can indicate that the costs are greater than the costs.
The thing is that not always a negative value of the net present value means the excess of expenses over income. If a calculation percentage is included in the calculation, for example, 5%, then a positive value means that the return on investment is more than 5%. If the NPV is 0, then the investment is profitable by exactly 5%.
To understand how profitable the proposed activities are when it is less than zero, it is necessary to calculate the internal percentage. A positive value indicates the profitability of the project, and a negative value indicates its unprofitability. If the internal interest is 2 at a calculation rate of 5%, then the investment paid off by 2 percent, but with an alternative use of these funds, they could return 3% more. Thus, in contrast to the economic efficiency ratio, it is a more suitable solution for calculating the financing of measures to improve the enterprise, designed for the long term.
Methodology for calculating economic efficiency
The main indicators of economic efficiency of the introduction of new technology.
The main indicators of the effectiveness of the introduction of new technology include the following:
1) annual economic effect from the introduction of new technology;
2) the efficiency of one-time costs for the creation of new technology;
3) the payback period of one-time costs for the creation of new technology.
These indicators can be both expected, allowing to judge the economic efficiency of the new equipment planned for use, and actual, evaluating the effectiveness of existing equipment.
The concept and methods for determining the annual economic effect from the introduction of new technology.
The economic effect can be defined as the difference between the reduced costs before and after the introduction of new technology.
For example, if an automated system is implemented instead of a manual system for working with equipment, then the difference in the reduced costs is determined accordingly between the automated and manual systems. In this case, the cost of the basic option includes only the current costs of the basic technology:
Labor costs of employees working on new equipment;
Current material costs (energy costs, equipment maintenance);
Depreciation of fixed assets used by new equipment.
If new equipment is introduced instead of the old one, then the difference in the reduced costs is determined between the costs of the new and old equipment.
The costs of introducing new technology include:
Current material costs;
One-time costs for the creation of new technology.
If a new technique is being introduced at a newly created enterprise, then it is possible to compare the projected costs at this enterprise (organization) with the options for standard costs at similar enterprises (organizations) or with the cost options of possible firms involved in the introduction of technology (firms - performers) 5 .
The total costs of introducing a new technology are determined by the index of reduced costs, which is calculated by the formula:
Zp \u003d C + EnK, where
Zp - reduced costs;
C - current costs;
En is the normative coefficient of economic efficiency of one-time costs;
K - one-time costs (capital investments).
Current (operational) costs are repeated in production cycles, they are carried out synchronously with production activities and constitute the cost of products or services. Operating costs are calculated as a sum per year.
One-time costs include:
a) non-capital costs
b) capital costs
The normative coefficient of efficiency of one-time costs is considered as the normative profit that should be received from the introduction of technology. The size of the standard coefficient of efficiency of one-time costs is closely related to their payback period.
Costs are the sum of current and one-time costs reduced to a single size using the standard coefficient of economic efficiency.
To determine the economic effect of the introduction of new technology, it is necessary to compare the reduced costs of the base and proposed options. For this purpose, the annual economic effect indicator is used, which can be represented by the following calculation methods:
the base variant is zero, and the implemented variant is indicated by one.
In general, the formula can be expressed as follows:
E \u003d Eg - En * K, where
E - annual economic effect (annual economic profit);
Eg - annual savings (profit) caused by the introduction of technology;
K - one-time costs associated with the purchase of equipment;
E is the rate of return (normative profit) (normative efficiency ratio).
The annual economic effect is an absolute indicator of efficiency. The system is considered efficient if E > 0.
Comparison of the value of the annual economic effect for various options makes it possible to choose the most effective option for the introduction of technology with the smallest amount of annual reduced costs or with the largest annual economic effect.
The concept of efficiency and methods for determining the effectiveness of one-time costs.
The performance indicator is a relative value that compares results with costs.
Definition of effectiveness:
k - the cost of modernizing equipment.
The one-time cost effectiveness is calculated as the ratio of the difference between the current costs of the base and proposed options to the sum of the one-time costs of the proposed option.
In the conditions of a modern market economy, each area of business has its own value of the rate of return (efficiency ratio), the size of which is set in excess of the bank rate and therefore is not a constant value 6 .
Payback period of one-time costs.
Of great importance is the determination of the time during which all one-time costs associated with the introduction of new technology will fully pay off. The payback period is the reciprocal of the efficiency ratio.
Payback period determination:
.
Calculation of economic efficiency digital
printing machine
Here is a calculation of the economic efficiency of investments in a digital printing complex, which was acquired by the State Unitary Enterprise PPP Nauka Printing House of the ARC RAS. The complex includes a Xerox DocuTech-6155 digital printing machine complete with a scanning and layout station, as well as a Zechini finishing line, including folding, a mini-binder and a cutting machine.
This equipment was purchased by the printing house at its own expense. As a result of the financial analysis of the company's balance sheet, it turned out that the acquisition of expensive equipment led to a deterioration in the financial structure and a lack of funds. Under these conditions, the management of the printing house sold part of the equipment under a leaseback scheme. This made it possible to actually keep the production equipment at the enterprise and obtain significant funds at its disposal. However, it is clear that the funds received are borrowed capital, for the use of which the printing house will have to pay the leasing company in the future.
To assess the effectiveness of the acquisition of Digital Printing House under a leasing scheme, a model of an investment project was built, which is valid for the life of the equipment specified in the financial lease (leasing) agreement. The idea of building the model was to calculate the net present value for separate time intervals during the investment project implementation period. Some of the approaches developed to evaluate the effectiveness of investments from the implementation of the CTcP system were used in the calculations.
It was advisable to take the time interval in the calculations equal to a calendar month, since, firstly, leasing payments and income tax payments are made monthly, and secondly, this choice is explained by the short duration of the investment project (4 years) and the necessary accuracy of determining the term payback.
For each month, the proceeds from the sale of products for the project were calculated by multiplying the average monthly number of produced accounting units of products by the average price of the accounting unit. In this case, it was convenient to take an A3 sheet, sealed on one side, the so-called "click" as an accounting unit. This is convenient, firstly, because the DocuTech-6155 digital press is equipped with a counter that determines the number of printed clicks; secondly, the main part of the production is single-fold folded and stitched sheets of A3 format; thirdly, the contract with Xerox provides certain payments for each click printed on this equipment.
The cost of production was calculated as follows. Monthly expenses for wages and UST of workers servicing the machine were summed up; payments to Xerox for printed clicks; monthly service by the service department of the equipment supplier, including refueling the machine with consumables and current repairs. Then the amount received was adjusted taking into account the average percentage of general production and general business expenses for the printing house, and when calculating this percentage, payments under the leasing agreement were deducted from the sum of general production and general business expenses to eliminate double counting. The final cost was calculated by adding the payments under the finance lease agreement to the result.
Net present profit for each month is calculated by discounting the net profit at the start of the investment project, i.e. the difference between sales income and the cost of printing works, reduced by the amount of income tax.
The net present value of a capital project is equal to the sum of the net present benefits over the lifetime of the equipment. At the same time, we note that when using a leaseback scheme to replenish the finances of an enterprise, depreciation deductions for operated equipment and property tax payments fall on the leasing company, and therefore are included in the amount of leasing payments.
An analysis of investments in the equipment complex “Digital Printing House” of the State Unitary Enterprise PPP “Nauka”, financed under the leaseback scheme, showed that the project is effective. Net present income amounted to 2857 thousand rubles; yield index 1.397; payback period 24 months.
Calculations were made based on the actual download and cost per click, however, in addition to these data, it is necessary to have an idea of how the economic efficiency of an investment project will change depending on various factors, primarily download and cost per click. Such information is needed so that the printing house has information about its capabilities and can use them with the greatest benefit.
Therefore, using the Microsoft Excel program, a table was constructed for calculating the reduced profits for the life of the equipment. This made it possible to model the investment project in terms of its economic efficiency, depending on the most significant factors, such as equipment loading and the price of finished products in this market sector.
In order to identify ways to increase the return on investment, dependences of the value of net present value on the price of printing works performed on a digital printing press were built. On fig. Figure 1 shows two such dependencies at equipment load of 60% and 80%, allowing you to assess the level of current return on investment in "digital printing" depending on the average market prices in this market segment.
Rice. 1. Net present value of investment at current and one-third more utilization
In particular, when the equipment is used by 60%, the point of zero profitability corresponds to an average price of 0.83 rubles. per accounting unit. With an increase in equipment load by a third, the critical price decreases to the level of 0.67 rubles. in one click. If the average market price is one ruble, then with an increase in utilization from 60 to 80%, the net present income from capital investments will increase not by 20 or 30%, but by more than 2.5 times.
For the purposes of planning activities to attract orders, a graph of the dependence of the net present investment income on the number of A3 format sheets per month was built (Fig. 2). The two sharp declines in the profitability of the project, shown in this figure, are due to the need to switch at a given level of workload to another shift of personnel work. This schedule allows the printer to determine the minimum number of orders to attract to maintain the profitability of the project at a given level. For example, it can be seen from it that, under the accepted conditions, it is unacceptable to reduce output below 750 thousand sheets. A3 format per month; to receive net present value for the project in the amount of 5 million rubles. it is necessary to issue monthly at least 1 million sheets.-ott. A3 format.
Rice. 2. Net present income depending on the number of sheets.-ott. A3 format per month
Very useful information for managing an investment project is data on the dependence of the payback period of equipment on the load. For the considered capital project, they are shown in fig. 3, from which it can be seen that the payback of the project increases sharply with an increase in equipment load during two-shift operation, i.e., each new completed order significantly increases the efficiency of the entire project. So, with an increase in the useful time of equipment from 60 to 80% per shift with two-shift operation (i.e., from 120 to 160% of the time of one shift), the payback period will be almost halved, from 40 to 21 months.
Rice. 3. Equipment payback period
Production capacity utilization in the printing industry is subject to significant seasonal fluctuations. At a low level of utilization, it is important to know what price will provide the minimum acceptable payback period. To determine the cost of a click depending on the load of the equipment, diagrams were constructed for the payback periods corresponding to the service life of the equipment, i.e. the life of the project and the duration of the leasing agreement (Fig. 4). It can be seen from the diagram that it is advisable to set the minimum price for an accounting unit of production depending on the actual load in the corridor between the two lines of extreme payback options for the project. For example, when loading a digital printing machine 120% of the time of one shift (which means working in two shifts with a load of 60% for each shift), the minimum price should not be less than 85 93 kopecks. per sheet.-ott. A3 format.
Rice. 4. The minimum average price of an accounting unit of production with payback during the life of the equipment and the term of the leasing agreement
The calculation showed that for SUE PPP "Printing House" Nauka "the optimal scheme for financing large investment projects for the purchase of equipment was leasing. To sum up, it is necessary to remind once again that digital presses pay off only at a high level of utilization. Before purchasing expensive technological equipment, it is necessary to calculate various options for financing the transaction, such as raising own funds, a loan, or using a leasing scheme 7 .
List of used literature
Boikov V.P. Economics of the printing company: 2nd ed., revised. and additional Publishing house "PETERSBURG INSTITUTE OF PRINTING", 2004
Margolin A. Calculation of the economic efficiency of the implementation of the CTcP UV-Setter system.//Polygraphy. 2003. No. 3. S. 19─21.
Popova T.K., Kusmartseva N.V. Guidelines for calculating economic efficiency. M.: 2007
Problems of the economy and progressive technologies in the textile, light and printing industries: Sat. tr. graduate students and doctoral students. - St. Petersburg.
Issue. 5: Days of Science 2003. - 2003.- p.65.
Stepanova G.N. Strategy for the development of printing enterprises: (conceptual and methodological aspects) /G. N. Stepanova; Ministry of Education Ros. Federation, Moscow. state un-t printing. - M.: MGUP, 2004.- p.22.
Trofimova L. Economic indicators used to assess the effectiveness of the enterprise. //Auditor. – 2005 - No. 9
http://www.citybusines.ru/biznes-plan/izdatelskijj-biznes-i-poligrafija/favicon.ico
1 http://www.citybusines.ru/biznes-plan/izdatelskijj-biznes-i-poligrafija/favicon.ico
2 Boykov V.P. Economics of the printing company: 2nd ed., revised. and additional Publishing house "PETERSBURG INSTITUTE OF PRINTING", 2004
3 Stepanova G.N. Strategy for the development of printing enterprises: (conceptual and methodological aspects) /G. N. Stepanova; Ministry of Education Ros. Federation, Moscow. state un-t printing. - M.: MGUP, 2004.- p.22.
4 Problems of the economy and progressive technologies in the textile, light and printing industries: Sat. tr. graduate students and doctoral students. - St. Petersburg.
Issue. 5: Days of Science 2003. - 2003.- p.65.
5 Popova T.K., Kusmartseva N.V. Guidelines for calculating economic efficiency. M.: 2007
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One of the main indicators of the machine is its performance, which is determined from the passport data of the catalogs (see Appendix) or calculated using the formulas:
for a continuous machine, changeable capacity:
QCM= Q H∙ t EF, (8.21)
for a batch machine, changeable capacity:
QCM= Q H∙ t H∙ n C, (8.22)
where Q H- machine productivity per hour, kg/h;
t EF, t H - the duration of work per shift and the duration of the cycle, h;
n C - number of cycles
t EF \u003d T SM - t PZR, (8.23)
where T SM - shift duration, h;
t PZR– duration of preparatory and final works and maintenance, h.
Annual productivity of machines:
Q G=QCM ∙m, (8.24)
where m- the number of work shifts per year.
The correctness of the selected system of machines can only be determined on the basis of the calculation of the technological map.
The purpose of compiling a technological map is to determine the efficiency and feasibility of the installed equipment in comparison with specific indicators before the reconstruction of the enterprise, based on specific indicators of the unit cost of production, labor, energy and materials, repair and maintenance costs.
According to the compared data, a conclusion is made about the need to use the selected equipment. In addition, the process of calculating the technological map can be performed using a computer, this will allow you to make several of its options and choose the most effective one for implementation.
The economic effect of the introduction of new equipment is found as follows:
E G=[(From 1+E N∙K 1)–(From 2+E 1∙K 2)]∙Etc, (8.25)
where From 1, From 2- unit cost of production before and after the introduction of new equipment;
E N- normative coefficient of efficiency of capital expenditures;
K 1 , K 2 - specific capital investments before and after the introduction of new equipment;
Etc- annual output or annual volume of work in natural units after the introduction of new equipment.
Including capital investments in the cost of operating funds, the annual economic effect is determined by the formula:
E G=(From 1– C 2)–E H∙K E∙Etc, (8.26)
where K E- additional capital investments related to the unit of annual output after the introduction of new technology.
When the price of a unit of production changes due to quality improvement, the difference in the price of products sold is added to the sum of the annual economic effect:
E R=(C 2–C 1)∙Etc, (8.27)
where C 1, C 2- wholesale price before and after the introduction of new equipment, rub.
If several equipment options are compared, then the following formulas are used, according to which they are selected according to the minimum amount of costs:
K i+TOK∙C i→min; C i+E Hi∙K i→min, (8.28)
where K i– capital investments according to the i-th option;
C i- the cost of production per year according to the i-th option.
Operational costs per unit of output are made up of the following components: wage fund for workers servicing machines and contributions to the social insurance fund, fuel and electricity costs, labor protection and safety costs; expenses for current repairs; depreciation charges for buildings and equipment, which are determined by the formulas 16.3 ... 16.7.
Specific investment (rub/t, rub/piece)
where C F1 is the cost of production assets before and after the introduction of new equipment, rubles;
P R1, P R2 - annual output before and after the introduction of equipment, t (pieces, m 3; etc.).
Notional annual savings:
E Y \u003d (C 1 - C 2) ∙ Pr, (8.30)
Payback period of capital investments (years):
, (16.31)
The coefficient of efficiency of capital investments:
, (8.32)
The introduction of new equipment is economically feasible if the following conditions are met:
OK≤ About K1 or E< E 1, (8.33)
where E 1 , O K1 - the values of the parameters before the implementation of measures.
The annual economic effect will be higher if the equipment being replaced is used for other purposes or sold.
The level of mechanization of production ( MP, %) is found by the formula:
, (8.34)
where P M- the number of products manufactured using machines and mechanisms, t (m 3, pcs);
P OB- the total number of products, t (m 3, pcs).
The level of labor mechanization ( At MT, %) is determined by the formula:
, (8.35)
where H M,CH OB- the number of workers engaged in mechanized labor, and the total number of service personnel.
The profitability of the use of funds (capital investments) is determined from the equation:
, (8.36)
where Etc- profit;
ETC=C OB–FROM
where C ABOUT- the cost of all marketable products, rub;
FROM- the cost of all products, rub;
FOS, FOB - the amount of new and working capital, rub.
Profitability of production ( P P,%) is calculated by the formula:
, (8.37)
where M– material costs, rub;
3 – costs and wages, rub.
The results of calculations of the economic efficiency of the enterprise are summarized in a table and analyzed.
A simplified calculation of the economic efficiency of processing and selling finished products can be given in tables 8.2 and 8.3
Table 8.2. - Calculation of the cost of production
| Name | quantity, kg, m 2, piece, unit. | Cost per unit, rub. | Total, rub. |
| Expenses | Raw material cost | ||
| Beef | |||
| Pork | |||
| Salt | |||
| Nitrite | |||
| Sugar | |||
| Spices | |||
| shell | |||
| Leg-split | |||
| … | |||
| fuel, electricity | |||
| for workers' wages | |||
| for current repairs and depreciation of equipment | |||
| for rent of premises (TR and repair) | |||
| … | |||
| Total costs | X | X |
Table 8.3. – Calculation of the economic efficiency of finished products
ADDITIONAL LITERATURE
| 1. Arkhangelskaya N.M. Course and diploma design of meat industry enterprises: Uchebn. allowance for university students. M.: Agropromizdat, 1986. -200 p. |
| 2. Boravsky V.A. Encyclopedia of meat processing in farms and small businesses / V.A. Boravsky. - M.: SOLON-Press, 2002.--576 p. |
| 3. Bredikhin S.A. Technological equipment for meat processing plants /S.A. Bredikhin, O.V. Bredikhina, Yu.V. Kosmodemyansky, L.L. Nikiforov. - 2nd ed., Spanish. – M.: Kolos, 2000. – 392 p. |
| 4. Buyanov A.S., Rein L.M., Slepchenko Sh.I., Churilin I.N. Diploma design of meat industry enterprises. M.: Food industry, 1979. -248 p. |
| 5. Generalov N.F., Kolyubyakina L.A., Kozlov Yu.G., Stepanenko A.I. Equipment for primary processing of livestock. M.: Food industry, 1977.–59 p. |
| 6. Generalov N.F., Kolyubyakina L.A., Stepapenko A.I. Equipment for the processing of offal, intestines and skins for the production of dry animal feed and fats. Moscow: Food industry. 1979. - 148 p. |
| 7. Georgievskiy O.V. Uniform requirements for the execution of construction drawings. Reference manual. - M .: Publishing house "Architecture - S", 2004. - 144 p. |
| 8. GOST 16131 - 86 Raw smoked sausages. |
| 9. GOST 16290 - 86 Boiled-smoked sausages. |
| 10. GOST 16351 - 86 Semi-smoked sausages. |
| 11. GOST 181157 - 88 Slaughter products. Terms and Definitions. |
| 12. GOST 23670 - 86 Boiled sausages, frankfurters, sausages. |
| 13. GOST R 51740 - 2001 General requirements for the development and execution of technical specifications for food products. |
| 14. GOST R 52196 - 2003 Boiled sausages, frankfurters, sausages, meat loaves. |
| 15. Gritsay E.B., Gritsay H.P. Slaughter of livestock and butchering of carcasses. 3rd ed. M.: Light and food industry, 1983. - 264 p. |
| 16. Dragilev A.I. Drozdov V.S. Technological equipment of enterprises of the processing industries of the agro-industrial complex. – M.: Kolos, 2001. – 352 p. |
| 17. Ivanov K.A., Smirnov G.A. Loading and unloading operations at meat processing plants: a Handbook. 2nd ed. revised and additional M.: Agromizdat, 1990.– 191 p. |
| 18. Ivashov V.I. Technological equipment of the meat industry. – M.: Kolos, 2001. -552 p. |
| 19. Kavetsky G.D., Vasiliev B.V. Processes and apparatuses of food technology. - 2nd ed., revised. and additional – M.: Kolos, 2004. – 496 p. |
| 20. Food preservation by cold (thermophysical fundamentals)./Rogov I.A., Kutsakova V.E., Filippov V.I., Frolov S.V. - M.: KolosS, 2002. - 184 p. |
| 21. Lunin O.G., Veltishchev V.N., Berezovsky Yu.M. et al. Course and diploma design of technological equipment for food production. M.: Agropromizdat, 1990. - 269 p. |
| 22. Machinery and apparatus for food production. In 2 books. Book. 1. Textbook. Manual for universities /S.T. Antipov, I.T. Kretov, A.N. Ostrikov, and others; ed. Acad. RAAS V.A. Panfilov. - M .: Higher. school, 2001. - 703 p. |
| 23. Machinery and equipment for the processing industries of the agro-industrial complex, manufactured in the regions of Russia: Ural, West and East Siberian, Far Eastern economic regions: Catalog V.3 Part 1 / V.M. Bautin and others - M .: Federal State Scientific Institution "Rosinformagrotech", 1999. - 121 p. |
| 24. Machinery and equipment for processing agricultural products manufactured in the regions of Russia: Catalog (addition) / V.M. Bautin, V.S. Buklagin, I.G. Golubev and others; ed. V.M. Bautin. - M.: FGNU "Rosinformagrotech", 2002. - 187 p. |
| 25. Machinery and equipment for workshops and small-scale enterprises for the processing of agricultural raw materials: Catalogue. Part 1. M.: Informagrotekh, 1992.– 287 p. |
| 26. Machinery and equipment for shops and enterprises of small capacity for the processing of agricultural raw materials. Catalogue, part I, 1995.– 257p. |
| 27. Machinery and equipment, devices and means of automation for the processing industries of the agro-industrial complex: Catalogue. T. 1, Ch. 1. M.: Meat industry, 1990. - 213 p. |
| 28. Mezenova O.Ya. , Kim I.N., Bredikhin S.A. Production of smoked food products. – M.: Kolos, 2001. – 208 p. |
| 29. Mitin V.V. Course and diploma design of equipment for meat and dairy industry enterprises. M.: Kolos, 1992. - 272 p. |
| 30. Meat. Specifications and methods of analysis. M.: Standards Publishing House, 2001. - 96 p. |
| 31. Peleev AI Technological equipment of meat industry enterprises. M.: Food industry, 1971. - 519 p. |
| 32. Plaksin Yu.M., Malakhov N.N., Larin V.A. Processes and devices of food production. - 2nd ed., revised. and additional - M.: KolosS, 2005. - 760 p. |
| 33. Examples and tasks for the refrigeration technology of food products (part 2, part 3) / V.E. Kuntsakova, N.A. Uvarova, S.V. Murashev, A.L. Ishevsky. - M .: Kolos, 2003. - 240 p. |
| 34. Design of enterprises of the meat industry with the basics of CAD / L.V. Antipova, N.M. Ilyina, G.P. Kazyulin and others - M.: KolosS, 2003. - 320 |
| 35. Rogov I.A. General technology of meat and meat products / I.A. Rogov, A.G. Zabashta, G.P. Zazulin. – M.: Kolos, 2000. – 368 p. |
| 36. Stringer M., Denis K. Chilled and frozen products: Per. from English / under scientific ed. ON THE. Uvarova. - St. Petersburg: Profession, 2004. - 551 p. |
| 37. Technology of semi-finished products from poultry meat / Gushchin V.V., Kulishev B.V., Makoveev I.I., Mitrofanov N.S. – M.: Kolos, 2002. – 200 p. |
| 38. Chizhikova T.V. Machines for grinding meat and meat products. M.: Light food industry, 1982. - 302 p. |
Introduction
Diploma design is the final and most difficult stage in the process of education and training of future engineers.
The guidelines contain the materials necessary for the economic justification of graduation projects of students of technological specialties.
The organizational and economic part of the graduation project should be organically connected with its main part. For the technical and economic feasibility of the decisions taken in the graduation project, an economic analysis, evaluation and justification of technical solutions is necessary.
In the process of designing new technological processes, equipment, tooling and new technology, various design and technological solutions can be adopted. Each of these solutions may require different costs for their implementation, provide different efficiency in the field of production and operation. At the same time, it should be taken into account that the organizational and production conditions (production volume, the degree of technological equipment of production, the level of unification of products, the maintenance and repair system, etc.) will also affect the amount of costs and efficiency.
The main goal of the technical and economic analysis is to determine the economic efficiency of the selected technical (design, technological) solutions under specific organizational and production conditions. The main indicator of economic efficiency is the expected value of the economic effect. In addition to calculating the economic effect, it is also advisable to calculate private technical and economic indicators (reducing the need for space, reducing the share of manual labor, the expected reduction in the number of employees, improving working conditions, etc.).
Calculations of the economic effect are preceded by calculations of indicators that directly determine its magnitude. These are pre-production project costs, capital investments, prime cost, current operating costs, etc.
These guidelines will assist graduate students in solving the following problems:
determination of pre-production project costs;
substantiation of the economic advantages of the project in comparison with analogues;
estimation of costs for the implementation of a technological process option, etc.
Successful work in the implementation of the graduation project requires a clear organization of the undergraduate student's pre-diploma practice.
After choosing a topic and receiving an assignment for a graduation project, a graduate student must apply to the department of "Production Management" and receive an individual task from a consultant on the organizational and economic part of the project. The assignment is drawn up in the prescribed form given in Appendix 1.
During the undergraduate practice, the following work order is recommended:
familiarization with the questions posed in the task and literary sources, the formation of a list of references;
conducting observations over the course of the production process in order to identify elements of novelty and rationality in it, as well as existing shortcomings in the economy and organization of production;
collection of the necessary initial data at the base enterprise (prices for materials and components, tariff rates, depreciation rates, cost of an analogue product, etc.) on the basis of studying the regulatory and technical documentation of the enterprise: regulations, instructions, standards, regulations, tariffs, etc. etc.;
generalization of the collected materials, their analysis and development of specific recommendations on the effectiveness of solving this issue.
The student, having received the task from the consultant, draws up an individual work plan, focusing on the deadlines for submitting the project for defense.
The consultant on the organizational and economic part conducts the necessary consultations for the student in the process of completing the graduation project in accordance with the schedule approved by the head of the department. The student is required to attend these consultations.
Before submitting the graduation project to the supervisor, the student must put his signature on the title page and get the signature of the consultant for the organizational and economic part, as well as have the appropriate signatures on the graphic material.
2. Definition of key economic indicators
2.1. Calculation of the economic effect
Consider the features of calculating the economic effect. For each of the compared options for manufacturing a product, costs, results and economic benefits are determined. The best option is the one with the largest economic effect, or, provided that the effect is equal, the cost of achieving it is minimal.
The economic effect is calculated by the formula:
The valuation of the results for the accounting year is made according to the formula:
, (2)
The valuation of costs for the billing period is made according to the formula:
The project costs include capital investments, as well as the costs of research and development, design and technological preparation of production, development of production, technological equipment, tools, instruments and other pre-production costs.
The methodology for determining the comparative efficiency of capital investments is based on a comparison of the reduced costs by options. The economically viable option is the one that provides the minimum of the reduced costs:
At the same time, the annual economic effect from the implementation of the best option is determined by the formula:
The estimated efficiency ratio of capital investments and the estimated payback period of capital investments is determined by the formulas:
;
. (7)
Normative payback period of capital investments:
. (8)
Capital investments are considered effective if the following conditions are met:
;
. (9)
2.1.1. Calculation of project costs
Project costs include:
the estimated cost of research and development work, including the cost of manufacturing and testing prototypes (R & D);
costs for technological preparation of production, including costs for the development of technological processes, for the design and manufacture of technological equipment (K TECHN);
the cost of acquiring the equipment missing under the project, including the cost of transportation, installation and installation (K PR);
the cost of modifying existing equipment (K MOD);
costs for redevelopment and expansion of production areas associated with the implementation of the project (K PL).
To determine R & D and K TECHN, a cost estimate is compiled. The estimate includes the following items:
Materials (main and auxiliary).
Completing products, semi-finished products.
Special expenses (for the purchase of special equipment for scientific, experimental work, technological equipment, instruments and instruments).
The basic salary of developers (researchers, engineers, designers, technologists, technicians, etc.).
Additional salary or bonus (20 - 30%).
Unified social tax (26% of the basic and additional salary).
Depreciation deductions for used equipment, computer equipment.
Process electricity costs.
Expenses for rent, works and services of third parties.
Travel expenses.
Overheads.
1. Calculation of material costs
This article includes the costs of all materials (main and auxiliary) used in the process of R & D, technological preparation of production (for the manufacture of mock-ups, product samples, testing, etc.). Table 1 is compiled to calculate the cost of materials.
Costs (in rubles) for materials, taking into account the waste sold:
, (10)
Table 1
|
Name and brand of material |
unit of measurement |
Number of units |
Wholesale price per unit, rub. |
The cost of materials, rub. |
Costs, rub. |
|||
|
A. Main materials | ||||||||
|
B. Auxiliary materials | ||||||||
|
Total: W M | ||||||||
2. Calculation of costs for components and semi-finished products (ZK) is carried out according to table 2.
table 2
3. Calculation of costs for special equipment
This item includes the costs of acquiring or manufacturing special equipment that is used only for the development of this R & D. If the specified equipment is also used for other studies, then its price is included in this article in part in the form of depreciation deductions for the time of use (t RAB).
The cost of special equipment is determined by the formula:
, (11)
The statement of costs for special equipment is compiled in the form of table 3.
Table 3
4. Calculation of the cost of the basic wages of developers (participants of R&D, R&D)
a) The cost of the basic salary of each of the R&D participants is determined by the formula:
, (12)
The ratio ABOUT MES / D R.MES characterizes the average daily salary of a participant in R&D, R&D.
The statement of calculation of the basic salary is compiled in the form of table 4.
Table 4
|
Research participants |
Monthly salary, rub. |
Working time, hour. |
Average day salary O MON /D R.MON |
The cost of the basic salary, rub. |
||
|
Supervisor | ||||||
|
Programmer | ||||||
|
Constructor | ||||||
|
Technologist, etc. | ||||||
Deductions for the unified social tax are:
b) Calculation of the basic salary of production workers performing certain types of work.
The wages of workers are calculated on the basis of the tariff system:
The sheet for calculating the basic salary of production workers is summarized in table 5.
Table 5
The basic salary is:
5. Calculation of the cost of additional salary
Additional salary is determined by the formula:
For production workers K DOP = 0.14.
6. Calculation of the unified social tax
The amount of deductions for the unified social tax is 35.6% of the sum of the basic and additional salaries:
7. Calculation of equipment depreciation costs
The calculation of these costs is carried out according to the formula:
, (19)
The statement for calculating the cost of depreciation of equipment is summarized in table 6.
Table 6
8. Calculation of electricity costs
The calculation of electricity costs is carried out according to the formula:
, (20)
The calculation of electricity costs is summarized in table 7.
Table 7
9. Calculation of costs for works and services of third parties
This article includes the costs associated with the performance of work on this R & D by third parties, payment for works and services of pilot production, special tests, etc. The calculation of these costs is carried out according to special estimates.
10. Calculation of travel expenses
This item includes all travel expenses associated with the implementation of this development. Typically, the cost of business trips Z KOM is 8 - 10% of the amount of the basic salary of research and production personnel.
11. Calculation of overhead costs
This article includes the costs associated with the management and maintenance of all R&D conducted in this organization (for example, the costs of maintaining buildings and structures, salaries of administrative and managerial personnel, lighting, labor protection: overalls, food; fines, penalties and forfeits in connection in violation of economic agreements, etc.).
Table 8
|
Cost elements |
Costs, rub. | ||
|
Materials (main and auxiliary) | |||
|
Components, semi-finished products | |||
|
Special expenses | |||
|
Basic salary | |||
|
Additional salary | |||
|
Unified social tax | |||
|
Depreciation deductions | |||
|
Process electricity | |||
|
Works and services of third parties | |||
|
Travel expenses | |||
|
Overheads | |||
The amount of overhead costs is calculated as a percentage of the sum of the basic and additional salaries of research and production personnel. This percentage is different for each enterprise. Its value can be found in the accounting department of the enterprise.
The results of calculations for all items of the cost estimate are presented in table 8.
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