4 main types of human activity. Main activities. Types of human labor activity
"Economy engineering production» is a basic discipline in the training of engineers of mechanical engineering specialties. Machine-building production is the process of manufacturing, creating, releasing products, goods and services by a machine-building enterprise by converting initial resources; raw materials, materials, semi-finished products, energy, information while using labor in the finished product of production.
The economic features of machine-building production are characteristic of machine-building enterprises of any organizational and legal forms: state, using the state form of ownership; private, based on individual private property; municipal, owned by municipal authorities; mixed, where the ownership of labor is individual, the means of production - collective, land - state; collective (people's), where ownership of the main means of production is collective and the share of property ownership of an individual member of the collective is not established; collectively-private (joint-stock), where the property belongs to all shareholders, and the share of each shareholder is determined by a block of shares owned by him as a private owner, etc.
Machine-building production produces tools of labor, i.e., the active part of fixed production assets for all industries National economy, personal consumption items, defense products. Engineering production takes leading place in development scientific and technological progress, increasing labor productivity, the efficiency of the functioning of all sectors of the national economy, since it produces all the main means of labor for industry, Agriculture, construction, transport, communications, energy, extractive industries, etc., and also provides infrastructure, i.e. science, education, health care, culture, law enforcement, defense, etc. These tools allow you to increase the level of mechanization and automation , electrification and chemicalization, computerization, robotization, informatization of production, which ultimately lead to saving living labor, increasing labor productivity and production efficiency.
For machine-building production, the following main features are characteristic:
Mechanical engineering products are the basis for the reproduction of fixed production assets (OPF) in all sectors of the national economic complex, since these products, due to their specificity, turn into the main production assets producing products from other industries. Products are extremely diverse (tens of thousands of items and hundreds of thousands of standard sizes), manufacturing precision, and many details.
Production processes in mechanical engineering are characterized by multi-stage, complexity and variety of processing methods used: plastic deformation, cutting, chemical, thermal, laser processing, etc. Production processes for manufacturing machines are discontinuous and are divided into several stages: procurement, processing, assembly; and also divided into labor processes performed with human participation, and natural - performed without human participation (cooling, drying); the main ones aimed at the direct manufacture of products in accordance with the production plan; auxiliary, aimed at ensuring the normal course of the main processes; and maintenance, ensuring the uninterrupted performance of the main and auxiliary processes (quality control, transportation, warehousing),
Technological processes are characterized by high complexity, multi-operation, variety of ways and methods of implementation production processes different physical nature, which requires different equipment, equipment and tools, means of mechanization and automation. Technological processes are distinguished by rather high labor intensity and duration of the production cycle for the manufacture of parts, assemblies and machines. The duration of the production cycle depends on the organization material flows in time, i.e., on the order of movement of objects of labor in the course of their processing, which can be represented by a sequential, parallel and parallel-sequential type of movement, each of which has its own advantages, disadvantages and area of rational application.
Machine-building production refers to material-intensive and energy-intensive industries, where all known materials and energy carriers are used. The largest share in the consumption of materials is occupied by metal: ferrous, non-ferrous, alloys in the form of castings, forgings,
sheet, long products, etc. Among the energy carriers, the largest share is occupied by electric current, although natural fuels are also used - coal, gas, fuel oil and other energy carriers.
5. Personnel of machine-building production are distinguished by a high level of professional training - from a worker to a manager, which is due to the use of complex equipment, the design and development of high-tech products, in which technical, technological, informational, organizational, and economic innovations are materialized, which make it possible to ensure the release of competitive products. Complex machinery and technology require a high level of training service personnel(fitters, adjusters), engineering and technical workers (foremen, technologists, designers, managers), who are called upon to ensure the effective functioning of production based on knowledge of the economic laws of its development.
The successful development of machine-building production largely depends on the economic education of engineering and technical personnel, the skills of conducting a qualitative and quantitative analysis of decisions made, assessing their effectiveness in market economic conditions, choosing sources of financing for production and economic activities in conditions of inflation, a high level of uncertainty and unpredictability of the market environment and related risks of loss of material, financial, labor, time, etc.
The purpose of this textbook is to assist students in mastering knowledge on the specific economics of machine-building production, methods for determining capital and current costs at all stages of creating machines and equipment, methods for assessing the economic efficiency of using new technological processes, equipment, tooling, the choice of cost-effective methods for obtaining blanks, processing parts, manufacturing units and assembling
products.
Assimilation by students of these issues and the acquisition of skills for their independent solution require elaboration practical tasks and economic situations, as close as possible to the real conditions of the activity of machine-building industries. Practical classes need to specify tasks for independent implementation, the use of existing standards and methodological
recommendations, which makes it possible to bring the solution of problems and situations closer to the real conditions of production of various specializations.
AT study guide tasks are considered for students studying in the specialties 15100165 "Technology
mechanical engineering”, 15020165 “Metal pressure treatment”, 19020165 “Automobile and tractor construction”. The topics of practical classes are selected in accordance with the grid of hours provided work program course "Economics of machine-building production". Normative and reference materials correspond to the specialization of students, although they may change over time and are subject to adjustment.
The main topics of independent practical work:
System of indicators of production efficiency.
Fixed production assets and their depreciation.
Working capital and indicators of their use.
Production capacity and indicators of its use.
The cost of production, pricing and determination of the threshold of profitability of production.
Economic efficiency NTP events.
The training manual presents 12 options for tasks for independent solution of practical problems and situations. The tasks are of a cross-cutting nature, i.e. the results of the calculations of the previous tasks are used as initial information in subsequent tasks, so students complete tasks on all topics according to the same option number given in the first lesson. Tasks are performed individually and by a group (2-3 people) of students, but students draw up a report on each work individually, report on the work done and receive a credit.
For each topic, background information is presented, guidelines, calculation formulas, the order of the task. Reference materials are given in the appendices to which references are given. All calculations are performed using a calculator or computer in display classes. To check the results, standard programs for calculating indicators on a computer can be used. At the end of the work, students should formulate and write down the appropriate conclusions.
More on INTRODUCTION:
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ECONOMY OF ENGINEERING PRODUCTION
FIXED ASSETS OF THE ENTERPRISE
Each enterprise for the implementation of production and economic activities has a certain set of means of labor. The means of labor, expressed in monetary form, repeatedly participating in production processes without changing their natural form and transferring their value in parts as they wear out to a newly created product are called fixed assets enterprises. Fixed assets do NOT include: means of labor worth less than 10,000 rubles. or less than a year old. In the practice of accounting and planning, all means of labor are grouped in a certain way, and the following grouping of fixed assets is currently accepted:
Composition and structure of fixed assets
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Group of fixed assets |
LC "ZMZ" |
LC №6 GAZ |
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1. Buildings |
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2. Structures |
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3. transmission devices |
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4. machinery and equipment: power machines and equipment working machines and equipment measuring, regulating devices and laboratory equipment Computer Engineering 5. vehicles 6. spec. tool and equipment 7. production and household equipment and accessories |
Building- engineering and architectural objects that create conditions for the flow of production processes. Subdivided: production and non-production.
Production, in which the main and auxiliary processes take place;
Non-production - service and household;
Structures– engineering and construction facilities that provide conditions for the flow of production processes (ventilation system of the workshop, lighting, treatment facilities, overpasses for storing molding boxes, crane runways, etc.)
Transfer devices- serve for the transmission and transportation of all types of energy across the territory (electric power distribution, air ducts, water pipes, pneumatic transport, etc.)
Power machines and equipment– devices for the production or transformation of all types of energy at the enterprise (steam engines, internal combustion engines, compressors, current generators, transformers, electric car charging stations, etc.)
Working machines and equipment- equipment that directly affects the objects of labor in order to turn them into a finished product. In LP, these are mixing equipment, molding machines, core machines, knockout and cleaning machines, and pressing machines.
Vehicles- vehicles for moving goods, finished products and people across the enterprise.
Special tools and accessories- in foundry these are models, molds, core boxes, drying plates, stamps.
production inventory- containers for storing materials, blanks, tools.
Household inventory- household equipment.
VALUATION OF FIXED ASSETS
The means of labor become fixed assets at the moment of their involvement in the production process. At this stage, the accounting department of the enterprise conducts a monetary assessment of all means of labor. There are three evaluation methods:
At the original (book) cost.
The initial cost is the cost of the means of labor at the beginning of putting into production.
where Tsopt - the amounts paid in accordance with the contract to the supplier (seller);
T - transportation costs;
M - installation costs i.e. amounts paid for the performance of work under a construction contract or other contracts;
Amounts paid to organizations for information and consulting services;
Registration fees, state. duties;
Remuneration of the intermediary organization through which the PF object was purchased.
At this cost, the accounting department enters this car on the balance sheet of the enterprise in its active part.
In term papers, the costs of transportation and installation are taken on an aggregate basis in% of the selling price of the machine: transportation costs 4-8%, installation costs 6-12%.
at the restored cost.
Over time, the conditions for the reproduction of machines change, the prices for materials, energy, and wages change. Therefore, the reproduction of a similar machine is more expensive and machines created in different time will have a different value and enterprises are in unequal conditions. In order to make the conditions comparable and equal, enterprises periodically re-evaluate all fixed assets. The prices of all previously created machines are given at the time of revaluation, or the replacement cost of the machine (Cv) is determined. There are 2 ways to revalue:
The revaluation factor is set by the government. The last revaluation took place on January 1, 1997. Compared to 1990, the revaluation coefficient averaged 26-28, compared to 1985 -42.
Enterprises are given the right to carry out their own revaluation at the level of the inflation rate. The recovered value is put on the balance sheet.
residual value is the value of the machine at the time it was retired from production.
,
where U is the monetary amount of depreciation.
DEPOSIT OF FIXED ASSETS
Fixed assets in the process of functioning gradually lose their consumer value, as they wear out. Wear is of 2 types:
Physical deterioration
Obsolescence
Both types of wear are of 2 kinds:
Physical wear of the 1st kind occurs due to the use of the machine under the influence of various types of loads - the machine is gradually destroyed
Physical wear and tear of the 2nd kind occurs due to the disuse of the machine (metal ages, corrodes, etc.).
Obsolescence of the 1st kind occurs under the influence of an increase in labor productivity in industries that produce machines and the production of a new machine becomes cheaper. The use of the old machine becomes inefficient.
Obsolescence of the 2nd kind occurs under the influence of scientific progress, when new, more productive and high-quality means of labor are created, which make it possible either to reduce the cost of production or to improve the quality of products. It becomes economically unprofitable to use old machines.
Physical and moral depreciation of fixed assets is eliminated in 2 types:
natural wear and tear at which the equipment is replaced with a new one or repair is carried out. For this, enterprises have
special services in the department of the chief mechanic and power engineer. Obsolescence is eliminated either by replacing equipment with a newer one or by upgrading the old one.
Reimbursement precedes natural compensation, and is carried out through depreciation.
DEMORTIZATION OF FIXED ASSETS
Depreciation is the process of gradually transferring the value of a machine to a newly produced product and accumulating the money needed to replace the wear and tear of the machine. This money is called depreciation charges. If the depreciation life of the machine is known, there is its book value, then the annual amount of depreciation deductions is determined by:
,
where L - liquidation value machines, i.e. the cost of the car at the price of scrap metal;
T and - depreciation service life of the machine.
This expression serves to understand the essence of depreciation and is not used for practical calculations. In practice, to determine the annual amount of depreciation deductions, the concept of depreciation rate is used, this is the ratio of the annual amount of depreciation deductions to the book value of the machine, expressed in% (N a).
Depreciation rate - ratio 
The depreciation rate is set by the government and is mandatory for all Russian enterprises, regardless of their form of ownership. At present, the depreciation norms “for the complete restoration of fixed assets of the national economy of the USSR” put into effect by the Decree of the Council of Ministers of the USSR of October 22, 1990 No. 1072 are valid, effective from January 1, 1991. The norms are not set for each object of fixed assets, but for technologically related groups
Using these norms, the accounting department determines the annual amount of depreciation deductions
,
from here you can get
DEPRECIATION METHODS
straight line method.
Depreciation deductions are determined in an equal share for the depreciation life of machines in accordance with depreciation rates
from the book value of the car.
, rub/year
Declining balance method.
The depreciation rate remains the same, but depreciation charges are determined not from the book value, but from the residual.
C b \u003d 10000 rubles For \u003d 10%
1 year 
2 year 
3 year 
Accelerated depreciation method.
It is mainly used in small enterprises and lies in the fact that the depreciation rate is doubled.
For a machine that has worked out depreciation periods, depreciation deductions are not charged, since its cost is zero.
CALCULATION OF DEPRECIATION DECISIONS PER UNIT OF PRODUCTION OR TECHNOLOGICAL OPERATION
For engineering solutions and economic justifications, it is necessary to calculate the depreciation charges attributable to one part or a separate operation, or a separate technological process.
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In modern market conditions of managing Russian enterprises leading industry based on core issues economic relations enterprises in an ever-increasing competitive environment within the engineering industry.
Machinery and equipment at enterprises are being upgraded at a rapid pace, which increases the dynamics of development of the entire machine building industry.
There is a process of renewal and growth in the volume of manufactured products, technology and specialization of production are being improved, the qualifications of existing personnel, culture and technology are being improved. general management. All this corresponds to the characteristics modern development economics of mechanical engineering and imposes stringent requirements on the enterprise management system.
In general, the economics of mechanical engineering for all those working in the industry sets the priorities for acquiring and improving economic knowledge, which are necessary condition to increase efficiency industrial production. In order to quickly and correctly solve emerging economic issues related to the development of the enterprise, to make and implement rational decisions in production, to reasonably determine measures to improve the organizational and technical level of production, as well as to carefully analyze the production and economic activity enterprises, it is necessary to have deep economic knowledge and be professionally oriented in the economics of production.
The transition to a market economy according to the Western model in the 90s of the last century had a rather painful effect on the Russian machine-building industry, production volumes decreased, which was directly related to the general reduction in the domestic domestic market and the lack of orders from the main consumers of products. There has been a push out of the market domestic manufacturers foreign firms, small businesses offering their product range at more favorable conditions sales.
Mechanical engineering, in comparison with other industries, is characterized by greater labor intensity of manufactured products, capital-intensive and capital-intensive production.
The production of products of great complexity requires highly qualified personnel and a variety of working professions. The complex of mechanical engineering is the basis of the economy, therefore, machine-building enterprises need an extended domestic market providing orders and allowing to improve financial condition machine-building complex.
Over the past decade, economic indicators have noted an increase in the efficiency of machine-building production, the share of unprofitable industries in the total number of branch enterprises, increased labor productivity of workers, profitability as an indicator of the ratio of total profit to costs, and capital productivity, which led to an improvement in financial and economic indicators for mechanical engineering as a whole. In terms of the dynamics and growth rates of production, this industry has now risen and remains in the leading positions in the Russian industry.
INTRODUCTION
In conditions market economy the main factor in improving efficiency national economy there are no longer individual achievements of science and technology, but a high scientific and technological level of all production. This level is determined primarily by the state of mechanical engineering as an industry that meets the needs for technological equipment, which should be updated continuously.
Mechanical engineering is the basic branch of the economy, which determines the development of such complexes as fuel and energy, transport, construction, chemical and petrochemical, and a number of others. The most important specific indicators of gross domestic product countries (material consumption, energy intensity) and, as a result, the competitiveness of products. Modern level mechanical engineering in Russia, its scientific, technical and production bases do not meet the growing requirements of the economic and social development countries.
The development of mechanical engineering directly depends on the quality of economic education of managers and engineering and technical workers of enterprises in the industry.
In the process of studying the discipline "Industry Economics", students develop the skills to establish how market processes direct the activities of producers to meet consumer demand, how these processes can be disrupted, how they are regulated or can be adjusted so that the performance of the economy is high enough.
As a result of studying the discipline "Economics of the Industry", the student should have an idea of the structure of the industry, know the products of the industry and the influence of the properties of materials on its technical and economic indicators, possess skills in the field of organizational and economic problems, be able to use the knowledge gained for the subsequent successful development of the educational program.
The purpose of this manual is to assist students in organizing an independent study of the course "Industry Economics". It considers the most important issues of the economics of the engineering industry in accordance with curriculum in this specialty.
THE CONCEPT OF THE INDUSTRY. INDUSTRY OF ENGINEERING
The national economy of the country includes various areas, each of which contributes to the development of the country. The main sign of the division of the national economy into various spheres is participation in the creation of the total social product. On the basis of this criterion, the spheres of the national economy can be grouped into two groups: material production and the non-productive sphere. In turn, these areas are divided into industries.
Sectoral differentiation of industry - the emergence of more and more of its new branches - this ongoing process, driven by development public division labor.
There are three forms of social division of labor:
1. The general division of labor is expressed in the division social production on large spheres of material production (industry, agriculture, transport, etc.);
2. A private division of labor is manifested in the formation of various independent branches within industry, agriculture and other branches of material production;
3. The individual division of labor finds its expression in the division of labor directly at the enterprise.
All forms of social division of labor are interconnected.
The industry consists of many industries and industries that are interconnected. The main features that distinguish one industry from another are: economic purpose of manufactured products, the nature of the materials consumed, the technical base of production and the technological process, the professional staff. On the same grounds, individual productions also differ.
An industry is a group of qualitatively homogeneous business units(enterprises, organizations, institutions) characterized by special conditions production in the system of social division of labor, homogeneous products and performing a common (specific) function in the national economy.
Material production includes:
· Industry;
· Agriculture and forestry;
· Freight transport;
Communication (serving material production);
· Construction;
· Trade;
· Catering;
· Information and computing services, etc.
The non-manufacturing sector includes:
· Department of Housing and Utilities;
· Communication (serving organizations of the non-productive sphere and the population);
· Healthcare;
Physical culture and social Security;
· Public education;
· Culture and art;
· Science and scientific service;
· Lending and insurance;
· Activities of the administrative apparatus.
The branch of mechanical engineering is a part of the machine-building complex. The machine-building complex includes 12 major industries and approximately 100 specialized industries, sub-sectors and industries. The machine-building complex is connected with all branches, since the products this complex used as a means of production.
Complex industries include:
· Heavy, power and transport engineering;
· Chemical and oil engineering;
· Machine-tool and tool industry;
· Instrumentation;
· Automotive industry;
· Transport and agricultural engineering;
· Construction, road and municipal engineering;
Mechanical engineering for light and Food Industry and household appliances;
· Aviation industry;
· Shipbuilding industry;
· Communication industry.
Depending on which market the products manufactured by the enterprises of the machine-building complex are oriented, they can be combined into the following groups:
1. A group of branches of investment engineering (heavy, energy, transport, chemical, oil, construction and road engineering), the development of which is determined by the investment activity of the fuel and energy complex, construction and transport complexes;
2. A group of enterprises of tractor and agricultural engineering, engineering for the processing industries of the agro-industrial complex and enterprises of light industries that depend on the solvency of agricultural producers and processors of agricultural products, and also partly on the demand of the population;
3. Electrical engineering, instrument making. Machine tool building is a group of science-intensive industries, the so-called components, developing following the needs of all other industries;
4. Automotive industry, the output of which is focused on the demand of end consumers (production cars), as well as the needs of enterprises, firms and executive bodies authorities (production of trucks and buses).
Mechanical engineering industries can also be grouped according to the territorial affiliation of sales markets:
1. Branches of import substitution. AT this group includes such groups as the automotive industry, tractor and agricultural engineering, transport engineering, construction and road engineering. The development of industries in this group is determined by the infrastructural factor of the economy and the demand for their products in the domestic market;
2. Industries of export orientation. This group includes power engineering, electrical industry, instrumentation for the production of various elements automated systems management (including multifunctional production complexes based on microprocessor control), the machine-tool industry for the production of heavy metal-cutting machines and presses, as well as aircraft and shipbuilding. They have scientific and technical potential that allows them to either produce competitive products or create them in a relatively short time.
Conditional groupings of engineering industries by various signs are used to develop directions for improving the sectoral structure of mechanical engineering in accordance with the goals set and based on an analysis of pre-grouped industries.
We can distinguish the following groups of factors that determine the change in the sectoral structure of the industry:
1. Scientific and technological progress - the development of science and technology contributes to the development of new industries, the separation of new sub-sectors from existing industries, or the liquidation of enterprises or industries that do not meet the requirements of the time;
2. The pace of development of sectors of the national economy that consume engineering products - the influence of this factor is comparable to the multiplier effect, the acceleration or deceleration of the development of industries that consume the products of engineering enterprises determines the development of the corresponding industries of engineering;
3. The growth of material well-being and the cultural level of the population - changes in the composition of the needs of the population directly determine the development of industries that produce products that can satisfy these needs.
The constant change in the sectoral structure of mechanical engineering makes it necessary to systematically monitor it in order to identify the correspondence of the existing structure of industries to the needs of the national economy.
The following indicators are usually used to analyze the sectoral structure of an industry:
1. The share of a particular industry in total volume industrial production and its change in dynamics;
2. The share of progressive industries in the total volume of industrial production and its change in dynamics;
3. Lead coefficient - expresses the ratio of the growth rate of an industry or a separate complex to the growth rate of the entire industry:
K op \u003d T neg / T prom,
where, K op - lead coefficient,
T neg - the rate of development of the industry or complex,
T prom - the pace of industrial development.
4. Correlation between mining and processing industries. The outpacing development of processing industries in comparison with extractive industries usually characterizes positive trends in the development of the country's economy;
5. The share of the military-industrial complex in the total volume of industrial production;
6. Correlation between groups A (production of means of production) and B (production of consumer goods).
In general, the sectoral structure of industry characterizes:
1. The level of industrial development of the country;
2. The level of technical development of the country;
3. The degree of economic independence of the country;
4. The level of productivity of social labor.
In industrialized countries, where crises and production downturns recur from time to time, changes in the current conjuncture least of all affect the production of the latest high-tech products, which creates certain impulses to get out of crisis situations. Our country is characterized by an outpacing decline in the production of the most advanced technology. As a result, it is possible to completely lose the technological potential accumulated over previous years, although not of sufficient quality, but still of fundamental importance for the further functioning of the economy.
The structure of the final products of the domestic engineering industry was characterized by "heaviness" and a high degree of militarization. share military equipment remained quite high, with a sharp lag in the output of consumer goods and especially equipment for the non-manufacturing sector. In the first half of the 1980s. the growth in the production of investment engineering products completely stopped, and in the second half a decline began, which passed into the 1990s. into a landslide.
The current state of engineering shows the need for a well-thought-out state policy regarding the optimization of the sectoral structure. Improving the sectoral structure of the industry should be based on an analysis of the macroeconomic proportions of the economy. Establishing scientifically substantiated proportions in the development of branches of engineering makes it possible to increase the rate of development of the national economy on the basis of scientific and technological progress and achieve the greatest possible economy of social labor.
The effect of improving the sectoral structure of mechanical engineering can be manifested in the following:
1. Growth of interpenetration and redistribution of resources of developed industries with an increase in the level of product quality from the use of high technologies;
2. Gradual reduction in production costs due to effective use resources;
3. Gradual replacement of imported production with domestic engineering products;
4. Development of the infrastructure of engineering industries.
As a result of improving the sectoral structure of mechanical engineering, a core should be formed - a set of economic entities that effectively respond to changes in market conditions and produce competitive products.
All material resources, used in industry as objects of labor, are conditionally divided into raw materials and fuel and energy.
Raw materials are a set of objects of labor available in the country, which are used directly for the production of various industrial products.
Under the raw material (raw material) is understood any object of labor, for the extraction or processing of which labor has been expended and which, under its influence, has undergone certain changes. Raw materials usually include products of the mining industry (ore, oil, coal, sand, crushed stone) and agricultural products (grain, potatoes, beets), and materials - products of the manufacturing industry (ferrous and non-ferrous metals, cement, flour, yarn).
Distinguish:
1. Basic materials are materials that in their natural form are part of the finished product, constituting its material basis;
2. Auxiliary materials are materials that are not part of the finished product, but only contribute to its formation.
Fuel and energy, by their economic nature, are auxiliary materials, but due to their special significance, they are allocated to an independent group of resources. There are potential and real fuel and energy resources:
1. Potential fuel and energy resources - this is the volume of reserves of all types of fuel and energy that a particular economic region, the country as a whole has;
2. Real fuel and energy resources in the broad sense of the word are the totality of all types of energy used in the country's economy.
The main areas of rational use of raw materials and fuel and energy resources include:
1. Improving the structure of the fuel and fuel and energy balance;
2. More thorough and high-quality preparation of raw materials for their direct use in industrial enterprises;
3. The right organization transportation and storage of raw materials and fuel - prevention of losses and deterioration in quality;
4. Comprehensive use of raw materials;
5. Chemicalization of production;
6. Use of production waste;
7. Recycling of raw materials, etc.
L. I. TRUSOVA
ECONOMY
MACHINE-BUILDING PRODUCTION.
CHALLENGES AND SITUATIONS
Tutorial
Ulyanovsk2005
Federal Agency for Education
State educational institution higher, vocational education
Ulyanovsk State Technical University
L. I. Trusova
ECONOMY OF MACHINE-BUILDING
PRODUCTION.
CHALLENGES AND SITUATIONS
Tutorial
Ulyanovsk 2005
UDC 33: 378 (075)
BBKZO.bObya7
Reviewers: Department of Economics and Organization of Production, Institute of Economics and Business of UlSU, head. department, doctor economic sciences V. V. Samokhvalov; CEO JSC "UNIPTIMash", Candidate of Technical Sciences, Associate ProfessorV. E. Bystritsky
Trusova, L. I.
T78 Economics of machine-building production. Tasks and situations
textbook / L. I. Trusova. - Ulyanovsk: UlGTU, 2005. - 70 s
ISBN 5-89146-673-2
Includes theoretical basis formation of economic literacy, culture of economic thinking in the organization of production and economic activities of a machine-building enterprise in the conditions of market relations.
It contains tasks for performing independent work, a description of the procedure for their implementation, approaches and methods for studying economic situations in machine-building production when studying production resources, indicators of their use, and analyzing production efficiency factors.
Methods for calculating production costs, pricing for goods and services, determining the threshold of production profitability, and determining the economic efficiency of investments are presented.
The manual is intended for students, graduate students and teachers of technical universities, engineers and specialists of machine-building enterprises.
Introduction ................................................ ................................................. ................................................. ................. |
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Topic 1. SYSTEM OF INDICATORS OF PRODUCTION EFFICIENCY .............................................. |
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1.1. Task for independent work on topic No. 1 (for all specialties) .................... |
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1.2. Order of work .................................................................. ............................................... |
................ |
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Topic 2, MAIN PRODUCTION ASSETS AND IHAMORTIZATION .............................................. |
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2.1. Assignment for independent work on topic No. 2 |
(for all specialties). ...............twenty |
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2.2. Order of work .................................................................. ......................................... |
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Topic 3. WORKING ASSETS AND INDICATORS OF THEIR USE ............................................. |
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3.1. Assignment for independent work on topic No. 3 |
(for all specialties)..yu.......... |
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3.2. Order of work .................................................................. ................................................. ......... |
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Topic 4. PRODUCTION CAPACITY AND EFFICIENCY |
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USES.................................................................. ................................................. ............................................... |
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4.1. Assignment for independent work on topic No. 4 |
(for all specialties) .................... |
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4.2. Order of work .................................................................. ................................................. ........ |
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Topic 5. COST OF PRODUCTS AND PRICING .............................................................. ......... |
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5.1. Assignment for independent work on topic No. 5 |
(for all specialties)....................... |
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5.2. Order of work .................................................................. ................................................. ......... |
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Topic 6, ECONOMIC EFFICIENCY OF PRODUCTION .............................................................. .......... |
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6.1. Assignment for independent work on topic No. 6 |
(for all specialties).................. |
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6.2. Order of work .................................................................. ................................................. ........ |
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CONCLUSION................................................. ................................................. ................................................. ................ |
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Attachment 1................................................ ................................................. ...................................... |
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Appendix 2 .................................................. ................................................. ...................................... |
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Annex 3 .................................................. ................................................. ...................................... |
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Appendix 4 .................................................. ................................................. ...................................... |
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BIBLIOGRAPHICAL LIST.................................................................. ................................................. ................. |
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INTRODUCTION
"Economics of machine-building production" is the basic discipline in the preparation of engineers of machine-building specialties. Machine-building production is the process of manufacturing, creating, releasing products, goods and services by a machine-building enterprise by converting initial resources; raw materials, materials, semi-finished products, energy, information while using labor in the finished product of production.
The economic features of machine-building production are characteristic of machine-building enterprises of any organizational legal form: state, using the state form of ownership; private, based on individual private property; municipal, owned by municipal authorities; mixed, where the ownership of labor is individual, the means of production - collective, land - state; collective (people's), where ownership of the main means of production is collective and the share of property ownership of an individual member of the collective is not established; collective-private (joint-stock), where the property belongs to all shareholders, and the share of each shareholder is determined by a block of shares owned by him as a private owner, etc.
Machine-building production produces tools of labor, i.e., the active part of fixed production assets for all branches of the national economy, personal consumption items, and defense products. Machine-building production occupies a leading place in the development of scientific and technological progress, increasing labor productivity, the efficiency of the functioning of all sectors of the national economy, since it produces all the main means of labor for industry, agriculture, construction, transport, communications, energy, extractive industries, etc. etc., and also provides infrastructure, i.e. science, education, health care, culture, law enforcement agencies, defense, etc. These means of labor make it possible to increase the level of mechanization and automation, electrification and chemicalization, computerization, robotization, informatization of production, which ultimately lead to savings in living labor, increasing labor productivity and production efficiency.
engineering |
production |
characteristic |
the following |
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Key Features: |
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1. Products |
mechanical engineering |
is |
reproduction |
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major |
production |
industries |
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national economic complex, since these products, |
by virtue of its |
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specifics, |
turns into |
consumer in the main production |
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funds that produce products of other industries. Products are extremely diverse (tens of thousands of items and hundreds of thousands of standard sizes), manufacturing precision, and many details.
2. Production processes in mechanical engineering are characterized by multi-stage, complexity and variety of processing methods used: plastic deformation, cutting, chemical, thermal,
labor processes performed with the participation of a person, and natural - performed without human participation (cooling, drying); the main ones aimed at the direct manufacture of products in accordance with the production plan; auxiliary, aimed at ensuring the normal course of the main processes; and maintenance, ensuring the uninterrupted performance of the main and auxiliary processes (quality control, transportation, warehousing),
3. Technological processes are characterized by high complexity, multi-operation, a variety of ways and methods for implementing production processes of various physical nature, which requires different equipment, tooling and tools, mechanization and automation. Technological processes are distinguished by rather high labor intensity and duration of the production cycle for the manufacture of parts, assemblies and machines. The duration of the production cycle depends on the organization of material flows in time, i.e. on the order of movement of objects of labor in the course of their processing, which can be represented by a sequential, parallel and parallel-sequential type of movement, each of which has its own advantages, disadvantages and the area of rational applications.
4. Engineering production refers to material-intensive and energy-intensive industries, where all known materials and energy carriers are used. The largest share in the consumption of materials is occupied by metal: ferrous, non-ferrous, alloys in the form of castings, forgings,
sheet, long products, etc. Among the energy carriers, the largest share is occupied by electric current, although natural fuels are also used - coal, gas, fuel oil and other energy carriers.
5. Personnel of machine-building production are distinguished by a high level of professional training - from a worker to a manager, which is due to the use of complex equipment, the design and development of high-tech products, in which technical, technological, informational, organizational, and economic innovations are materialized, which make it possible to ensure the release of competitive products. Sophisticated equipment and technology require a high level of training for maintenance personnel (mechanics, adjusters), engineering and technical workers (foremen, technologists, designers, managers), who are designed to ensure the efficient functioning of production based on knowledge of the economic laws of its development.
The successful development of machine-building production largely depends on the economic education of engineering and technical personnel, the skills of conducting a qualitative and quantitative analysis of decisions made, assessing their effectiveness in market economic conditions, choosing sources of financing for production and economic activities in conditions of inflation, a high level of uncertainty and unpredictability of the market environment, and related with this risk of loss of material, financial, labor, time, etc.
The purpose of this textbook is to assist students in mastering knowledge on the specific economics of machine-building production, methods for determining capital and current costs at all stages of creating machines and equipment, methods for assessing the economic efficiency of using new technological processes, equipment, tooling, choosing economically viable ways to obtain blanks , processing of parts, manufacturing of units and assembly
Assimilation by students of these issues and the acquisition of skills for their independent solution require the study of practical tasks and economic situations that are as close as possible to the real conditions of the activity of machine-building industries. Practical classes need to specify tasks for independent implementation, the use of existing standards and methodological
The tutorial deals with tasks for students,
Automotive and Tractor Engineering. The topics of practical classes are selected in accordance with the schedule of hours provided for by the working program of the course "Economics of Machine-Building Production". Normative and reference materials correspond to the specialization of students, although over time they may change and be subject to adjustment.
The main topics of independent practical work:
1. System of indicators of production efficiency.
2. Basic production assets and their amortization.
3. Working capital and indicators of their use.
4. Production capacity and indicators of its use.
5. Production cost, pricing and thresholding
production profitability.
6. Economic efficiency of STP measures.
The training manual presents 12 options for tasks for independent solution of practical problems and situations. The tasks are of a cross-cutting nature, i.e. the results of the calculations of the previous tasks are used as initial information in subsequent tasks, so students complete tasks on all topics according to the same option number given in the first lesson. Tasks are performed individually and by a group (2-3 people) of students, but students draw up a report on each work individually, report on the work done and receive a credit.
For each topic, the source data, guidelines, calculation formulas, and the order in which the task is performed are presented. Regulatory reference materials are given in the appendices to which references are given. All calculations are performed using a calculator or computer in display classes. To check the results, standard programs for calculating indicators on a computer can be used. At the end of the work, students should formulate and write down the appropriate conclusions.
TOPIC1. SYSTEM OF INDICATORS OF PRODUCTION EFFICIENCY
To assess the efficiency of production, a system of indicators is used that reflects a certain proportionality between the factors of production (labor force, means of labor and objects of labor) and allows you to compare the consumption of resources with the results of work (output and sale of products). In table. 1 shows a matrix of indicators of production efficiency, which can be applied to any structural unit engineering production (production line, section, workshop, production, plant) - the Matrix is built on the principle of dividing the indicators in its "numerator" by the indicators in its "denominator".
The presented table contains four vector lines: indicators of labor intensity (fixed assets, material costs, products), indicators of capital intensity, indicators of material consumption and indicators of output (productivity). The matrix is divided by the main diagonal into two parts. The peculiarity of the matrix is that each indicator above the main diagonal corresponds to its inverse indicator below the main diagonal. With an increase in production efficiency, all indicators located above the main diagonal tend to decrease, and indicators located below the main diagonal tend to increase. The matrix can be expanded by including other indicators, for example, cost, output of goods (services) in natural units, profit, additional capital investments, etc. The matrix can be calculated for planned indicators, for reporting indicators, in dynamics with the base period, etc.
When calculating the matrix, labor force indicators can be expressed by the number of employees (workers) or the time they have worked in hours, man-hours, man-days, years. Indicators of fixed assets, material costs and manufactured (sold) products can be expressed in natural units or cost.
The peculiarity of the matrix indicators is that all indicators above the main diagonal are indicators of "capacity" (labor intensity of products (P / V), capital intensity (F / V), material intensity (M / V)), indicators below the main diagonal (inverse) - indicators "recoil"
(the return of labor force - labor productivity V / P5 return on assets (V / F)? material return (V / M)).
Matrix of indicators of production efficiency |
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Predicate |
Work force |
Funds |
Items |
results |
Subject |
labor F, thous. |
laborM, thous. |
labor B, thous. |
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Labor intensity indicators |
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Work force |
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(number or |
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labor costs |
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time) P, pers. |
Capital intensity indicators |
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Means of labor |
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(basic |
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production |
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funds) Ф, thousand rubles. |
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Material consumption indicators |
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Objects of labor |
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(material |
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costs) M, thousand rubles. |
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Production performance indicators |
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Labor results |
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(release or |
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implementation |
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products) B, thousand rubles.
1.1. Assignment for independent work on topic No. 1 (for all specialties)
The dynamics of the main technical and economic indicators of the workshop for the previous five-year period is given. Using the matrix method of research, identify the dynamics of derivative indicators of production efficiency and ways to improve them. Build graphs of changes in the studied indicators.
