Directions for saving material costs of an enterprise. Analysis of the direction of cost savings for an enterprise (using the example of OJSC PKF Vesna). Theoretical aspect of the research topic

If earlier in the early nineties, when there was a shortage of goods, there was no acute problem of selling products, today we can say that it exists. The profit of an enterprise largely depends on the price of the product and the cost of its production. The price of products on the market is a consequence of the interaction of supply and demand. Under the influence of laws market pricing in conditions of free competition, the price of products cannot be higher or lower; at the request of the manufacturer or buyer, it is automatically equalized.

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To identify reasonable opportunities for rational consumption of material resources, it is necessary to specify the sources and directions for saving material resources.

Sources (reserves) of savings are the real physical potential release of some part of the material resources subject to certain conditions: reducing the weight of machines, mechanisms and building structures, the use of waste-free and low-waste technologies, etc.

The process of planning to improve the efficiency of use of material resources, generalization of reserves of technical and economic analysis can be systematized and ordered by classifying numerous reserves that differ in their characteristics by combining them into homogeneous groups.

Generalization and systematization of work practice in sectors of the national economy in industry made it possible to identify qualification groups according to the following signs:

− terms of use; − form of manifestation;

− place of education; − saving factors.

1. Savings by period of use can be divided into current and future.

To current should include those reserves that arise in the conditions of the achieved level of technical condition and organization of production, but are not fully used for various reasons. Distinctive feature this group of reserves is that they can be realized in short time and without significant capital costs.

To the promising include reserves that can be realized as a result of a further increase in the level of technical development and improving the organization of production.

This group of reserves requires longer implementation periods and the need for changes in technology and production organization, as well as significant investments in the expansion and development of production, the acquisition of advanced mechanization and automation equipment, and costs for design and experimental work.

The study and identification of reserves for saving material resources should be carried out constantly at all levels of management and stages: from the design of industrial and construction products before consumption in the workplace. Each stage has its own specific reserves, characteristic only of this level.

2. This leads to the second sign of classification of savings reserves:

− According to the place of their formation. On this basis, savings reserves are divided depending on the scope of their manifestation:

a) at the stage of research, design and experimental work;

b) reserves generated in the field of industrial and construction production are production. Formed in associations and enterprises;

c) reserves formed in the sphere of circulation of material resources.

Figure 1 shows a detailed classification of savings reserves according to this criterion.

Possibility of detection reserves for saving material resources are largely determined by the nature and availability of documentary sources of information, to one degree or another reflecting the presence of reserves for saving. A sign of classification of reserves in this case is the form of their manifestation.

− According to the form of manifestation reserves can be explicit or hidden. In the current accounting documentation are fully reflected only obvious reserves saving material resources.

These include:

a) exceeding planned consumption rates;

b) additional costs for eliminating defects;

c) write-off of raw materials and materials for inflated volumes of work, losses, storage and damage to materials during storage and transportation.

Also quite common are hidden reserves, which are not reflected in the current accounting documentation. Therefore, identifying this type of reserves is the most difficult task.

These include:

a) overestimation of standards for the consumption of material resources in the process of their development and approval, not caused by the technical or economic feasibility of a constructive replacement;

b) the use of materials that are inflated in size and quality compared to the design;

c) the use of ineffective materials and structures.

An important feature of the classification is dependence on factors that determine the main opportunities and conditions for realizing savings reserves.

Figure 1 - classification of savings reserves by place of their formation

Saving material resources can be realized in direct or indirect form.

Direct savings is formed directly in the sphere of production by directly reducing the cost of material resources per unit of product of a given quality produced by a given production.

Indirect savings material resources can be formed both in the production sphere and in the sphere of circulation. A distinctive feature of savings in the sphere of circulation is that savings are achieved as a result of rational placement and storage of industrial inventories, the use of secondary raw materials, etc.

The resource capabilities of savings sources are manifested:

· through reduction of material consumption

· increasing the yield of final products;

· reduction of losses and waste in production;

· improving product quality;

· liquidation of marriage;

· use of secondary resources;

· reduction of losses during storage;

· widespread introduction of new synthetic materials.

Reduced material consumption may be a consequence of:

· reducing the weight of products;

· use of economical types of material resources;

· reducing the number of unnecessary functions;

· reducing unnecessary safety margins.

Sources of direct savings that ensure an increase in the yield of final products from the same volume of material resources are:

· improvement of technology;

· creation of complex production facilities;

· use of less energy-intensive technologies;

· reduction of losses and waste in production.

Existing savings reserves only become meaningful when they are realized, therefore it is very important to know and be able to choose ways to save in each specific case.

Directions (ways) of savings material resources show through what actions (events) one or another savings can be realized. In all cases, they represent economic, organizational and legal measures that facilitate the involvement of some part of material resources from potential sources of savings into circulation.

When classifying directions saving material resources, the following areas can be identified among the most significant:

Improving the regulation of industrial consumption;

Introduction of resource-saving technologies, integrated use of production waste raw materials;

Optimization of the volume and structural ratio of production and commodity inventories;

Improving the organization and planning of collection, procurement and use of secondary raw materials;

Operational maneuvering of material resources and involvement of excess reserves into circulation;

Specialization and cooperation of production;

Improving methods for analyzing consumption and saving material resources.

Improving the quality and accuracy of parts. Modern mechanical engineering is characterized by an increase in the reliability of parts and tougher operating conditions. Increased requirements for dimensional accuracy and cleanliness of processing

products stimulate the further development of the most progressive methods of open forging and stamping, providing a sharp reduction in the labor intensity of manufacturing products, freeing up a large amount of metal-cutting equipment, and shortening the production cycle. The product quality management system is comprehensive and covers five stages:

Design;

Manufacturing;

Exploitation;

Implementation;

Appeal.

In addition, it should be noted that the development regulatory framework is the most important direction for rationalizing the consumption of material resources.

By lowering the standards, it seems possible to regulate the amount of current material costs, which in some cases constitute up to three-quarters of all costs in the cost price, and thereby ensure a reduction in cost.

The normative management of an enterprise consists of norms and standards, methodological documents for their calculation.

In economic practice, the following systems for organizing and managing resource conservation, including rationing the consumption of material resources, are used:

Centralized - the development of consumption standards is carried out for all types of material resources and all areas of their consumption by the department (bureau) of material standards. This system is used in small enterprises with small-scale unit production;

Decentralized – used on large enterprises with a wide range of products and consumed materials. The system for organizing resource saving and rationing in this case is constructed as follows:

1. department of material standards - only coordinates the activities of other services related to standardization. Department specialists may be busy in the process of rationing consumption for auxiliary production processes.

2. the fundamental functions of standardization are assigned to:

2.1. service of the chief technologist (engineer) - normalizes the consumption of basic materials

2.2. chief mechanic service – rationing of all types of fuel, heat and electricity

2.3. tool department - rationing of equipment and tools consumption

2.4. transportation Department– rationing of consumption of containers and packaging materials

2.5. department of the chief metallurgist - rationing the consumption of charge materials.

Mixed system - assumes the presence of varying degrees of centralization in accordance with the choice of enterprise management.

Principles of operation of the system of organization and management of rationing the consumption of material resources:

o coverage of all areas of consumption of material resources: main production, capital construction, repair and maintenance needs, supplies. Coverage of all areas of consumption by regulation allows us to determine and control the consumption of material resources, to prevent their unjustified redistribution from the main production to other areas;

o analysis of the main directions of development of scientific and technical progress, on the basis of which measures to save material resources are determined;

o systematic revision of standards as a result of constant development and improvement of production;

o validity - standard indicators must be realistic for implementation in specific production conditions;

o complexity of regulatory information - that is, this information should form the basis for all types of planned calculations: planning the costs of raw materials and materials, using equipment, planning labor costs and financial resources and etc.

In conclusion, it should be noted that the development of consumption standards should be carried out on the basis of the use of relevant interindustry methodological documents, methods, instructions for calculating standards that determine the purpose of the standards being developed, the calculation method, the procedure for review and approval, and the frequency of updating standards.

Due to the high labor intensity of work on the formation of standards, the widespread use of computer technologies for their calculation should be provided.

It is necessary to widely involve engineering and technical workers and enterprise workers in the work of establishing standards and revising them.

The organization of standardization work at an enterprise largely determines the quality of regulatory information.

When developing standards, it is necessary to pay attention Special attention analysis of the main directions for improving production and development of measures to save standardized resources, determining the effectiveness of these measures. On this basis, the formation of the necessary standards and individual norms and, if necessary, their subsequent aggregation should be provided.

CONCLUSION

Economic importance saving material resources (reducing specific consumption rates of raw materials, materials, fuel, energy, etc.) is large and diverse.

Firstly, saving on the use of means of production in at least one area of ​​the production logistics subsystem necessarily entails an increase in social productivity. In fact, if at any stage of product processing material costs are reduced, then the total total costs of living and material labor spent on producing a unit of product will decrease.

Secondly, saving raw materials, materials, fuel and energy, expressed in reducing the consumption of materials per unit of production (or per unit of work), allows, with a constant number of means of production, to produce a large amount final product, i.e. increase the volume of output. This circumstance becomes especially significant when we are talking about expensive raw materials or materials. In this case, the rate (percentage) of growth in product output from a given amount of raw materials will always be numerically greater than the percentage reduction in the specific consumption rate per unit of output.

Thirdly, the economical use of material resources and the reduction of specific consumption rates of raw materials and materials per unit of output are a very important factor in implementing measures to reduce production costs and increase profitability.

It is advisable to identify the following as the main areas for saving material resources of an industrial enterprise:

Increasing the level of technology;

Increasing requirements for the capital equipment fleet;

Improvement of personnel qualifications;

Improving the organization;

Development of analysis and planning systems;

Improving the regulatory framework, etc.

LIST OF SOURCES USED

1. Bakanov M.I., Sheremet A.D. Theory of economic analysis. – M.: Finance and Statistics, 1997;

2. Golovin S.N. Evaluation of results economic activity

industrial enterprises. – M.: Finance and Statistics, 1998;

3. Methodological problems of standardization and examination of consumption rates

materials in industry: Collection of scientific papers. – M., 1997

4. Technology Basics the most important industries industry: At 2 o'clock: Textbook. manual for universities / I.V. Chentsov et al. - Minsk: Higher School, 1989;

5. Potekushin N.V., Shumilov Yu.I. Saving materials and improving the quality of products in stamping production. – M.: “Machine Building”, 1989;

6. Ways to save material resources. – M.: INFRA – M, 1998;

7. Smirnov K. A. Rationing and rational use of material resources - Minsk: Higher School, 1990;

8. Reference manual for the director of a production association (enterprise) / Ed. Egizaryan G.A., Sheremeta A.D. T.2. – M.: Economics, 1977;

9. Technology of the most important industries: Textbook. for economic specialties of universities / Ed. Ginberg A. M., Khokhlova B., A. - M.: Higher School, 1986;

10. Sheremet A.D., Sayfulin R.R. Methodology financial analysis. – M.: INFRA-M., 1996;

11. Economics of resource conservation / Ed. Neveleva A.M. – Kyiv: Naukova Dumka, 1999;

12. Economics, organization and planning industrial production /

Ed. Lisitsyna N.A. – Minsk, 1990.

REFINEMENT

As such, a system of saving material resources in organizational plan absent at the analyzed enterprise. These functions are objectively distributed between various divisions of both the production and management sectors.

The functions of rationing and planning are assigned to the economics department. At the same time, department employees point out the lack of the necessary regulatory requirements - methodological material in the process of implementing the tasks of rationing the consumption of basic and auxiliary materials. Planning is carried out by transferring the actual amount of expenditure in the reporting period to the forecast period.

Primary accounting of the movement of materials is carried out by warehouse workers.

Further synthetic and analytical accounting is carried out by the accounting department based on the application package “1C: Warehouse”.

Material department technical support also plays a significant role in the aspect of saving resources, since the selection of a supplier and the organization of the receipt of materials allows in advance to prevent unreasonable losses of resources at the stage preceding the production and technological processes.

It should be noted that the presence of an automated locked accounting system at the accountant’s workplace, as well as the lack of an Intranet system at the enterprise (network environment) does not allow employees of the economics department to sufficiently use accounting data, which is necessary for analysis. In turn, a competent and reliable analysis is the key to correct planning.

Material resources, including raw materials and fuel and energy resources, occupy a significant share in the cost of production, so their rational use significantly reduces the cost of a unit of production and increases its competitiveness.

Ways to save resources are difficult to fit into a specific scheme; it all depends on the nature of the enterprise and the specific production conditions. Each enterprise develops a program to reduce the material consumption of products and save fuel and energy resources based on its specifics. However, the following main conditions and directions can be identified: rational use material resources: k basic conditions providing economic raw materials and materials should include:

Selection of materials and raw materials corresponding to the specific purpose of their use;

Maximum use of them;

High level of progressiveness of the applied and technical methods;

Appropriate level of qualifications and material interest of employees.

Main directions (ways) of savings raw materials and supplies at the enterprise can be grouped into the following:

Reduce waste and losses;

Elimination of marriage;

Development of progressive methods for consuming raw materials;

Use of high-quality materials and their substitutes;

Use of recycled materials.

To determine areas for saving material resources at an enterprise, information about the raw materials and materials used in the production of products, existing achievements and best practices of competitors' industry enterprises is of great importance. Considering high specific gravity material costs in the overall cost structure and the objective need for targeted constant work to optimize them in the production process, each enterprise must have a program for resource conservation and reduction of material intensity. The experience of many enterprises, including foreign ones, indicates that savings in raw materials and supplies are approximately 80% determined by the level of production preparation.

40. Essence, goals, objectives of planning.

In the broad sense of the word planning- this is the activity of developing and making management decisions.

The level and quality of planning are determined by the following most important conditions:

The competence of the company's management at all levels of management;

Qualifications of specialists working in functional departments;

Availability of an information base and availability of computer equipment.

Planning involves:

A reasonable set of goals;

Policy definition;

Development of measures and activities (course of action);

Methods of achieving goals;

Providing a basis for subsequent long-term decisions.

Planning includes determining:

Final and intermediate goals;

Problems whose solution is necessary to achieve goals;

Means and methods for solving them;

Required resources, their sources and method of distribution.

Planning is necessary for the organization to achieve the following goals:

Increasing controlled market share;

Anticipating consumer requirements;

Product output more than High Quality;

Ensuring agreed delivery times;

Setting price levels taking into account competitive conditions;

Maintaining the company's reputation among consumers.

41. Principles and methods of planning.

Planning– this is the determination of the goals and objectives of the enterprise for a certain future, analysis of methods for their implementation and resource provision. Planning principles:

The principle of validity of the goals and objectives of the enterprise. At the same time, they highlight following goals:

Economic, ensuring production efficiency.

Production and technological, defining the functional purpose of the enterprise.

Scientific and technical, ensuring scientific and technological progress.

Social, ensuring the satisfaction of the social, everyday and cultural needs of the enterprise’s employees.

Environmental, ensuring the production of environmentally friendly products without negative impact on the environment.

Systematic principle means that planning is a system of plans and covers all areas of the enterprise.

Scientific principle requires taking into account the prospects of scientific and technological progress and the application of scientifically based progressive standards for the use of all types of resources.

Continuity principle means a parallel combination of current and long-term planning.

The principle of balance plan indicates a quantitative correspondence between interrelated sections and indicators of the plan, between consumers in resources and their availability

Directive principle– in accordance with it, the plan acquires the force of law for all divisions of the enterprise after its approval by the manager.

42.Business planning.

The success of any activity of a business entity directly depends not only on the influence of market mechanisms, but also on how successfully the business entity plans its actions. The stage of preliminary analysis and planning of planned activities should always precede the stage of implementation and operation. In this case, a preliminary assessment, analysis of the profit received, calculation of profitability, liquidity, etc. are important, that is, based on these indicators, the enterprise decides the issue of further activities in in this direction. Business planning(business planning) understand the process of developing actions to achieve the goals of a company (company, enterprise). Basic form of business planning– drawing up a business plan. In a market economy, a business plan is a working tool for both newly created and existing companies and is used in all areas of business, regardless of the size, form of ownership and legal form of the company. Business plan - detailed plan are undertaking activities for a certain period establishing the indicators that the enterprise must achieve. For new An enterprise business plan is a mandatory document that helps to mobilize capital or obtain a loan. The enterprise development plan contains the basics. sections: 1. industrial production plan products (production program); 2. science and technology development plan ; 3. economic improvement plan production efficiency ; 4. capital plan. investments and capital. builds; 5. logistics plan provision ; 6. labor and personnel plan ; 7. plan for the costs of production and sales of products; 8. financial plan; 9. social plan development of teams of enterprises and associations; 10. action plan for nature conservation and rational use of natural resources. resources. Contents of the business plan: 1. Goals and objectives are undertaken. transaction (project); 2. Generalized summary, basic. parameters and indicators of the business plan; 3. Characteristics of products, goods, services provided by the consumer entrepreneur; 4. Analysis of assessment of market conditions, demand, sales volumes; 5. Plan (program) of action and organization. measures; 6. Resource support for the transaction; 7. Efficiency of the transaction (project).

43. Opera calendar. planning - this is the detailing of the enterprise’s annual production plan according to the start-up and completion dates of each type of product, the distribution of annual planned targets among production divisions, as well as the timely delivery of these indicators to each main workshop, and within it to each production site and workplace , to specific performers of work. The initial data for the development of calendar plans are: annual production volumes; labor intensity of the work performed; timing of delivery of goods to the market and other indicators of the socio-economic plans of the enterprise. Depending on the scope of application, operational planning at most enterprises in various industries is divided into inter-shop and intra-shop planning. Inter-shop planning ensures the development, regulation and control of the implementation of plans for the production and sale of products by all departments of the enterprise, and also coordinates the work of the main and auxiliary workshops, design and technological, economic planning and other functional services.

In-shop planning is aimed at the rhythmic implementation by sections and their workplaces of a given monthly program. The content of intra-shop planning is the development of operational plans and the drawing up of current work schedules for production sites, production lines and individual workplaces based on annual plans for the production and sale of products from the main workshops of the enterprise.

Plan indicators- numerical values ​​characterizing various aspects of the development of the activity of an economic entity for the future.

The plan system uses various indicators that reflect both qualitative and quantitative development parameters.

In economic calculations, commensurability and comparability are important planned indicators: by time; by type of activity; at prices. Each of the indicators is justified in relation to other indicators, which ensures their mutual support and forms a single holistic plan for the development of the enterprise, expressed by a system of indicators. When calculating indicators at the stage of their justification, a number of general procedures are performed in a certain sequence.

Procedures for the indicator calculation process include: A) assessment of the state of the external environment and the potential of the enterprise: b) forecast of external conditions of the enterprise: V) the target orientation of the enterprise’s activities includes determining the purpose of the company’s activities, implemented in the plans:

Plan indicators are communicated in the form of tasks to the structural units of the enterprise and employees. In order for plans to be implemented, an appropriate system of personnel motivation and control is required, which would reflect the contribution of the unit (employee) to achieving a particular plan indicator.

IX. Main directions of state policy in the field of military security.

V3: Tasks to match the name of the thinker (philosophical direction) and the main idea in his works (in it)

The following main directions for reducing production costs can be identified:

Increasing the technical level of production. This is the introduction of new, progressive technology, mechanization and automation of production processes; improving the use and application of new types of raw materials and materials; design changes and technical characteristics products; other factors that increase technical level production. For this group, the impact on the cost of scientific and technical achievements and best practices is also analyzed.

Cost reduction can occur when creating automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the complete use of waste in production. A large reserve also conceals the improvement of products, a reduction in their material and labor intensity, a reduction in the weight of machinery and equipment, a reduction in overall dimensions, etc.

Improving the organization of production and labor. A reduction in cost can occur as a result of changes in the organization of production, with the development of production specialization; improving production management and reducing production costs; improving the use of fixed assets; improvement of logistics; reducing transport costs; other factors that increase the level of organization of production.
A serious reserve for reducing production costs is the expansion of specialization and cooperation. In specialized enterprises with mass production, the cost of production is significantly lower than in enterprises producing the same products in small quantities.

A reduction in current costs occurs as a result of improving the maintenance of the main production, for example, the development of continuous production, the streamlining of auxiliary technological work, the improvement of tool facilities, and the improvement of the organization of control over the quality of work and products. A significant reduction in living labor costs can occur with a reduction in lost working time and a reduction in the number of workers who do not meet production standards. Additional savings arise when improving the management structure of the enterprise as a whole. It is expressed in a reduction in management costs and in savings in wages and charges in connection with the release management personnel.

With improved use of fixed assets, cost reduction occurs as a result of increased reliability and durability of equipment; improving the preventive maintenance system; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets.

Improving the logistics supply and use of material resources is reflected in a reduction in the consumption rates of raw materials and supplies, reducing their cost by reducing procurement and storage costs. Transport costs are reduced as a result of reduced costs for the delivery of raw materials and materials, for transportation finished products.
Certain reserves for reducing costs are included in the elimination or reduction of costs that are not necessary in a normal organization production process(excessive consumption of raw materials, materials, fuel, energy, additional payments to workers for deviations from normal working conditions and overtime work, payments for regressive claims, etc.). This also includes the most common production losses, such as losses from defects.

Identifying these unnecessary costs requires special methods and attention of the enterprise team. Eliminating these losses is a significant reserve for reducing production costs.

Next factor, affecting the cost of production is labor productivity. It is necessary to take into account that the reduction in production costs is largely determined by the correct ratio of the growth rate of labor productivity and wage growth. The growth of labor productivity should outpace the growth of wages, thereby ensuring a reduction in production costs.
Let us consider under what conditions, with an increase in labor productivity at enterprises, labor costs per unit of output are reduced. An increase in production output per worker can be achieved through the implementation of organizational and technical measures, due to which production standards and, accordingly, prices for work performed change, and by exceeding established production standards without carrying out organizational and technical measures.

In the first case, the company receives savings on workers' wages. This is explained by the fact that due to a decrease in prices, the share of wages in the cost of a unit of production decreases. However, this does not lead to a decrease in the average wages of workers, since the organizational and technical measures taken enable workers to produce more products with the same labor costs.

In the second case, the cost of wages workers in the unit cost of production does not decrease. But with an increase in labor productivity, the volume of production increases, which leads to savings on other expense items, in particular, production maintenance and management costs are reduced. It is also important to reduce shop floor and general plant expenses. This consists primarily in simplifying and reducing the cost of the management apparatus, in saving on management costs; as well as reducing the cost of wages for auxiliary and auxiliary workers.

A change in the volume and structure of products can lead to a relative reduction in semi-fixed costs (except for depreciation), depreciation charges, changing the nomenclature and range of products, improving their quality. With an increase in production volume, the number of semi-fixed costs per unit of production decreases, which leads to a decrease in its cost.

Changes in the nomenclature and range of products produced are one of the important factors affecting the level of production costs. With different profitability of individual products (relative to cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs.

Industry and other factors: commissioning and development of new workshops, production units and production facilities, preparation and development of production in existing associations and enterprises

Significant reserves are included in reducing costs for the preparation and development of new types of products and new technological processes, in reducing the costs of the start-up period for newly commissioned workshops and facilities. The impact on the cost of commercial products of changes in the location of production is analyzed when the same type of product is produced at several enterprises that have unequal costs as a result of the use of different technological processes. In this case, it is advisable to calculate the optimal placement individual species products at the enterprises of the association, taking into account the use of existing capacities.

2. Analysis of the activities of OJSC "PKF Vesna"