Coursework: Drawing up cost estimates for equipment maintenance and repair. Calculation of equipment operating costs Calculation of pump repair costs

Date of writing: 27.12.2023

Reading time: 75 minutes

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SAOU SPO RB

Tuymazinsky Industrial College

"Industry Economics"

TOURWITHABOUTINAIRABABOUTTA

Completed by student gr.41M: R.I. Kamaletdinov

Checked by teacher: R. Kh. Yamaleeva

Introduction

5. Calculation of the number of employees

6. Calculation of workshop area.

7. Calculation of basic expenses

9. General shop expenses

10 Calculation of costs for 1 repair unit

11 Calculation of the workshop cost of repairing a part

equipment consumption repair operation

Introduction

This course project was compiled in accordance with the training program for qualified specialists in the repair of industrial equipment. The profession of a mechanical technician is complex and multifaceted. A highly qualified mechanical technician must have a large stock of versatile knowledge so that, using them, he can adjust and set up a wide variety of (including automatically operating) technological equipment, manage it, diagnose its technical condition, timely and quickly determine the causes of failures, and eliminate identified faults and restore functionality.

This course project is the final independent work. Any mechanical technician should be aware of the economic costs of repairing a particular piece of equipment.

Course project on the topic “Organization of repairs to the maintenance of the mechanical section of the workshop and calculation of the costs of repairing parts of the machine model 692M.” The purpose of this course project is to calculate the cost of repairing this machine.

The level of labor productivity and accuracy of manufactured products largely depends on the condition of the machines and mechanisms operated at the enterprise. The constant operating condition of equipment can be ensured by systematically monitoring it and jointly and promptly repairing it. Repairing machines must not only restore their performance and original accuracy, but also ensure long-term trouble-free operation.

The repair service for technological equipment of a machine-building enterprise is a complex of units involved in the supervision of the operation and repair of technological equipment. It includes the department of the chief mechanic of the plant with its constituent mechanical repair shops (RMS), repair and foundry shops, boiler and welding shops, as well as workshop repair bases (TSRB).

The main objectives of this service are:

Ensuring the normal technical condition of process equipment and its uninterrupted operation;

Reducing equipment downtime for repairs and production losses associated with repair work.

The solution to these problems largely depends on the organization of the process equipment repair service or the corresponding units of the integrated repair service.

There are three main types of organization of repair work at industrial enterprises: centralized, decentralized and mixed.

The centralized organization of repair work, which provides for the implementation of all repair work at the plant by the forces and means of the chief mechanic’s department and its mechanical repair shop, is typical for enterprises with a small amount of equipment. Its disadvantage is the complete release of workshops from repairs and operation of this equipment, which reduces the responsibility of production personnel for its technical condition.

The decentralized organization of repair work is that all types of repair work are carried out under the guidance of workshop mechanics by so-called workshop repair bases, which include repair teams. In the mechanical repair shop, subordinate to the chief mechanic, only major repairs of complex units are carried out. In addition, it produces and restores for workshop repair bases those parts and assembly units, the production and restoration of which requires the use of equipment that is not available at the repair base.

A mixed organization of repair work is characterized by the fact that all types of repairs, except major repairs, are carried out by workshop repair bases, and major repairs are carried out by a mechanical repair shop with appropriate departments.

In addition to the listed maintenance methods, GOST 18322-78 provides for:

In-line maintenance is performed at specialized workplaces in a certain sequence;

Maintenance by operating personnel;

Maintenance by specialized personnel - workers trained specifically for the facilities;

Maintenance by a specialized organization with which a corresponding agreement is concluded;

Maintenance by the manufacturer.

1. Design of organization of equipment repair in the workshop

Designing the organization of equipment repair in a workshop begins with determining the total number of repair units of complexity (r.e) of installed equipment, which is calculated using formula (1.1):

where R is the total number of repair units, r.e

n - the number of units of equipment, e. equipment, we take according to the initial data

2. Calculation of the annual operating time of equipment and repairmen

The effective annual operating time of one machine (F d) in hours for a five-day work week with two days off is determined by formula (2.1):

where В d is the number of days off, days, we accept according to the calendar for 2010 - 100 days;

P d - number of holidays, days, we accept according to the calendar for 2010 - 19 days;

8 - shift duration, hour;

2 - number of shifts;

P.p.h - pre-holiday hours, hour, we accept - 10 hours;

To p.r.v. - the coefficient taking into account the loss of working time of the machine is taken equal to 0.95;

Kr - the number of days allotted for major repairs and state implementation. Responsibilities, days, accepted - 10 days.

Substituting the numerical data we get:

We accept the annual fund of work time for repairmen, enlarged - F p = 1860 hours, page 5

3. Calculation of the repair cycle and labor intensity of repair work

The structure of the repair cycle refers to the number and sequence of inspections (O), small (M), medium repairs (C) in the period between two major overhauls (K) or between commissioning and the first major overhaul of the machine.

As a basis for determining the repair cycle, we take the mass type of production, machine weight up to 10 tons.

Let us determine the duration of the repair cycle (T r.c) using formula (3.1):

where A is the standard value of the repair cycle, hour;

K 1, K 2, K 3 - coefficients that take into account the type of production, the properties of the material being processed, and the operating conditions of the machine.

F d - actual annual operating time of one machine, hour;

We accept, A = 24000 hours;

K 1 =1.1, K 2 =1.25; K 3 =1.0, K 4 =1.05.

Selecting the composition of the repair cycle.

Table 3.1

Number of inspections and repairs per repair cycle for different groups of equipment

Equipment group	Number of works per repair cycle




Other equipment

Note: K - number of major repairs; C - number of averages; M - number of small ones; O - number of inspections.

Substituting numerical values, we obtain for all types of equipment the duration of the repair cycle is equal to:

The repair cycle (T r.c) for MRS, KPO, PTO and other equipment is calculated using formula (3.2):

The duration of the inter-inspection period () for MRS, KPO, PTO and other equipment in months is calculated using formula (3.3):

where n o is the number of inspections by type of equipment.

The duration of the overhaul period is determined by formula (3.4):

where n c . n m - the number of medium and small repairs, taken according to Table 1.

We summarize the obtained data in Table 3.2.

Table 3.2

Duration of overhaul and inspection periods

Equipment group



Other equipment

Let us determine the cyclicity coefficients (K c) of all types of repairs (K, S, M) and inspections for MRS, KPO, PTO and other equipment are calculated using formulas (3.5), (3.6) and (3.7), (3.8):

Let us calculate the labor intensity of repair work by type of equipment; we summarize the calculation results in Table 3.3.

Table 3.3

Calculation of labor intensity of repair work

Type of work	Quantity	for 1 type of work	for 1 repair cycle

MRS: TO Total
KPO: TO Total
VET: TO Total
Other: TO Total
Total

Equipment repair capacity (r) is calculated using formula (3.9):

where R is the complexity of repairs, r.e

C - duration of the repair cycle, year.

For each type of equipment, the repair complexity is equal to:

The labor intensity by type of work for one repair cycle (T sl, T st) for MRS, KPO, PTO and other equipment will be calculated using formulas (3.10) and (3.11):

where is the labor intensity of plumbing work of all types of repairs (K, S, M) and inspection (O), hour;

Labor intensity of machine tools for all types of repairs (K, S, M) and inspection (O), hours.

MRS:

KPO:

VET:

Other:

The total labor intensity of repair work at the plant () for MRS, KPO, PTO and other equipment is calculated using formula (3.12):

The labor intensity of repair work for one year for MRS, KPO, PTO and other equipment is calculated using formula (3.13):

The labor intensity of repair work for one year by type of work (T next year, T senior year) for MRS, KPO, PTO and other equipment is calculated using formula (3.14):

Annual labor intensity of plumbing work, man-hour

Annual labor intensity of machine work, machine-hour

Based on the composition of the repair cycle (see Table 3.1) and the calculation of the between-repair and inter-inspection periods, we build graphs of the maintenance system for the types of equipment:

Month year

4. Calculation of the quantity and composition of equipment

where n is the required amount of capital equipment, units;

T ST - total annual labor intensity of machine work, machine-hour; calculated using formula (4.2):

where Kz is a coefficient taking into account the supply of spare parts from outside, we take it equal to Kz = 1.0.

K k.r =0.97 is a coefficient that takes into account the execution of major repairs on the side. , page 11

k M - coefficient taking into account the increase in the volume of machine tools for modernization, we take equal to 1.1. , page 11

F ST - actual annual fund of equipment operating time;

kZ - equipment load factor, taken equal to 0.6. , page 11

Table 4.1

Name of machines	Machine model	Number of machines	Power of all machines, kW	Amount, rub.
Screw-cutting lathe
Universal milling machine
Vertical milling
Cross-planing
Slotting machine
Vertical drilling machines
Universal grinding
Surface grinding
Total				14 232 300

5. Calculation of the number and composition of workers

Calculationnumbermainworkers(machine operators)(R Art.) is determined by formula (5.1):

where c=2 - number of shifts;

K m.o - multi-machine service coefficient, take 1.05;

To p.n. - the coefficient taking into account the revision of standards is taken equal to 1.35.

The calculation of the number of mechanics and repairmen (P sl.) is determined by formula (5.2):

where is the labor intensity of plumbing work, hour

To RMC - coefficient taking into account the work of mechanics performed at RMC, we take 0.75;

Km is the coefficient of modernization of the equipment fleet, taken equal to 1.0;

To m.r. - the coefficient taking into account further mechanization of work is taken to be 1.05.

The number of main workers (P main) (machine operators and repairmen) is determined by formula (5.3):

Calculationnumberauxiliaryworkers(R vsp.) is determined in the amount of 15% of the main workers according to formula (5.5):

Calculationnumberemployees(R serving) is determined in the amount of 2% of the number of all workers according to formula (5.6):

Calculationnumberspecialists(R specialist.) is determined in the amount of 2% of the number of main and auxiliary workers according to formula (5.7):

CalculationnumbermanagerialcompositionRMC(R hands) is determined at the rate of 1% of the number of all workers according to formula (5.8):

Calculationnumberjuniorservingpersonnel(MOP) determined at the rate of 1.5% of the number of main and auxiliary workers, employees, specialists, determined by formula (5.9):

The calculation results are summarized in Table 5.1.

Table 5.1

	Number of persons	Specific gravity, %
Machine operators
Repairmen
Auxiliary workers
Employees
Managers
Specialists
Junior service personnel (JOP)
Total

6. Calculation of workshop area

The production area of the RMC (S RMC) is determined in m 2 according to the norms and rules of SNiP-90-81 using formula (6.1):

where M is the average area norm per machine, we take it equal to

M = 10m 2 ; K=0.8 - the coefficient taking into account the mass characteristics of the equipment is taken equal to 0.8.

The volume of the RMC (V RMC) is determined by the formula in m 3 according to formula (6.2):

where h is the height of the building, we take it equal to 10 m.

The cost of the building (Сз) is determined by formula (6.3):

Where C is the price per square meter, we take it equal to 3,500 rubles.

7. Calculation of basic expenses

CalculationneedsVmainmaterials

The main part of inventories is used as objects of labor in the production process. They are entirely consumed in each production cycle and transfer their entire cost to the products produced.

With an annual overhaul of 5% of machine tools, the indicator () is determined by formula (7.1):

With annual minor repairs of 100% of machines, the indicator () is determined by formula (7.2):

With an average annual repair of 15% of machines, the indicator () is determined by formula (7.3):

The workshop's need for materials (Q) for repair needs in kg is calculated using formula (7.4):

where l is the coefficient taking into account the consumption of material for inspections and overhaul periods, we take it equal to 1.2.

H i is the rate of material consumption for one major overhaul of equipment, taken equal to 14 kg; L - coefficient reflecting the ratio of the rate of material consumption for medium and major repairs, is taken equal to 1.2; B - coefficient reflecting the ratio of the rate of material consumption for current and major repairs, is taken equal to 0.2.

The amount of material costs in value terms (C m) is calculated using formula (7.5):

Where C M = 20 rub. - price per kilogram of material (steel).

To calculate the wages of machine operators, category 4 is used; The hourly tariff rate is 28.65 rubles.

The basic salary of machine operators (Z o) is calculated using formula (7.6):

Where CHTS is the hourly tariff rate, rub.

Additional payment for professional skills (D 1) is determined in the amount of 5% of the basic salary according to formula (7.7):

Additional payment for hazardous working conditions (D 2) is determined in the amount of 10% of the basic salary according to formula (7.8):

The additional payment for completing a standardized task (D 3) is determined in the amount of 15% of the basic salary according to formula (7.9):

The total additional payment (Zd) is calculated using formula (7.10):

The total wage fund for machine operators (payroll 1) is calculated using formula (7.11):

To calculate the wages of repairmen, category 5 is used; hourly tariff rate - 32.40 rubles.

The basic salary of repairmen (ZO) is calculated using formula (7.12):

Additional payment for professional skills (D 1) is determined in the amount of 12% of the basic salary according to formula (7.13):

Additional payment for hazardous working conditions (D 2) is determined in the amount of 7% of the basic salary according to formula (7.14):

The additional payment for completing a standardized task (D 3) is determined in the amount of 13% of the basic salary according to formula (7.15):

The total wage fund for machine operators (payroll 2) is calculated using formula (7.16):

To calculate the wages of auxiliary workers, category - 2 is accepted; The hourly rate is 19.50 rubles.

The basic salary of repairmen (ZO) is calculated using formula (7.17):

Additional payment for efficiency and quality (D 1) is determined in the amount of 10% of the basic salary according to formula (7.18):

Additional payment for hazardous working conditions (D 2) is determined in the amount of 25% of the basic salary according to formula (7.19):

The total wage fund for machine operators (payroll 3) is calculated using formula (7.20):

We summarize the results obtained in Table 7.1.

Table 7.1

Basic salaries of managers, specialists, employees, minimum salary (payroll 4)

The general wage fund (payroll total) according to the RMC is determined from the labor fund of machine operators (payroll 1), repairmen (payroll 2), auxiliary workers (payroll 3), managers, specialists, employees, MOP according to the formula (7.21):

Payroll calculation is performed in table 7.2.

Table 7.2

Table 7.3

We will calculate the average wage for the workshop (wage avg.) using formula (7.23):

The calculation of social insurance contributions from basic and additional wages is taken in the amount of 26% of the total payroll amount for the site: 4,807,058.80 * 26% = 1,249,835.59 rubles.

8. Expenses for maintenance and operation of equipment

Calculationcostsonpowerelectricity(W e.e.):

The annual consumption of power electricity (W e) is determined by formula (8.1):

W mouth - installed power of all machines on the site, taken according to table 4.1, W set. =78 kW.

P O - coefficient of simultaneous operation of equipment, taken equal to 0.75;

K C - loss coefficient in the electrical network, taken equal to 0.94;

P d - efficiency of electric motors, take 0.95.

The cost of annual electricity consumption (C e) is determined by formula (8.2):

Where C e = 1.93 rubles is the price for one kilowatt/hour of electricity

CalculationcostsonwaterForproductionneeds

Annual water consumption (Q in) for production needs is calculated using formula (8.3):

V=25m 3 - annual water consumption per machine;

m=2 - number of shifts;

n=27 - number of machines.

The cost of water costs (CW) is calculated using formula (8.4):

Where C in = 27.80 rubles is the price of 1 m 3 of tap water.

Calculationcostsoncompressedair

The annual consumption of compressed air (Q compressed) is determined in m 3 according to formula (8.5):

Where j=1.3 is a coefficient taking into account compressed air losses;

10 m 3 - compressed air consumption during continuous operation of the air receiver;

K n =0.9 - air intake utilization factor.

The cost of compressed air (C) is calculated using formula (8.6):

Where is Tszh. =1.18 rubles - price for 1 m 3 of compressed air.

Calculationcostsonpaymentmachine operators,repairmenAndauxiliaryworkers

1,593,336.10+1,909,163.52+342,751.50=3,845,251.12 rub.

Calculationdeductionsonsocialinsurancefromsalaryboardsauxiliaryworkers,MOP.

Determined as a percentage of the labor costs of machine operators, repairmen and auxiliaries (payroll 1, payroll 2, payroll 3) in the amount of 26%.

CalculationcostsoncurrentrepairMRS,KPO,VETAndother thingsequipment

The costs of current repairs of metal-cutting machines (Z MRS), forging equipment (Z KPO), lifting and transport equipment (Z PTO), other things (Z other) are determined as a percentage of their cost.

Table 8.1

Costs for current repairs of all types of equipment

Name	Amount, rub.	% of deductions	Amount of deductions, rub.

KPO (30% of the cost of MRS)
VET (10% of the cost of MRS)
Other (5% of cost)
Total	20 636 835,00		1 359 185,00

CalculationdepreciationmainAndauxiliaryequipment

Depreciation charges (A) for main and auxiliary equipment are calculated using formula (8.7):

Where N a =6.7% is the depreciation rate

Calculationwear and teartoolsAndproductioninventory

The costs of wear and tear of low-value tools and their restoration (Z and) amount to 1,500 rubles for one equipment:

9. General shop expenses

CalculationcostsonlightingRMC

The cost of lighting the RMC (Q os) is calculated in kW according to formula (9.1):

Where - the number of lamps on the site is used per 3m2 - one fluorescent lamp;

P av =75 W - average power of one fluorescent lamp;

F d =22x17=374 hours - effective operating time of lamps; (17 hours - lamp burning time per day; 22 - number of working days per month);

K o =0.75 - coefficient of simultaneous burning of lamps.

The cost of lighting (C O) RMC is calculated in rubles using formula (9.2):

Where C e = 1.93 rubles is the price for 1 kW/hour.

CalculationcostsonheatingRMC

Heating costs RMC (Q p) are calculated in tons using formula (9.3):

Where F o =200 days x 24=4800 hours is the duration of the heating period;

q p =0.5 kcal/kg - rate of steam consumption per 1 m 3 per building volume;

i=540 kcal/kg - steam heat retention indicator.

The cost of heating costs (C from.) is calculated using formula (9.4):

Where C p =875.10 rub. - price 1t pair.

CalculationcostsonpaymentlaborRSS

Labor costs RSS - the total annual wage fund for managers and specialists, which is 172,500 + 82,800 = 255,300 rubles.

Calculationdeductionsonsocialinsurance

We accept at the rate of 26%: 255,300 x 0.26 = 66,378 rubles.

CalculationdepreciationdeductionsbuildingRMC

We take it at 2.8% and determine it using formula (9.5):

CalculationcostsonsecuritylaborAndtechnologysecurity

The cost of labor protection and safety (3) is 10% of the wage fund of the main workers, determined by formula (9.6):

CalculationcostsoncurrentrepairbuildingRMC

The costs of current repairs of the building and structures (3 tr.) are 10% of the cost of the RMC building and are calculated using the formula (9.11):

10. Calculation of the workshop cost of repairing a part

Table 10.1

Expenditure	Annual costs, rub.
IExpensesoncontentAndexploitationequipment
Power electricity costs
Water consumption
Compressed air consumption
Expenses for depreciation of main and auxiliary equipment
Expenses for current repairs of MRS, KPO, PTO, other
Expenses for wear and tear of low-value tools and equipment
Labor costs for main and auxiliary workers
Social insurance contributions
Costs for basic materials
TotalexpensesRSEO	8 168 346,10
Basic salary of managers, specialists, employees
Equipment depreciation expenses
Workshop lighting costs
Heating costs
Labor safety expenses
Expenses for current repairs of buildings and structures
Social insurance contributions
Totalgeneral shopexpenses	9 075 680,70
Totalworkshopexpenses	17 244 026,80

11. Calculation of costs per repair unit

Costs for 1р.е are calculated using formula (11.1):

Where Ts r - shop costs

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Transcript

1 Abstract... 2 Introduction... 3 Determining the timing of the development and modernization of technological processes, the required number of performers... 5 Calculating the costs of performing a set of works... 7 Calculating the cost of technological preparation of production... 8 Calculating pre-production costs. .. 8 Calculation of capital costs... 9 Calculation of the cost and price of the designed technological process Determination of costs for materials Determination of costs for purchased products Determination of wages of main production workers Calculation of tax deductions Calculation of indirect costs Calculation of current costs for the maintenance and operation of technological equipment Electricity costs Costs of materials Calculation of basic and additional wages of employees, deductions for social needs Calculation of costs for setting up equipment Calculation of costs for repairs and overhaul maintenance Calculation of depreciation of equipment Calculation of indirect costs Determination of non-production costs Calculation of the economic efficiency of a set of works Checklists References... 20

2 Abstract The guidelines contain organizational and economic issues. Designed for students of MSTU named after N.E. Bauman, carrying out diploma projects related to technological preparation of production, development or modernization of technological processes. They can also be used for engineering graduate students from other higher educational institutions. The work discusses the calculations of economic indicators necessary for the stage of technological preparation of production. It is shown how to calculate the complexity and duration of stages; required number of performers; costs of performing work on the design and implementation of a technological process, the cost of the work performed, the planned economic effect, and the projected profit from the developed or modernized technological processes. New technological, technical, organizational developments require investment. An important skill of graduates is the ability to conduct a reliable and complete assessment of the expected effects of modernization and development of technological processes: improving the technical parameters of products, increasing the quality of products and (or) productivity, expanding technological capabilities, reducing production personnel, occupied space, and energy intensity of processes. Methodological instructions serve as one of the tools for performing this assessment in the organizational and economic part of the thesis. 2

3 3 Introduction These guidelines are intended for students completing diploma projects and works. Such projects may include, for example, the development of technologies for producing anti-corrosion coatings, the formation of three-dimensional nanostructures, various welding methods, and chemical technological processes in the manufacture of integrated circuits or printed circuit boards. In any actual project: conducting exploratory research and developing new technological processes and equipment, modernizing existing technological processes, manufacturing special technological equipment, materials on this topic are studied and analyzed, taking into account the latest developments. In the organizational and economic part of the project or work (OES), the general requirements should be met, which are as follows: the part of the explanatory note that reflects organizational and economic issues should be ~ 5-10% of its volume (10-20 pages), graphic part, as a rule, consists of 1-2 sheets of A1 format (or 1-2 sheets in a Power Point presentation). The sheet should present the main results in digital (formulas, tables) and graphical form (diagrams, graphs); The EHR should consist of an introduction, main part, conclusions, graphic materials and a list of references used. The introduction usually describes a brief description of the topic of the diploma project, an analysis of the goals and conditions of the work, the relevance and analysis of the competitive advantages that are planned to be obtained after completing the task, the scope of application of the technical processes, the justification of the economic requirements and limitations of the work performed. The main part of the economic section of the diploma project defines the stages and phases of work on P (technical specifications, technical design, working design) for the entire system of technological preparation of production (TPP) or for a specific technological process. The complexity and duration of the stages are calculated; the required number of work performers is determined taking into account the needs of the task; a schedule (tape schedule) or network schedule is drawn up and, if necessary, its optimization is carried out. Next, costs are calculated

4 4 to carry out work on the design and implementation of the technological process, or its modernization, development of the design for manufacturability, design and manufacture of special technological equipment, unification of the documentation system and the cost of the work performed. The cost of manufacturing products and operating technological equipment is calculated (if this condition is included in the diploma project). If possible, the planned economic effect is calculated, the need for investment, the sources of funds received, the payback period and the projected profit from the developed or modernized technological processes are determined. The conclusions must reflect the technical and economic feasibility of the project, the timing of the work, the number and qualifications of performers, and the predicted economic results from the innovation (economic benefit) or social or technical effects. The following are included as graphic materials on an A1 sheet or in a presentation: a table of achieved quality indicators for the development option and analogues, indicating technical characteristics; strip or network schedule for completing a given project; diagrams (histograms) of the cost structure by stages of work or costing items; table of technical and economic indicators of the work performed. In the feasibility study, carried out in the main part of the diploma project or work, it is determined which indicators of the quality of products or technological processes should be improved, criteria for achieving goals are established, and possible alternatives are identified.

5 Determining the timing of the development and modernization of technological processes, the required number of performers. First of all, a differentiated list of works is determined for all stages of the design and development of technological processes (PDDP), taking into account their specifics and the entire technological preparation of production. These development stages can be performed either completely or in various combinations. Table 1. Stages of design and development of technological processes. Development stage Technical specification Technical design Detailed design and preparation of technical documentation Work performed Selection of materials. Approval of the work plan and their deadlines. Development of a technical proposal. Review and approval of the technical proposal. Development of a technical project. Design of technological processes, testing of products for manufacturability. Review and approval of the technical design. Development of a working project. Typification and standardization of technological processes and technological equipment. Approval of technical design and preparation of technical documentation. To plan the duration of work stages, you can use calculation and experimental-statistical standards. Such standards are always present in enterprises or pilot plants. When using new equipment in the development of technological processes, time standards should be taken from passports and technical descriptions, instructions for equipment, by contacting the enterprise standardization bureau. If access to data is difficult, you can use the formula for each stage of work: T eti t eti k di k dir =, p T k work cv in 5

6 where t et i labor intensity of the stage (stage), person-hours; p slave i is the number of workers simultaneously performing work at a given stage (stage); T cm duration of shift, hours; k int i coefficient taking into account compliance with standards (if no other data is available, it should be taken equal to 1); k d i is a coefficient that takes into account the additional time spent on coordination, approval, amendments to technical documentation and other work not provided for by the standards; k dir is the coefficient for converting working days into calendar days, F k dir = F where F k is the number of calendar days in the plan year; F n number of working days in the plan year. The actual duration is most often longer than the estimated one, as there are downtimes, waits, etc., so the estimated time must be increased by about 20%. It is necessary to take into account that the labor intensity of each technological process includes the execution time of technological T t, control T k, transport T tr, warehouse T sc operations, natural processes T e and break time T per. Therefore T = T + T + T + T + T + T tech. pr t K Most often, when designing technological processes, the required labor intensity is calculated, but the inverse problem is also possible with clearly fixed deadlines for completing the work; it is necessary to determine the required number of performers. Probabilistic and expert methods for assessing labor intensity are practically not used for the stages of technological preparation of production and the development and modernization of technological processes. The duration of each stage of work can be estimated using the formula (without taking into account additional work): TP k n eti F i =, ni where t et i is the labor intensity of the i-th stage of development, person-hours; n i - number of performers at the i-th stage of development, people. Then the number of performers required to complete the stage is determined by the formula: t, CK e lane. 6

7 t eti n i =, Fi where F i is the real time that needs to be spent on working on a separate stage, based on the deadline. As the number of development participants changes, the duration of work on each stage also changes. The duration of development stages without taking into account additional work performed by development participants is determined by the formula: t F iiiiz = n where n i is the accepted number of performers of the i-th stage of development, people; t floor i - labor intensity of the i-th stage of development, person-hours. Based on the calculated duration of stages and work, a strip or network schedule of technological preparation of production is constructed. It is being optimized. As an optimization criterion, the minimum possible period for completing the PRTP or the costs of their implementation can be taken. The most commonly used optimization methods are parallelism of work, uniform use of capacity and resources. these i, 7 Calculation of costs for performing a set of works of a technological profile The amount of investment for work in the general case consists of the costs of: testing the design for manufacturability, with changes to the design and technological documentation; design, typification and standardization of technological processes; design, unification, standardization of technological equipment; classification and coding of technical and economic information; development of working documentation for specialized workplaces and areas of main and auxiliary production;

8 8 purchase, adjustment and installation of new equipment and technical equipment, special software; salaries of main and auxiliary personnel, taking into account deductions for social needs. Most often, in diploma design, specific technological processes are developed and modernized. Calculation of the cost of technological preparation of production The cost of design work by the Chamber of Commerce and Industry is determined as the sum of costs for the design of technological processes, technological equipment, creation of working documentation, purchase and installation of equipment, wages of performers and depends on the complexity of the project being designed and the design time frame. Calculation of pre-production costs Calculation of development cost estimates at the pre-production stage is a probabilistic task, since the actual costs are unknown until the end of the design work, and there are no cost norms for many items. Therefore, pre-production costs are determined by the aggregated method using the formula: C pp = L o pp + L d pp + L sn + P k pp, where L o pp is the basic salary of performers, it is defined as L o pp = L avg * T pp, where L avg average hourly wage of performers, rub/h; accepted according to the enterprise data; T pp = T pp labor intensity of work at the pre-production stage; L d pp additional wages of performers, it is defined as L d pp = L o pp * α d, where α d is the coefficient of additional wages, α d; L сн costs for social insurance are defined as L сн = (L o pp + L d pp)* α сн, where αсн is the coefficient of contributions for social needs (according to 2010 data, it is 0.26); P k pp indirect costs for the development of the technological process, design and manufacture of technological equipment, P k pp = (L o pp + L d pp)* α c,

9 9 where α to the coefficient of indirect costs, α to = Contributions for social needs are divided into mandatory payment funds: Pension Fund of Russia (Pension Fund of Russia) = 0.2, FSS (Social Insurance Fund) = 0.029; FFOMS (federal compulsory social insurance fund) = 0.011; TFOMS (territorial compulsory social insurance fund) = Calculation of capital costs Capital investments C to represent the sum of costs for the acquisition, transportation, installation and adjustment of equipment in rubles and are determined by the formula: C to = n l= 1 C where C n design price n- new type of new equipment, rub.; k rent is the coefficient of profitability of production, k rent is taken equal; k tm coefficient of costs for transportation and installation of equipment, k tm is taken equal; n number of items of purchased equipment. When upgrading equipment, the design price of the upgraded equipment is determined by the formula: C MOD = C BAZ N * k tm * k rent m s C ZAM. UZLk + (C N. UZk + SSB) k = 1 k = 1 where C BAZ price of basic (upgraded) equipment, rub. (determined according to enterprise data); C REPLACEMENT UNITk price of the kth replacement unit, rub. (according to the company); Ts N.UZk price of the k-th new node, rub. (calculated similarly to calculating the design price of new equipment); m, s the number of replaced and new nodes, respectively; With SB, the cost of assembling modernized equipment, rub. (when replacing units, costs are required for disassembling the equipment, which are conditionally equivalent to the costs of installing new SSB units). Specific capital costs for the new and basic options are determined by the formulas: C specific book = C book / N year, C specific book = C book / N year, where N year is the annual output, units, k RENT,

10 10 Calculation of the cost and price of the designed technological process The design cost of modernized or newly designed equipment and technological equipment C tp is determined by the sum of costs for: materials M, purchased components P of newly designed components and assemblies, the main L o and additional L d salaries of the main production workers , deduction for social needs L сн from the wages of these workers, indirect P to expenses. C tp = M + P + L o + L d + L sn + P k. When manufacturing modernized equipment in a single production environment, the design cost of the equipment is calculated taking into account pre-production costs C pp per unit of designed equipment C pp: C pp = C pp /A ob n, where C pp pre-production costs for preparing the production of new equipment; And the amount of designed equipment that will be manufactured in the first two years. In this case, the cost of the upgraded equipment will be determined by the formula: C tpn = C pp + C Determination of costs for materials tp Costs for materials are determined by summing the products of the price of the i-th material by its quantity: M = n i= 1 G i * C i, where G i consumption rate of the i-th material; T i price of material; n number of names of materials used. Determining the costs of purchased products The costs of purchased products are determined by summing the product of the price of the jth purchased product by its required quantity:

11 11 P = m j= 1 G j * C j, where G j is the number of purchased products of the j-th name; C jth name; m number of items of purchased products. purchase price of the product j- Determination of wages of main production workers Wage costs have a historically established calculation algorithm, applicable to all enterprises in the country and consisting of: labor intensity standards for individual stages of development; minimum wage (minimum wage); tariff and qualification reference books (TKS); unified tariff schedule (UTS). Having calculated the costs of remunerating performers during the development of a technological process, it is possible to estimate the total amount of costs for the CCI. The minimum wage determines the lowest limit of wages for qualified workers when performing simple work under normal working conditions. In accordance with Article 3 of the Federal Law of the Federal Law “On the Minimum Wage”, from April 20, 2007, the established minimum wage is used exclusively to regulate wages and determine the amount of benefits for temporary disability. The use of the minimum wage for other purposes is not permitted. In accordance with the Federal Law of the Federal Law “On remuneration of employees of federal state institutions”, the Government of the Russian Federation decided: To establish, from September 1, 2007, the tariff rate (salary) of the first category of the Unified tariff schedule for remuneration of employees of federal state institutions in the amount of 2,300 rubles. Approve inter-category tariff coefficients of the Unified tariff schedule for remuneration of federal government institutions. To calculate wages for time-based wages, it is enough to know the amount of time actually worked and the tariff rate.

12 12 Payroll is calculated based on the determination of basic and additional wages. The article “Basic salary” includes the basic salary of all performers directly involved in the development of the technological process, taking into account their official salary and time of participation in the development. The basic wages of production workers are determined with the development of an enlarged manufacturing route according to the formula: L o = T 2 * L avg, where T 2 is the labor intensity of manufacturing newly developed units; L avg average hourly wage. Here it is necessary to take into account the types of work performed during the manufacture and assembly of structural components of a modernized or newly created technological process, as well as work carried out during the assembly of equipment as a whole (C Sat). The article “Additional wages” takes into account all payments to direct performers for time not worked in production. Additional wages are calculated using the formula: α D L D = L 100 where α d is the percentage of additional wages, α d 20 30%. Calculation of tax deductions O, Tax deductions are calculated using the following formula: L сн = (L о + L d)* α сн, where α сн is the coefficient of deductions for social needs (according to 2010, it is 0.26). Calculation of indirect costs Indirect costs take into account administrative and general expenses that are not possible to allocate for specific technological work. These include all types of communication services, costs of employee travel, taxes, fees, payments for compulsory property insurance and mandatory certification of products, enterprise risks, loan payments

13 banks; costs for warranty repairs and post-warranty service; other expenses not related to other cost elements. So, P k = L o * γ k, where γ k is the percentage of indirect (general production and general economic) expenses. If there is no other information, γ k is accepted within %. So, the production cost of the designed or modernized technological process will be: C tpn = C pp + C tp. Calculation of current costs for the maintenance and operation of technological equipment 13 Current costs are calculated per year for equipment using the formula: C tech = E + M + L o + L d + L sn + P cash + P rem + R am + R k + R in , where E is the cost of electricity, rub.; M costs of materials used in the operation of equipment, rub.; L o and L d basic and additional wages of main production workers, rub.; L сн deductions to social funds from the wages of main production workers, rub.; P cash costs for setting up equipment, rub.; P repair costs for equipment repair, rub.; Frame depreciation of equipment, rub.; R to indirect costs, rub.; R ext non-production expenses, rub. Electricity costs E = N set * ŋ el *F d.ob *C el, where N set installed capacity, kW; ŋ electric coefficient, which takes into account electricity consumption; F d.about the annual actual operating time of the equipment, h; Tsel price of 1 kW/h of electricity, rub. Costs of materials The costs of material of the i-th brand used in the operation of equipment are determined by the formula: M i = V mi * F d.v * C mi or M i = V mi * Q v * C mi,

14 where V mi is the consumption of the i-th grade of material: m 3 / h, l / h, kg / h, kg / piece, etc.; T mi price of the i-th grade of material, rub./m 3, rub./l, etc.; Q about equipment, pcs./year. annual (calculated) productivity Calculation of basic and additional wages of workers, deductions for social needs 14 Basic and additional wages of workers involved in equipment maintenance are calculated using the following formulas: L o = R * L avg * n -1 * F d .about; L d = L o /100 * α d, where R is the number of workers servicing the equipment in one shift, people; L avg. h hourly tariff rate of the average category or average hourly wage of workers, rubles/hour; n number of pieces of equipment serviced by one worker; α d percentage of additional wages from the basic salary. Tax deductions are calculated using the following formula: L sn = (L o + L d)* α Calculation of costs for setting up equipment sn Basically, the costs for setting up equipment include the costs of wages for setup operators, so there is no need to allocate them separately. Calculation of costs for repairs and overhaul maintenance Costs for repairs and overhaul maintenance are calculated using the following formula: P repair = α repair * C to rev / 100, where α repair is the percentage of annual deductions for equipment repairs, α repair 3 15%; Total capital costs for equipment, rub. Calculation of depreciation of equipment Depreciation deductions for the complete restoration of the active part of fixed assets (machinery, equipment and vehicles) are made in accordance with clause 13 of the Regulations on the procedure for calculating depreciation deductions for fixed assets

15 in the national economy (from N VG-21-D/144/17-24/4-73 (N VG-9-D)), during their standard service life. According to clause 43 of the Regulations on Accounting and Reporting in the Russian Federation No. 170, it is stipulated that depreciation on all fixed assets is accrued during the standard period of their useful life according to the standards approved in the manner prescribed by law. Depreciation of production equipment is accrued according to current standards, taking into account increasing and decreasing factors in cases established by law. In this case, the annual amount of depreciation is determined based on the original cost of the fixed asset object and the norms of depreciation calculations based on the useful life of this object. The calculation is made according to the formula: where C b P am = i C b i *α 100F - book price of the i-th type of equipment, rub.; α am - the rate of annual depreciation for equipment of the i-th type, %, α am the actual annual fund of time, hours; am d * t i, %; Fd - t i - the time of use of the i-th type of equipment when performing a given production, hours. For intangible assets, the depreciation rate α am is calculated by the formula: 12 α am =, T where T i is the useful time of use, months. If there is a large amount of equipment and intangible assets, then after calculating depreciation charges, the results obtained are placed in table 2. i Table 2. Costs for the item “Depreciation of production equipment” Name of equipment Book price, rub. Quantity, pcs. α Annual fund Time of use, Amount of costs, time, h. rub. h.

16 16 Calculation of indirect costs Calculation of indirect costs is carried out according to the formulas and in the manner specified in the section for calculating indirect costs of the cost of the technological process. Determination of non-production costs Non-production costs in the design of technological processes include the costs of maintaining personnel who ensure normal operation of the finished product by the consumer within the warranty period. Non-production expenses are accepted in the amount of 3-7% of production costs. So, C tek = E + M + L o + L d + L sn + P cash + P rem + P am + P k + P ext. In this formula, current expenses are calculated for 1 year. The service life of equipment most often exceeds a year, therefore, when calculating economic efficiency, it is necessary to take into account how long (at least approximately) the designed (modernized) technological process and production equipment are planned to be used without significant changes and make the necessary adjustments to the calculations. Calculation of the economic efficiency of a set of works To assess the economic efficiency of a set of works on technological preparation of production, development and modernization of technological processes and special equipment, data is needed both on the design and operation of equipment, on planned sources of investment, possible investment policy, etc. Only in this case is an adequate full assessment of the level of effectiveness possible. Within the framework of thesis design, access to a larger amount of initial data is difficult, and the calculation of all the necessary parameters will exceed the allotted limit for the EPC.

17 Therefore, in the general case, to evaluate and analyze the effectiveness of the costs incurred for the design of technological processes, the following indicators can be used: the ratio of the obtained quality characteristics and the costs of achieving them; contractual price of work; net profit; cost-effectiveness of CCI. It is advisable to indicate from what funds it is planned to invest in the modernization of production: own and borrowed funds and the planned investment policy. The formation of prices for scientific and technical products is carried out on a contractual basis by agreement of the parties. This is necessary if the company orders this work to be performed by a third party. The manufacturer needs to determine the manufacturer's price for the development (modernization) of technological preparation for production. Price calculation is most often carried out based on the invested costs: C ras = C tpn + P r, where P r is the desired profit of the developer company. Profit is calculated using the formula: P r = (C tpn C m)* ρ n /100, where C m material costs, including costs of raw materials, materials, all types of energy, spare parts, semi-finished products, fuel, work and production services of third-party organizations ; ρn profitability standard adopted by the developer, %. K ef = 100 * P h / C tpn cost efficiency coefficient for scientific and technical work, where P h is the net profit, which is obtained by deducting taxes from the desired profit of the development company. In the process of planning and designing developments, it is necessary to evaluate the type of technological process according to the degree of novelty: development of technical and industrial processes, requiring the use of fundamentally new methods for their creation, implementation, etc.; development or significant modernization of technology that has analogues; modernization of technological processes associated with minor changes in technology, devices, etc. For work of the first and second types, it is difficult to calculate economic efficiency, since there is only forecast data on the cost of technological preparation of production, and it is practically impossible to assess the effect that will be obtained from the production of products. In this case 17

18 18 it is necessary to evaluate the scientific, technical and social significance of the created product quality indicators. For example, the technological process being created will lead to the production of products that will increase the defense capability of our country, or will lead to significant social effects (carrying out operations in non-stationary conditions), etc. In this case, it is possible to use a method for assessing the achieved level of product quality using an integral quality indicator: q к = P К /С К where Р К is the probability of achieving specified quality characteristics; C K - costs for obtaining quality characteristics. This method can be classified as a unified method for assessing quality in the production process, since it makes it possible to determine the efficiency at each phase of the production process using one criterion. Requirement for an integral quality indicator characterizing the ratio (P K / S K): the higher the probability of achieving a result, the greater the costs may be to achieve the required quality in the production process. For work of the third type, and (or) if there is a need to evaluate the economic efficiency of the implementation of the created technological process, it is possible to use the method given in. As a result of assessing the scientific, technical or economic efficiency of the Chamber of Commerce and Industry, a conclusion must be drawn about the feasibility of its implementation.

19 19 Test questions 1. What are the stages of design and development of technological processes? Answer. 2. How is the duration of work calculated at each stage of the TPP? Answer. 3. What components make up the amount of investment for the work? Answer. 4. How are pre-production costs calculated? Answer. 5. To what funds are mandatory social payments distributed, and in what proportion, starting from 2010? Answer. 6. How are indirect costs calculated? Answer. 7. How are the current costs of maintaining and operating technological equipment calculated? Answer. 8. What is the formula for calculating the costs of equipment repairs and overhaul maintenance? Answer. 9. What is equipment depreciation? Answer. 10. What are non-production costs? Answer.

20 20 References 1. Volchkevich L.I., Kuznetsov K.I. Guidelines for completing the course work “Feasibility study of investment design” (VI year, XI semester). M.: Publishing house MSTU im. N.E. Bauman, p. 2. Ivanova N.Yu., Savchenko N.N. Organization and planning of R&D. Guidelines for the development of the organizational and economic part of research and design diploma projects. M.: MSTU Publishing House, p. 3. Odintsova L.A. Implementation of the organizational and economic part of diploma and course projects in the specialty “Instrumental equipment and technologies”: Method. Directions. M.: Publishing house MSTU im. N.E. Bauman, p. 4. Sazhin Yu. B., Samokhin S. V. Methodological manual for the implementation of the organizational and economic part of diploma projects on the development and use of software products: Textbook. M.: MSTU Publishing House, p. 5. Methodological recommendations for planning and accounting for production costs in mechanical engineering. M.: Printing house NIEMI, p. 6. Organization and planning of mechanical engineering production (production management): Textbook / K.A. Gracheva, M.K. Zakharova, L.A. Odintsova and others; edited by Yu.V. Skvortsova, L.A. Nekrasova. M.: Higher School., p. 7. Enterprise economics: Textbook for universities / I.E. Berzin, S.A. Pikunova, N.N. Savchenko, S.G. Falco; edited by S.G. Falco. M.: Bustard, p. 8. Russian Federation. Decrees of the Government of the Russian Federation. On the increase from October 1, 2006, in the size of the tariff rate (salary) of the first category of the Unified tariff schedule for remuneration of employees of federal government institutions: Decree of the Government of the Russian Federation of September 30, 2006 590 Moscow // Collection of legislation of the Russian Federation Art. 2015.

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Drawing up cost estimates for equipment repair and maintenance

We will present the calculation of the total cost of the work performed in accordance with the Basic Provisions on the composition of costs included in the cost of the work.

The cost of work, calculated according to the economic elements of costs, makes it possible to: a) determine the total amount of resources spent on repair and maintenance of equipment; b) identify the cost structure as a whole, hence measures to reduce costs.

In this section, all costs by item are summarized in Table 9.

Table 9 - Cost estimate for equipment repair and maintenance

The share of individual cost items is determined by the formula:

where З i are individual cost items (for example, “Material costs”);

Z TOTAL – total amount of costs.

Analyzing the structure of the cost of repair and maintenance of equipment, it is clear that the share of material costs in the cost structure reaches ...%. From here it becomes clear that the most important factor in reducing the cost of work is reducing the consumption of material resources: raw materials, materials, fuel, energy of all types. This can be achieved in various ways, the main ones being:

Introduction of resource-saving technological processes, low-waste and non-waste technologies;

Energy saving through organizational measures, development of consumption standards for various types of energy.

Saving labor resources is important. Despite the relatively small share of wage costs in the structure of production costs, we should not forget that saving wages entails saving payments to extra-budgetary funds and reduces a number of tax payments, the calculation base of which is the wage fund. For this reason, the tasks of increasing labor productivity and reducing the number of production personnel or part of it, for example, the administrative apparatus, are relevant.

Increased labor productivity can be achieved in various ways. The most important of them are mechanization and automation of production processes, the development and implementation of high-performance technological equipment, and the replacement of physically and morally obsolete equipment. The introduction of these measures should be accompanied by an improvement in the organization of production and labor, since more productive, and therefore more expensive, equipment will be cost-effective only if its utilization rate is high. A high utilization rate and full utilization of advanced equipment will ensure a reduction in unit costs for depreciation of basic production assets.

Reducing production costs should be ensured by determining and maintaining the optimal batch size of purchased materials and components.

Reducing the cost of work provides the enterprise with:

Increasing the profit remaining at the disposal of the enterprise;

The emergence of greater opportunities for material incentives for workers and solving many social problems of the enterprise staff;

Improving the financial condition of the enterprise.

Drawing up cost estimates for equipment repair and maintenance - concept and types. Classification and features of the category “Drawing up cost estimates for equipment repair and maintenance” 2017, 2018.

The costs of equipment maintenance and repair are determined by the formula:

where 3 r.m = 3600 rub. – annual costs for maintenance and repair of equipment per unit of repair complexity of the mechanical part of the equipment;

Zr.e = 1080 rub. – annual costs for maintenance and repair of equipment per unit of repair complexity of the electrical part of the equipment;

Calculation of costs for maintenance and repair of process equipment for the basic option is presented in Table 7.11.1.

Table 6.11.1 – Maintenance costs. maintenance and repair of equipment according to the basic version

operations	Equipment	Piece time, T piece (min)

Calculation of costs for maintenance and repair of process equipment according to the design option is presented in Table 6.11.2.

Table 6.11.2 - Maintenance costs. maintenance and repair of equipment according to the design option

operations	Equipment	Annual maintenance costs Z r.m / Z r.e (thousand rubles)	Piece time, T piece (min)	Electricity costs, rub

For CNC machines, we additionally calculate the costs of maintenance and repair of CNC devices using the formula:

(6.10.2)

where E = 1,400 rubles is the annual cost of maintenance and repair of CNC systems.

For the basic option:

For the design option:

Total costs for maintenance and repair of equipment according to the basic option ΣЗР о = 87.66 rubles.

Total costs for maintenance and repair of equipment according to the design option ΣЗР о = 14.69 rubles.

6.12 Calculation of cutting tool costs

The costs of cutting tools are calculated for each operation and for each tool using the formula:

(6.12.1)

where C and is the price of the instrument, rub.;

R and – costs for all tool sharpening, rub.;

T o – main time for the operation, min;

Кub – coefficient of random tool loss;

T st – tool life period, h;

h – number of tool regrinds until complete wear;

Calculation of costs for cutting tools for the basic option is presented in Table 6.12.1.

Table 6.12.1 – Costs for cutting tools according to the basic option

operations		Tool price, price (rub)	Main time, T o (min)	Costs for RI (rub)
	Cutting cutter 2130-4026
	Boring cutter 2142-0203
	Milling cutter GOST 28527-90 (3 pcs)
	Cutter through passage 2102-0009
	Cutter through passage 2102-0009
	Boring cutter 2142-0203
	Boring cutter 2142-0203
	Boring cutter 2142-0203
	Scoring cutter 2100-0005
	Cutter through passage 2102-0005
	Cutter through passage 2102-0005
	Cutter through passage 2103-0005
	Boring cutter 2142-4002

Total costs for cutting tools according to the basic option ΣZI = 2.66 rubles.

Calculation of costs for cutting tools according to the design option is presented in Table 6.12.2.

Table 6.12.2 – Costs for cutting tools according to the design option

operations		Tool price, price (rub)	Resharpening costs, R and (rub)	Main time, T o (min)	Costs for RI (rub)
	Cutting cutter ISCAR DGFH 32-5
	Milling cutter ISCAR SGSF 100-4-22K

	Pass cutter ISCARPSSNR2525M-12
	Through cutter ISCARMCLNR2525M-16
	Special boring cutter

Total costs for cutting tools according to the design option ΣZI = 1.29 rubles.

Drawing up cost estimates for equipment maintenance and repair

Introduction

Conclusion

Literature

Introduction

In the process of production and sales of products, enterprises consume raw materials, materials, fuel, energy, depreciate fixed assets, pay workers, incur expenses for maintenance and management of production, for the sale of products, and payment for the services of other organizations. The totality of all current costs of an enterprise for the production and sale of products, expressed in monetary form, forms the cost price. The cost of production, representing the enterprise's costs of production and circulation, serves as the basis for measuring expenses and income, that is, self-sufficiency - a fundamental feature of market economic calculation.

The importance of this economic category in the activities of enterprises is very great. It reflects the rational use of material, labor and financial resources, fixed and working capital, the level of organization of production and labor; the cost indicator is one of the most important economic indicators when comparing costs and results in various variants of technical and organizational solutions. Therefore, analyzing the cost of industrial products and identifying the factors that influenced it are so important in modern market conditions. It allows you to find out trends in changes in this indicator, the implementation of the plan at its level, determine the influence of factors on its growth and, on this basis, assess the enterprise’s performance in using opportunities and establish reserves for reducing production costs.

Both economic analysis in general and analysis of production and sales of products represent an objectively necessary element of production management, including costs. Cost management is the main element of management activities. With the help of economic analysis, the essence of economic processes is learned, economic situations are assessed, production reserves are identified and, thus, decisions for planning and management are justified.

Expenses, costs, and costs have always been under close attention of theory and practice. During the period of building a market economy, the importance of these indicators increased. The relevance is due to the fact that the amount of the main types of resources spent on production significantly affects production efficiency, profit margins and the level of profitability. Therefore, an enterprise that uses diverse types of resources: material, labor, technical and others, needs to manage them effectively in order to know how they are related to each other, what decisions to make to increase the return on the resources used, since the level of their use directly affects the amount of consumption .

The problem of cost management in modern conditions is relevant for most Russian companies. The high cost of products and services reduces their competitiveness and forces management to look for reasons and reserves for reducing costs.

Effective cost management is an effective tool for increasing the transparency and efficiency of the company and its structural divisions and is possible only on the basis of an integrated and systematic approach to solving the problem, i.e. based on the company’s unified cost management system.

The cost management system allows you to obtain accurate and timely information about costs with any degree of detail necessary for management; create a unified cost management loop for the company, its branches and subsidiaries, including planning, accounting, control and cost analysis; make the costs of each structural division of the company transparent; carry out a reasonable tariff policy, identify and expand highly profitable areas of activity, and on this basis increase the efficiency of the company.

During the formation of the economy, effective management of production costs and performance of enterprises is an important and complex task. The cost calculation method significantly influences the financial results of work, as well as management decisions aimed at increasing profitability by reducing production costs.

Methodological problems of calculating the cost of products (works, services) are given much attention in Russian and foreign economic literature. Various aspects of cost and profit management are discussed in the works of domestic authors: M.A. Vakhrushina, V.P. Gruzinova, V.I. Danilina, N.P. Kondrakova, V.D. Novodvorsky, V.L. Perlamutrova, N.Ya. Petrakova, A.D. Sheremeta, N.D. Vrublevsky, O.D. Kaverina, V.E. Kerimova, A.A. Kuznetsova, Yu.A. Mishin and others, as well as foreign scientists: K. Drury, J.B. Clark, A. Marshall, J. Foster, J.R. Hicks, C.T. Horngren and others. Their scientific research contributed to the development of theory and the formation of a sound cost accounting system, the successful application in practice of recommendations aimed at increasing the flexibility and completeness of accounting, and strengthening its role in the management process.

The purpose of the course work is to analyze the cost of enterprise services and develop proposals for reducing it.

The object of the study is OJSC “Uraldomnaremont”.

The subject of the study is the cost of enterprise services.

Research objectives:

Conduct an analysis of the costs of production and sale of services using the example of OJSC “Uraldomnaremont”;

Find out trends in changes in costs, cost, implementation of the plan for the cost level, identifying factors for its increase in the enterprise;

Assess the enterprise’s performance in using opportunities to reduce costs and optimize costs for services;

Suggest ways to reduce the cost of services of OJSC Uraldomnaremont.

When conducting this study, the following techniques and methods were used:

Horizontal analysis;

Vertical analysis;

Factor analysis of coefficients (relative indicators);

Comparative analysis.

Sources of information: The theoretical basis of the study was the works of economists, educational and methodological literature. Data from primary, synthetic and analytical accounting and reporting of OJSC “Uraldomnaremont”.

1. Technical and economic characteristics of the enterprise

1.1 Organizational and legal status of the enterprise

Open joint-stock company "Uraldomnaremont" was founded and registered for the first time by the Mayor's Office of the city of Yekaterinburg, registration No. 19 dated January 19, 1995.

The company is a legal entity and owns separate property, which is accounted for on its independent balance sheet, and can, in its own name, acquire and exercise property and other rights, bear responsibilities, and be a plaintiff and defendant in court.

The full corporate name of the Company is Open Joint Stock Company “Uraldomnaremont”.

The abbreviated corporate name of the Company is OJSC Uraldomnaremont.

Location of the Company: Ekaterinburg, VIZ district, st. Kraulya, 61.

Types of work performed by Uraldomnaremont OJSC:

Installation of equipment and metal structures.

Work associated with increased danger of industrial production and facilities.

Fireproof lining.

Installation of process pipelines.

Installation of hydraulic equipment and communications.

Work on the installation of external engineering networks and communications.

Work on the installation of internal engineering systems and equipment.

Protection of structures, process equipment and pipelines.

Design of buildings and structures of I and II levels of responsibility.

Commissioning works.

Civil works.

1.2 Organizational structure of enterprise management and ways to improve it

The mechanical installation section is one of the most important production departments of the workshop. The site management diagram is shown in Fig. 1.1.

Rice. 1.1 Control diagram for the mechanical installation area

The work is organized by four foremen, of which three foremen of caster section No. 1-4 work in shifts, the rest only on a daily basis. Management is carried out by the site manager.

The main task of the site is to carry out repairs of equipment, mainly roller sections and molds of continuous casting machines (CCMs) of the steel casting shop of the converter production. To carry out repairs, the following equipment is available on site:

Special stands for assembly, configuration, hydraulic testing of equipment;

Lifting equipment, incl. overhead cranes with lifting capacity up to 120t;

Hydraulic presses with a force of up to 800 tons for assembling/disassembling rollers and producing stampings;

Grease stations for equipment components;

Mechanized warehouses for finished products and semi-finished products;

Drilling, turning and sanding machines;

Washing machine, induction furnace for heating bearings;

Shelving, transfer carts, special equipment and tools necessary to carry out repair work.

1.3 Technical and economic indicators of the enterprise’s operation and their analysis

Table 1.1 shows the dynamics of the main technical and economic indicators of the enterprise.

Table 1.1 - Dynamics of the main technical and economic indicators of the enterprise

Index	2007	2008	year 2009	Deviations, +/-	Deviations,%
Revenue (excluding VAT), thousand rubles.	40645	44032	45863	5218	112,84
Cost, thousand rubles.	30792	34132	28621	-2171	92,95
Profit, thousand rubles	9853	9900	17242	7389	174,99
Average headcount, people.	148	152	128	-20	86,49
Average labor intensity per unit of service people/thousand. rub. (page 2: page 1)	0,00364	0,00345	0,00279	-0,00085	76,65
Payroll fund, thousand rubles.	22532	26284	20284	-2248	90,02
Average annual salary of one payroll employee, thousand rubles. (page 4: page 2)	152,24	172,92	158,47	6,23	104,09

Figures 1.1 and 1.2 show the dynamics of the main technical and economic indicators of the enterprise.

Figure 1.1 - Dynamics of financial results in 2006 – 2009

Figure 1.2 - Dynamics of the number of personnel and average annual wages in 2006 – 2009

Thus, the data presented in Table 1.1 indicate that over the period under study, all indicators of the enterprise’s performance improved.

2. Calculation of costs for maintenance and repair of equipment

2.1 Planning the number of employees to carry out a smooth amount of work

Table 2.1 shows the dynamics of labor costs in 2007 – 2009.

Table 2.1 - Labor cost analysis

Analyzing the data in Table 2.1, we can draw the following conclusion. The average number of personnel in 2008 compared to 2007 increased by 4 people, and in 2009 compared to 2008 decreased by 24 people. At the same time, the average annual wage of one employee in 2008 increased by 20.68 thousand rubles, but at the same time there was a saving in wages due to a decrease in the labor intensity of a unit of services (-19 kopecks) in connection with the implementation of innovative activities. This trend is also observed in 2009: the average annual salary per employee decreased by 14.45 thousand rubles, and the labor intensity of a service unit decreased by 66 kopecks.

2.2 Calculation of labor costs and contributions to extra-budgetary funds

estimate cost service reduction

To determine the degree of influence of individual factors on the level of labor costs, we use the data from Table 2.1:

1. Labor costs (LOC):

a) 2007 ZOT 0 = 22532 thousand rubles

b) 2008 ZOT 1 = 26284 thousand rubles

c) 2009 ZOT2 = 20284 thousand rubles

2. Determine the average wage per employee

salary of 1 employee = ZOT / N

a) 2007: salary of 1 employee 0 = 22532 / 148 = 152.24 thousand rubles.

b) 2008: salary of 1 employee 1 = 26284 / 152 = 172.92 thousand rubles.

c) 2009: salary of 1 employee 2 = 20284 / 128 = 158.47 thousand rubles.

3. Let us determine what the labor costs would be if the average salary per employee was at the level of the previous year and the number of employees in the reporting year:

ZOT 1 = salary of 1 employee 0 * N 1 = 152.24 * 152 = 23140.48 thousand rubles.

ZOT 2 = salary of 1 employee 1 * N 2 = 172.92 * 128 = 22133.76 thousand rubles.

4. Let’s determine the influence of individual factors on the level of labor costs:

a) change in the number of employees

ΔZOT 1 number of employees = ZOT 1 – ZOT 0 = 23140.48 – 22532 = 608.48 thousand rubles.

ΔZOT 2 number of employees = ZOT 2 – ZOT 1 = 22133.76 – 26284 = - 4150.24 thousand rubles.

b) change in average wage per employee

ΔWage 1 salary of 1 employee = Wage 1 – Wage 1 = 26284 – 23140.48 = 3143.52 thousand rubles.

ΔWage 2 salary of 1 employee = Wage 2 – Wage 2 = 20284 – 22133.76 = - 1849.76 thousand rubles.

c) general influence of factors

ΔWages 1= ΔWages 1 number of employees + ΔWages 1 salary of 1 employee = 608.48 + 3143.52 = 3752 thousand rubles.

ΔZOT 2 = ΔZOT 2 number of employees + ΔZOT 2 salary of 1 employee = - 4150.24 – 1849.76 = - 6000 thousand rubles.

Thus, in 2008, at the Uraldomnaremont OJSC enterprise, there was an increase in labor costs by 3,752 thousand rubles compared to 2007. This growth occurred due to an increase in the average salary per employee, under the influence of which the labor costs increased by 3143.52 thousand rubles, as well as due to an increase in the number of employees by 4 people, which led to an increase in labor costs by 608, 48 thousand rubles.

In 2009, the OJSC Uraldomnaremont enterprise reduced labor costs by 6,000 thousand rubles compared to 2008. This decrease occurred due to a decrease in the average wage per employee, under the influence of which the labor costs decreased by 1849.76 thousand rubles, as well as due to a decrease in the number of employees by 24 people, which led to a decrease in labor costs by 4150, 24 thousand rubles.

2.3 Calculation of workshop and general plant expenses

Let us analyze the costs per 1 ruble of services at OJSC Uraldomnaremont.

Table 2.2 - Analysis of costs per 1 ruble of services at OJSC “Uraldomnaremont”

Cost element	Amount, thousand rubles			Growth rate
Cost element	2007	2008	2009	2008	2009
Salary	22535	26284	20284	116,64	77,17
	3109	3653	2840	117,50	77,74
Material costs	2414	2030	2404	84,09	118,42
Including:
Raw materials	989	1203	1389	121,64	115,46
Fuel and electricity	1425	827	1015	58,04	122,73
Other costs	2734	2165	3093	79,19	142,86
Total by cost elements	30792	34132	28621	110,85	83,85
Scope of services	40645	44032	45863	108,33	104,16
Costs per 1 ruble of commercial products	0,7576	0,7752	0,6241	-	-

Figure 2.2 shows the dynamics of costs per ruble of commercial products in 2007 -2009.

Figure 2.1 - Dynamics of costs per ruble of commercial products in 2007 2009

In the course of analyzing the costs per 1 ruble of the volume of services, it was revealed that the costs per 1 ruble of the volume of services at OJSC Uraldomnaremont in 2007 amounted to 0.7576 rubles, in 2008 - 0.7752 rubles, in 2009 - 0. 6241 rub. Costs per 1 ruble of volume of services increase in 2008 compared to 2007 by 0.0176 rubles; in 2009 compared to 2008 they decrease by 0.1511 rubles. This is a positive development in the organization’s activities and indicates an increase in the profitability of services.

Let's conduct a factor analysis of costs per 1 ruble of services using the chain substitution method using Table 2.3, using data from 2008 and 2009:

Factor model Z-you for 1 rub. U = Zo/U, where Zo is the total costs (multiple model). Both factors are quantitative.

Table 2.3 - Factor model Z-you per 1rub

Factor analysis showed that total costs decreased, this led to a decrease in costs by 1 ruble. volume of services by 0.1202 rubles; costs per 1 rub. the volume of services increased by 0.0260 rubles. by reducing the volume of services.

A direct influence on the change in the level of costs per ruble of commercial products is exerted by 4 factors that are in direct functional connection with it:

o change in the structure of manufactured products;

o change in the level of costs for the production of individual products;

o changes in prices and tariffs for consumed material resources;

o changes in wholesale prices for products.

Costs per 1 ruble of volume of services are determined by the formula:

Cost = ΣQ*P / ΣQ*Z, (2.1)

1. Let us determine the costs per 1 ruble of services in 2007.

Cost 0 = ΣQ 0 *Z 0 / ΣQ 0 *P 0 = 30722/40645 = 0.7576 rub.

2. Let us determine the costs per 1 ruble of services in 2008.

Cost 1 = ΣQ 1 *Z 1 / ΣQ 1 *P 1 = 34132/40032 = 0.7752 rub.

3. Let’s calculate the costs per 1 ruble of the volume of services in 2008 at the cost of a unit of services and prices in 2007

Cost 1 = ΣQ 1 *Z 0 / ΣQ 1 *P 0 = 30691/40615 = 0.7557 rub.

4. Let’s calculate the costs per 1 ruble of the volume of services in 2008 at the cost of a unit of services in 2008 and prices in 2007

Cost 2 = ΣQ 1 *Z 1 / ΣQ 1 *P 0 = 34132/40615 = 0.8404 rub.

ΔCost Q = Cost 1 – Cost 0 = 0.7557 – 0.7576 = - 0.0019 rub.

ΔCost P = Cost 2 – Cost 1 = 0.8404 – 0.7557 = + 0.0847 rub.

ΔCost Z = Cost 1 – Cost 2 = 0.7752 – 0.8404 = - 0.0652 rub.

ΔCost = -0.0019 + 0.0847 - 0.0652 = 0.0176 rub.

Thus, the cost of services provided in 2008 increased by 0.0176 rubles. per rub. sales This occurred as a result of a change in the structure of products sold - a decrease of 0.0019 rubles. per rub. costs, upward price changes - by 0.0847 rubles. per rub. costs, reduction in cost due to changes in prices of sold services, which made it possible to reduce cost by 0.0652 rubles. per rub. costs.

1. Let us determine the costs per 1 ruble of services in 2008.

Cost 0 = ΣQ 0 *Z 0 / ΣQ 0 *P 0 = 34132/44032= 0.7752 rub.

2. Let us determine the costs per 1 ruble of services in 2009.

Cost 1 = ΣQ 1 *Z 1 / ΣQ 1 *P 1 = 28621/45863 = 0.6241 rub.

3. Let's calculate the costs per 1 ruble of the volume of services in 2009 at the cost of a unit of services and prices in 2008

Cost 1 = ΣQ 1 *Z 0 / ΣQ 1 *P 0 = 29797.6/42559.8 = 0.7001 rub.

4. Let’s calculate the costs per 1 ruble of the volume of services in 2009 at the cost of a unit of services in 2009 and prices in 2008

Cost 2 = ΣQ 1 *Z 1 / ΣQ 1 *P 0 = 28621/40615 = 0.7047 rub.

5. Let us determine the influence on the costs per 1 ruble of the volume of services of various factors:

a) change in the structure of products sold

ΔCost Q = Cost 1 – Cost 0 = 0.7001 – 0.7752 = - 0.0751 rub.

b) change in cost of goods sold

ΔCost P = Cost 2 – Cost 1 = 0.7047 – 0.7001 = + 0.0046 rub.

c) change in prices of products sold

ΔCost Z = Cost 1 – Cost 2 = 0.6241 – 0.7047 = - 0.0806 rub.

d) the overall influence of all factors

ΔCost = - 0.0751 + 0.0046 - 0.0806= - 0.1511 rub.

Thus, the cost of products sold in 2009 decreased by 0.1511 rubles. per rub. sales This occurred as a result of a change in the structure of products sold - a decrease of 0.0751 rubles. per rub. costs, upward price changes - by 0.0046 rubles. per rub. costs, but the greatest impact was made by a reduction in cost due to changes in prices of sold products, which made it possible to reduce cost by 0.0806 rubles. per rub. costs.

2.4 Cost estimates and analysis

We will analyze the cost of services at Uraldomnaremont OJSC. When calculating the cost by cost elements, it includes the following expenses:

· material costs;

· labor costs;

· contributions for social needs;

· other costs.

Table 2.4 - Analysis of the cost of services at OJSC "Uraldomnaremont" by economic elements for 2007-2008

Cost elements	Amount, thousand rubles			Cost structure, %
Cost elements	2007	2008	Deviations	2007	2008	Deviations
Salary	22535	26284	3749	73,2	77,0	3,8
Contributions for social needs	3109	3653	544	10,1	10,7	0,6
Material costs	2414	2030	-384	7,8	5,9	-1,9
including:
Raw materials	989	1203	214	3,2	3,5	0,3
Fuel and electricity	1425	827	-598	4,6	2,4	-2,2
Other costs	2734	2165	-569	8,9	6,3	-2,5
Full cost	30792	34132	3340	100	100	-
Full cost	30792	34132	3340	100	100	-	20938	23551	2613	68,0	69,0	1,0
Fixed expenses	9854	10581	727	32,0	31,0	-1,0

Table 2.5 - Analysis of the cost of services at OJSC "Uraldomnaremont" by economic elements for 2008-2009

Cost elements	Amount, thousand rubles			Cost structure, %
Cost elements	2008	2009	Deviations	2008	2009	Deviations
Salary	26284	20284	-6000	77,0	70,9	-6,1
Contributions for social needs	3653	2840	-813	10,7	9,9	-0,8
Material costs	2030	2404	374	5,9	8,4	2,5
including:
Raw materials	1203	1389	186	3,5	4,9	1,3
Fuel and electricity	827	1015	188	2,4	3,5	1,1
Other costs	2165	3093	928	6,3	10,8	4,5
Full cost	34132	28621	-5511	100	100	-
Full cost	34132	28621	-5511	100	100	-	including: Variable expenses	23551	19199	-4352	69,0	67,1	-1,9
Fixed expenses	10581	9422	-1159	31,0	32,9	1,9

Based on the data in Tables 2.4 and 2.5, we can draw the following conclusion that the total amount of costs in 2008 compared to the level of 2007 increased by 3340 thousand rubles, the total amount of costs in 2009 compared to the level of 2008 decreased by 5511 thousand roubles. The largest share in the cost structure in 2008 was occupied by labor costs, although in 2009 their share decreased by 6.1%, thus the company saved 6,000 thousand rubles. The amount of material costs in 2008 compared to the level of 2007 decreased by 384 thousand rubles. or 1.9%, and the amount of material costs in 2009 compared to the level of 2008 increased by 374 thousand rubles. or by 2.5%. In 2008, compared to 2007, other costs decreased by 2.5% or by 569 thousand rubles, but in 2009 compared to 2008 they increased by 4.5% or by 928 thousand rubles.

The share of costs in the total cost is presented in Figures 2.2 – 2.3.

Figure 2.2 - Share of costs in the total cost of services in 2007

Figure 2.3 - Share of costs in the total cost of services in 2008

Figure 2.4 - Share of costs in the total cost of services in 2009

The data in the figures indicate that in the period under study the main share of costs was accounted for by remuneration of workers; by 2009, the share of this cost item decreased by 4%, the share of costs for raw materials and materials increased by 1%, other costs of the enterprise increased by 2 %.

3. Development of measures for effective cost management

When repairing equipment, unloading work is carried out manually. 14 people are currently employed in port loading operations. In order to save costs, the company is offered to purchase a loader, which will reduce the share of manual labor, which will have a positive impact on the cost of the company’s services.

To carry out loading and unloading operations, it is recommended that the company purchase an MSI 20-35 forklift.

MSI series forklifts are designed primarily for loading operations in open areas. The scope of their application is quite wide - this is work on loading and unloading vehicles (the loader is capable of working in the backs of trucks and their trailers), work on unpaved sites and uneven terrain, work in the port, work in the winter. Loaders can also work indoors. For each of these conditions, loaders are equipped with the appropriate type of wheel tread.

MANITOU MSI forklifts are equipped with PERKINS diesel engines or TOYOTA gasoline engines. The hydrostatic transmission makes it possible to control with millimeter precision without jerking during acceleration and braking. The hydraulic distributor accurately transmits the driver's signals to the forklift. The front axle differential lock allows normal operation on slippery surfaces, including icy and snowy areas. High ground clearance (ground clearance) of 260 mm. allows you to easily overcome surface unevenness without the risk of damage to the load. The rear axle of the loader is transversely inclined, which prevents the wheels from hanging out when hitting an obstacle. Large-diameter front wheels with low-pressure tires absorb minor surface irregularities and also improve traction on slippery surfaces. The rear wheels, equipped with built-in hydraulic cylinders, have a large steering angle, which ensures good maneuverability of MSI forklifts. Two braking systems: hydrostatic and hydraulic. Hydrostatic braking occurs by turning off the pump drive.

MSI forklifts come standard with an open cab with front and rear windows. The height of the loader with a standard cab is 2.10 m, and for the “Buggi” version - 1.99 m (for work in the bodies of vehicles). To reduce vibration from the engine and movement on uneven surfaces, the cabin is equipped with shock absorbers. To make the driver's work easier, the loader cabin is designed so that the driver only needs to take one step to gain access. Also, for convenience, the loader is equipped with two handrails. Front and rear windshield wipers and windshield washer are standard. The cabin can also be equipped with two 180° opening doors and an installed heater.

MANITOU forklifts can handle various types of cargo. All kinds of grippers and buckets for bulk cargo can be used as attachments. The mast tilt of 10/12° is the best among loaders. Loaders can be equipped with several types of masts with a lifting height of up to 6 meters, including those with free-lift forks.

To work with various types of loads, MANITOU offers a set of additional equipment for quickly changing attachments (Fig.) and, for example, changing a fork carriage to a bucket takes only a few seconds and the operator can make the change without leaving the cab.

The MSI 20-35 forklift for work in open areas is offered to be purchased from JSC Technology and Logistics. Founded on May 21, 2002, the Technology and Logistics company is today an official partner of the German company Pfaff-Silberblau and offers warehouse equipment in Moscow and St. Petersburg (St. Petersburg) at the best prices, in the shortest possible time. The cost of the forklift is 258,000 rubles, the equipment will be purchased at the company’s own expense.

As mentioned earlier, at the moment, 14 people are currently employed in loading operations at the port. Due to the introduction of automatic equipment, the enterprise will be able to reduce the number of personnel involved in unloading by 4 people.

13205*12*4 = 633840 rub.

633840*0.26=164798.4 rub.

258,000*20% = 51,600 rub.

Table 3.1 shows the dynamics of the enterprise’s costs before and after the implementation of the proposed measure.

Table 3.1 - Dynamics of enterprise costs before and after the implementation of the proposed measure

Thus, the total cost of Uraldomnaremont OJSC will be reduced by 747.24 thousand rubles.

We will calculate the efficiency of capital investments. When calculating the discount rate, we will take the interest rate level at 20%, taking into account the refinancing rate set by the Central Bank of the Russian Federation at 8.5%, the planned inflation rate of 7.5%, as well as the planned risk level at 4%. The project implementation period is 2 years.

The amount of capital investments is 258 thousand rubles.

The calculation of net present value is presented in Table 3.2.

Table 3.2 - Net present value of the project, thousand rubles

Project profitability index:

PI = 1,494.48/258= 5.79

Simple payback period for the project:

PP = 258/(1,494.48/2)= 0.35 years.

Discounted payback period of the project:

DPP = 258/(1141.0355/2) = 0.45 years.

So, the payback period of the project is 0.45 years, which confirms the effectiveness of the implementation of the proposed measure.

The use of specialized and universal load-handling devices makes it possible to increase the productivity and safety of work, significantly increase the service life and reduce the risk of deformation of containers, fittings and lifting units during overload. Equipment of this type, used for lifting and moving containers, can be divided into four main groups:

– universal general purpose rigging (slings of all types, including textile);

– removable load-handling devices made in the form of traverses with flexible traction elements;

– frame-type traverses (load frames) with special locks for grabbing containers by the upper fittings;

– load-handling devices of manual, semi-automatic and automatic action, which are the load-handling organ of a container crane (container grips) or loader.

Mitsubishi FD80K forklift with a lifting capacity of 8000 kg Designed for intensive work in wagons, containers, trucks, in open and closed warehouses The Mitsubishi FD60-90 series of heavy-duty forklifts are equipped with powerful diesel engines with high fuel efficiency and low emissions in combination with automatic 2-wheel drive or 3-speed transmission. A robust chassis and durable steering axle ensure a long service life, while reliability and excellent serviceability ensure low operating costs.

The Mitsubishi FD80K series of loaders with a lifting capacity of 1.2-20 tons are extremely compact and easy to operate, and do not require high maintenance costs. It is the ideal companion for a company whose goal is maximum productivity and profitability.

The operator spends at least 70% of his time on the forklift in the warehouse, so operator comfort is essential throughout the day and ergonomics and vibration isolation are key aspects of forklift design. Grammer MSG12 handlebars are standard on FD80K Series loader models, with MSG20 handlebars available as an option.

The loader has wide legroom and easy command control. On the right side of the display there are backlight buttons, a shift lever and an emergency lever. The handbrake lever is easily controlled using the corresponding button.

To turn the loader from the far left to the far right position, you need to make 4 full turns of the steering wheel on a 3-wheel model.

The new optimized anti-glare screen is equipped with an IP54 processor, which ensures clear information output.

In the new FD80K series loaders, the new steering system has been significantly improved by installing a higher power hydraulic drive box and the latest priority valve.

The new hydraulic steering system provides lighter, more precise steering force regardless of load, significantly improving performance.

The pump motor with priority valve for the control system is a standard 9 kW JULI motor (IP20). The steering column has a tilt of 5, which makes steering easier.

The loader systems are configured to provide maximum correction for operator errors under normal operating conditions.

Automatic Cornering Speed Control: New technology allows the traction motor speed to be independently controlled as the truck maneuvers. The electronic system uses a potentiometer mounted on the rear axle to adjust the speed of each engine individually without reducing torque, especially when cornering. The electronic differential obtained with this solution ensures complete safety of the loader when steering. When steering a three-wheel loader, the potentiometer sends a signal to the power module to stop turning while it is in progress and at the moment of reversing the direction of rotation of the wheel, which creates a small turning radius. Any potentiometer failure is detected in real time by an electronic system that immediately activates the alarm systems.

Slow Unattended Rolling Down: If the forklift is left on a slope without applying the handbrake, the forklift will roll down. This triggers an alarm.

Unable to Accelerate When Turning: When the forklift is turning, the operator cannot increase speed.

Seat Micro Switch Test: When the operator leaves the seat while the forklift is running, the electric brake is immediately applied and all functions except steering are disabled.

The cost of the forklift is 398,500 rubles, the equipment is purchased at the company’s own expense.

We will calculate the savings from the implementation of the proposed measure.

As mentioned earlier, at the moment, 15 people are currently employed in railway loading operations.

Due to the introduction of automatic equipment, the enterprise will be able to reduce the number of personnel involved in unloading by 5 people.

The average salary of one employee of Uraldomnaremont OJSC is 13,205 rubles.

Thus, there will be savings in the wage fund for:

13205*12*5 = 792300 rub.

The savings in social contributions will be:

792300 *0.26=205998 rub.

Due to the purchase of a loader at the enterprise, the amount of depreciation charges related to other expenses will increase:

398500 *20% = 79700 rub.

Table 3.3 shows the dynamics of the enterprise’s costs before and after the implementation of the proposed measure.

Table 3.3 - Dynamics of enterprise costs before and after the implementation of the proposed measure

Thus, the total cost of Uraldomnaremont OJSC will be reduced by 918.6 thousand rubles, which confirms the effectiveness of the implementation of the proposed measure.

Conclusion

The transition to a market economy requires enterprises to increase production efficiency and the competitiveness of products and services based on the introduction of scientific and technological progress, effective forms of business and production management, overcoming mismanagement, intensifying entrepreneurship, initiative, etc.

Cost is the main pricing and profit-generating factor, so its analysis allows, on the one hand, to give a general assessment of the efficiency of resource use, and, on the other hand, to determine the reserves for increasing profits and reducing the price of a unit of production.

Reducing costs is the basis for increasing production efficiency. Product cost is a consolidated synthetic indicator that characterizes in a generalized form all aspects of the production and economic activities of an enterprise. Cost serves as an economic form of compensation for consumed production elements, as well as for building a system of economic indicators and standards: profit, profitability, price. Therefore, it plays a vital role in the economic accounting mechanism.

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depend on how the enterprise solves the issues of reducing production costs.

Factor analysis showed that the cost of services at Uraldomnaremont OJSC in 2009 decreased by 5,511 thousand rubles compared to 2008, while decreasing by 6,813 thousand rubles. by reducing the wage fund; increased by 374 thousand rubles. due to an increase in material costs and by 928 thousand rubles. due to an increase in other costs. The greatest impact on the change in the cost of services was exerted by the decrease in the wage fund.

The cost of products sold in 2009 decreased by 0.1511 rubles. per rub. sales This occurred as a result of a change in the structure of products sold - a decrease of 0.0751 rubles. per rub. costs, upward price changes - by 0.0046 rubles. per rub. costs, but the greatest impact was made by a reduction in cost due to changes in prices of sold products, which made it possible to reduce cost by 0.0806 rubles. per rub. costs.

Thus, the cost of services provided in 2008 increased by 0.0176 rubles. per rub. sales, and in 2009 decreased by 0.1511 rubles. per rub. sales

The results of the analysis indicate that in 2009 compared to 2008, the level of profitability increased due to an increase in the price level and the share of more profitable types of services in total sales. Reduction in the cost of services sold by 1176.6 thousand rubles. caused an increase in the level of profitability of services by 6.32%.

In order to save costs, a number of measures are proposed for implementation at Uraldomnaremont OJSC.

Literature

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Coursework: Drawing up cost estimates for equipment maintenance and repair. Calculation of equipment operating costs Calculation of pump repair costs

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6.12 Calculation of cutting tool costs

Table 2.2 - Analysis of costs per 1 ruble of services at OJSC “Uraldomnaremont”