Evaluation of the effectiveness of the structural unit and the entire enterprise is necessary condition competent management and entrepreneurial decision-making. As a rule, the evaluation of the effectiveness of the enterprise is based on the analysis of various financial indicators. Based on the calculations of these indicators, enterprise management should adjust production processes, improve enterprise production management in order to increase production efficiency.

Relevance of the topic: Production efficiency - the ratio between the results of production - products and services, on the one hand, and labor costs and means of production - on the other. It is the most important qualitative indicator of the economy, its technical equipment and labor qualifications. Comparison of costs and results is used in the practice of managing firms, enterprises and other business entities.

Capital investments are real investments (investments) in fixed capital (fixed assets), including the costs of new construction, expansion, reconstruction and technical re-equipment of existing enterprises, the purchase of machinery, equipment, design and survey work and other costs, as well as costs for housing and cultural and domestic construction.

Capital investments, being the basis for the development of the material and technical base of economic entities.

The table contains the calculation of the cost of equipment at market prices.

The production program (production plan) of an enterprise is a certain volume and range of products of the appropriate quality, reflecting the demand for these products and the real possibilities of production to meet this demand. It is the most important section of the business plan.

The table contains the calculation of the production program.

The plan of the enterprise establishes the quantity of basic and auxiliary materials, tools, fuel and other required for the annual exchange of work. material resources.

AT economic terms it is the most significant part of production costs. The economical use of materials and resources is a very significant factor in reducing the cost of production and reducing the need for the enterprise working capital.

The logistics plan is developed on the basis of production programs, standards and norms for the consumption of raw materials, fuel, energy, components, savings measures, material balances at the beginning and end of the year, prices for all types of resources.

Payroll planning involves determining the amount of funds needed for wages employees in accordance with the planned output of products in a given nomenclature and established quality, as well as establishing the correct ratios in wage levels for the shops of the enterprise and categories of workers, taking into account the nature of production, differences in skill levels, and working conditions.

The remuneration plan is determined based on the total number of employees, tariff rates, salaries, accepted systems of remuneration and bonuses.

According to the structural subdivisions, the factory wage fund is distributed taking into account the labor intensity of the work performed, working conditions and its importance for production.

Production cost planning is carried out in order to determine the total cost of the enterprise, as well as to calculate the unit cost of production. As you know, planning is one of the most important functions management, in connection with the fact that in order to achieve the goals of control, accounting and analysis, cost planning should be organized in such a way that grouping of costs is possible.

Cost planning is the process of establishing production costs and identifying ways to reduce them to maximize profits.

The initial data for the development of a cost plan are: planned production volumes, consumption rates of material and labor resources, contracts for the supply of material resources and the sale of products, economic standards, the content of the activities of the enterprise development plan, etc.

Table 2.7 - Calculation of the cost of production

Costing article	Cost price
Units of production, rub.	All products, thousand rubles
Raw materials and basic materials	41,16	24597,22
Auxiliary, packaging materials, container	95,28	56939,77
Main and additional wage production workers	6,31	3771,71
Social contributions (30% of salary)	1,89	1131,51
Energy cost	20,17	12050,84
Expenses for the maintenance and operation of equipment (170% of the total payroll of production workers)	10,73	6411,90
General production expenses (in 5 times the amount of the tariff fund for the wages of workers):	22,54	13470,38
including salaries of administrative and management personnel	1,63	975,00
Production (shop) cost	198,08	118373,33
General factory, general business expenses (3.6% of the total payroll of production workers)	0,23	135,78
Factory cost	198,31	118509,11
Non-manufacturing expenses (2.5% of the amount of production cost)	4,95	2959,33
Full cost of production	203,26	121468,45

Grade economic efficiency costs incurred during the implementation of the project is central to the choice options investment of funds. The effectiveness of the project as a whole shows its potential attractiveness for potential participants and sources of funding. The effectiveness of participation in the project is determined in order to verify its feasibility and the interest of all participants in it.

In order to more fully characterize the quality of the work of enterprises, an indicator is used - the level of profitability, which is expressed as a percentage of the amount of profit to the average annual cost of fixed assets and normalized working capital.

P \u003d P / PF × 100% , (3.1)

where P is the level of profitability, expressed as a percentage;

P - the amount of balance sheet profit;

PF - the average annual cost of fixed assets and normalized working capital.

To determine the efficiency of production of certain types of products, an indicator of the level of profitability of a particular type of product is used.

P \u003d P / Cp × 100% , (3.2)

where P is the level of profitability separate species products expressed in%;

P - profit received from the sale of this type of product;

Sp - the total cost of this type of product.

The initial basis for determining the wholesale price (C.opt) is the unit cost of production (Sb.) and the planned level of its profitability (P).

C.opt \u003d Sat + Pr, (3.3)

where Pr - profit

C.opt \u003d 203.26 + 30.49 \u003d 233.75 thousand rubles.

Profit per unit of production will be:

Pr \u003d Sat × 15% / 100% , (3.4)

where 15% is the planned level of profitability.

Pr \u003d 203.26 × 15% / 100% \u003d 30.49 thousand rubles.

Calculation marketable products carried out according to the following formula

Tp \u003d Tsopt × VP, (3.5)

where Tp - commercial products

Zopt - wholesale unit price

VP - output (volume in physical terms according to the task).

Tp \u003d 233.75 × 597.6 \u003d 139689.00 thousand rubles;

Calculation of the profit of the production volume is carried out according to the formula

Pr \u003d Tp - Sat, (3.6)

where Sat - the cost of the entire volume of production.

Pr \u003d 139689 - 121468.45 \u003d 18220.55 thousand rubles.

We determine the level of profitability of the entire volume of production

Rent \u003d Pr / Sat × 100% , (3.7)

Rent = 18220.55 / 121468.45× 100% = 15%

Determine the cost of one ruble of marketable products

Zat \u003d Sat / Tp, (3.8)

Zat \u003d 121468.45 / 139689.00 \u003d 0.87 rubles.

Labor productivity is determined by the formula

Fri \u003d Tp / Chp, (3.9)

where Fri - labor productivity (output per worker)

Np - number production staff

Fri \u003d 139689.00 / 32 \u003d 4365.28 thousand rubles.

Fri \u003d Vp / Chp, (3.10)

Fri \u003d 597.6 / 32 \u003d 18.68 thousand gave. in kind

Indicators of the use of fixed assets include:

return on assets

F dep. = Tp / Of, (3.11)

F dep. \u003d 139689.00 / 43274.60 \u003d 3.23 rubles.

Capital-labor ratio (F voor.)

F voor. = Of / Chp, (3.12)

F voor. = 43274.60 / 32 = 1352.33 thousand rubles.

Indicators of the use of working capital (NOS) include:

Turnover ratio (Kob)

Kob \u003d Tp / NOS, (3.13)

Kob \u003d 139689 / 12146.85 \u003d 11.5 rev.

Duration of one revolution (T)

T \u003d 360 / Kob, (3.14)

T \u003d 360 / 11.5 \u003d 31 days

The profitability of production assets reflects the efficiency of their use (Pf) and is calculated as follows:

Rent. = Pr / Pf × 100% , (3.15)

Rent. = 18220.55 / 55421.45 × 100% = 33%

The calculation of the economic efficiency of capital investments is carried out by calculating their payback period (To)

To = K / Pr, (3.16)

To = 43274.6 / 18220.55 = 2.4 years

The coefficient of economic efficiency of capital investments (En) is the inverse indicator of the payback period. The indicator of the effectiveness of capital investments characterizes the annual effect obtained from the ruble of the capital investments that caused it

En \u003d 1 / To × 100% , (3.17)

En \u003d 1 / 2.4 × 100% \u003d 42%

Calculated technical economic indicators the work of the enterprise is presented in the table.

Table 3.1 - Summary table of the main technical and economic indicators of the enterprise

Name of indicator	unit of measurement	Indicator value
Output
- in kind	thousand gave.	597,60
- in value terms	thousand roubles.	139689,00
Labor productivity
- in kind	thousand gave.	18,68
- in value terms	thousand roubles.	4365,28
Number of workers	people
Production cost
- units of production	thousand roubles.	203,26
- all products	thousand roubles.	121468,45
Profit of all products	thousand roubles.	18220,55
OF usage indicators
- return on assets	rub.	3,23
- capital-labor ratio	thousand roubles.	1352,33
Indicators of the use of working capital
- turnover ratio	rev.	11,5
- duration of one turn	days
Indicator of the use of production assets (profitability)	%
Product profitability	%
Return on capital investment	of the year	2,4
Coefficient of economic efficiency of capital investments En	%

As a result of the calculation of the main technical and economic indicators, it can be concluded that structural subdivision has a number of positive results in social and economic terms, such as:

The output is 597.6 thousand decalitres;

4365.28 thousand rubles were produced per worker;

Product profitability is 15%;

Received profit from the sale of products 18220.55 thousand rubles;

The payback period for capital investments is 2.4 years.

The influence of managerial work on a variety of indicators of production activity is determined in the process of production management, which affects the entire multilateral activity of the structural unit. At the same time, its effectiveness is reduced to cost savings resulting from the impact of management personnel on production activities enterprise, commensurate with the costs of management.

Table 4.1 - Economic efficiency of rationalization of the management structure of the unit

Indicators	Meaning
1. General performance indicators	-
Gross output per employee, thousand rubles	4365,28
Earned profit per employee, thousand rubles	569,39
General payroll:	4746,71
- main and auxiliary workers, thousand rubles.	3771,71
- AUP of a structural unit, thousand rubles.	975,00
2. Profitability of the control apparatus	-
Specific gravity wages of management employees in the general wage fund, %
3. Productivity of managerial work	-
Production of marketable products per employee of the department, thousand rubles.	34922,25

The share of salaries of management employees in the total salary fund is 21%, which indicates the economic efficiency of the management structure of the unit.

The productivity of managerial labor is characterized by the indicator of production of marketable products per employee of management, which is 34922.25 thousand rubles, which is 8 times (34922.25 / 4365.28) more than the production of gross output per worker.

After analyzing all the relevant materials, it is possible to calculate the effectiveness of managerial work, using the data in table 4.2.

Table 4.2 - Calculation of the economic efficiency of managerial work

Indicators	Meaning
1. The cost of gross output, thousand rubles.	139689,00
2. The average annual cost of fixed production assets, thousand rubles.	43274,6
3. Average annual number of management employees, pers.
4. Average annual number of employees employed in production, pers.
5. Costs for management (remuneration of labor of AUP), thousand rubles.	975,00
6. Labor costs of workers employed in production, thousand rubles.	3771,71
7. The share of remuneration of employees of management in the total wage fund,%
8. Accounts for one management employee: gross output, thousand rubles. (1:3) fixed production assets, thousand rubles. (2:3) workers employed in production, pers. (4:3)	34922,25 10818,65
9. Payback ratio of production costs (cost / net income (revenue)	0,87
10. Management efficiency ratio (1:5)	143,27

Thus, the efficiency ratio of managerial work is 143.27, but this indicator does not allow us to assess the effectiveness of management as a whole.

Economic efficiency is one of the most general and generalizing concepts of the economy, which is expressed in the effectiveness of the use of production factors, their savings and beneficial combinations based on rational choice, the purpose of which is to increase profits, increase production and maximize the satisfaction of the needs of all members of society. A variety of industrial indicators of production efficiency should be considered in conjunction with social factors, which do not always have a cost expression.

The evaluation of economic efficiency is always correlated with the goals of production in the future, however, it characterizes the results of activities in the past, and its value is manifested in the present.

The system of production efficiency indicators provided in the work gives a comprehensive assessment of the use of all enterprise resources and contains all general economic indicators.

As a result of calculating the main technical and economic indicators, we can conclude that the structural unit has a number of positive results in social and economic terms, such as:

- production output is 597.6 thousand decalitres;

- produced products per worker 4365.28 thousand rubles;

- product profitability is 15%;

- received profit from the sale of products 18220.55 thousand rubles;

- payback of capital investments is 2.4 years.

Based on the above, it is advisable to produce this type of product, since the result obtained has a positive effect on strengthening the economic and financial condition of the enterprise.

Thank you for your attention! The report is over!

Tasks of analysis of technical and economic indicators

is a system of meters, absolute and relative indicators, which characterizes the economic activity of the enterprise. The complex nature of the system of technical and economic indicators makes it possible to adequately evaluate the activities of an individual enterprise and compare its results in dynamics.

Technical and economic indicators need to be analyzed by specialists in most economic specialties.

The assessment of technical and economic indicators makes it possible to draw objectively justified conclusions regarding the current economic activity enterprises. The result of the analysis can also be individual proposals for improving the situation at the enterprise, which are not directly related to the tasks set.

An analysis of the dynamics of the technical and economic indicators of the enterprise is carried out for at least the last three years.

List of the main technical and economic indicators of the enterprise

Includes the following:

List of technical and economic indicators of the enterprise

	Technical and economic indicators	Data source	Calculation method
	Annual volume of product sales in value terms	Line 2110 "Revenue" of the Report on financial results
	Cost price	Line 2120 "Cost of sales" of the Statement of financial results
	Net profit	Line 2400 "Net profit (loss)" of the Statement of financial results
	Profitability of sales		Attitude net profit to revenue (in percent)
	Profitability of production		The ratio of cost to revenue (in percent)
	Costs per 1 rub. products sold		The ratio of cost to revenue (in rubles)
	Average annual cost of fixed assets	Line 1150 "Fixed assets" of the Balance	Average for the period
	return on assets		The ratio of revenue to the average annual cost of fixed assets (in rubles)
	capital intensity		Return on assets indicator
	Number of staff	Average headcount workers
	Staff salaries	Staff payroll
	Labor productivity		The ratio of revenue to the number of employees
	capital-labor ratio		The ratio of the average annual cost of fixed assets to the number of employees

The indicators are compared according to the dynamics for several years or periods, which makes it possible to draw a conclusion about positive or negative changes in the activities of the enterprise. Technical and economic indicators are presented in tabular form. The table is followed by an analysis of the indicators by the rows of the table. Then a general conclusion is made about the positive or negative vector of the enterprise's development for the period under review.

An example of the analysis of technical and economic indicators of an enterprise

An example of the analysis of technical and economic indicators

TECHNICAL AND ECONOMIC INDICATORS				Changes
Sales volume, thousand rubles
Cost, thousand rubles
Net profit, thousand rubles
Return on sales, %
Return on assets, thousand rubles
capital intensity
Number of personnel, pers.
Staff salaries, thousand rubles

Analyzing the data in the table, the following conclusions can be drawn.

The absolute increase in the volume of products sold exceeded 1.8 billion rubles, the growth was 34.62%. At the same time, the costs per ruble of sold products increased by 6 kopecks, and the cost price increased by 43.50%, which is a negative trend compared to the growth in the volume of products sold. The observed growth in revenue, which grew from 5.4 billion rubles. to 7.3 billion rubles, and an increase in net profit by 19.75%, are caused by the expansion of commissioned facilities and ongoing work in 2018. The lag in profit growth indicates insufficient effective organization internal processes.

In this regard, the profitability of sales decreased by more than 11%, although in 2017 there was some growth compared to 2016. This trend indicates a qualitative slowdown in the development of the enterprise against the background of a reduction in the volume of profits while maintaining the cost structure. At the same time, it should be noted the low value of profitability, which indicates a small commercial margin established by the enterprise.

The cost of fixed assets of the enterprise for the analyzed period increased significantly. The key growth factors were the increase in the volume of construction of fixed assets and their expansion in the organization.

A slight reduction in the return on assets by 12.62% indicates a decrease in the efficiency of the use of fixed assets, however, given the increase in the cost of fixed assets, which amounted to 54.06% compared with the sales proceeds, which increased by 44.62%, we can judge the need to intensify the use fixed assets at the disposal of the company.

A slight increase in capital intensity, which characterizes the cost of production fixed assets per 1 rub. products, is a negative trend, indicating a slowdown in the intensive development economic activity enterprises. However, taking into account the level of increase in the value of fixed assets, one should judge the prospective opportunities for further expansion of the scale of the core business of the enterprise.

The average number of employees at the enterprise is 1181 people and has increased significantly over the past three years, the growth was 55.19%. At the same time, staff salaries increased by more than 61 million rubles, and the growth rate was 12.32%, which is significantly less than the growth rate of the number of employees. This indicates that the company has attracted a significant number of employees for positions with a low salary. A rather significant decrease in labor productivity confirms this, however, it should be noted the increase in this indicator in 2018 compared to the previous period, which was affected by a significant increase in sales volumes in 2018. At the same time, the capital-labor ratio practically did not change, a slight decrease of 0.73% was caused by a rapid increase in the number of personnel.

Thus, we can make an objective conclusion that 2017 was a difficult period for the enterprise, which significantly affected the decrease in the efficiency of economic activity due to negative trends in cost growth against the backdrop of lagging revenue and profit growth, as well as a simultaneous significant increase in fixed assets and headcount . However, it should be noted the positive trends in 2018, which make it possible to judge the possibility of systemic development of the enterprise to eliminate structural contradictions in its economic activity. In addition, despite the negative trends, the company demonstrates a steady progressive development, as evidenced by the growth of net profit. In the short term, the enterprise needs to solve internal problems related to increasing the efficiency of production facilities and increasing their degree of utilization.

An example of the analysis of technical and economic indicators with negative dynamics in an enterprise

Main technical and economic indicators

TECHNICAL AND ECONOMIC INDICATORS				Changes
Revenue, thousand rubles
Cost of sales, thousand rubles
Costs per 1 rub. sold products, rub.
Net profit, thousand rubles
Return on sales, %
Average annual cost of fixed assets, thousand rubles
Return on assets, thousand rubles
capital intensity
Number of personnel, pers.
Annual payroll fund, thousand rubles
Average annual salary of 1 worker, thousand rubles
Labor productivity, thousand rubles/person
Capital-labor ratio, thousand rubles/person

Let us draw conclusions about the dynamics of the technical and economic indicators of the enterprise for the analyzed period.

During the analyzed period, there is a decrease in revenue by more than 2.8 billion rubles, the decrease was 38.7%. At the same time, the costs per ruble of sold products decreased by 18 kopecks, and the cost decreased by 54.36%, which, compared with the dynamics of revenue, can be recognized as a positive trend. However, net profit decreased by 32.21%, which amounted to more than 164 million rubles. in absolute terms. Thus, these trends do not lead to an unambiguously negative conclusion, since the reduction in revenue and, accordingly, the cost and net profit may be caused by changes in the revenue structure, the completion of a number of major projects in 2015, or other similar factors.

There is a slight positive trend in profitability of sales. At the same time, it should be noted the low value of profitability, which indicates the rational approach of the enterprise to the implementation of its core activities. This situation is caused by the nature of the main activities of the enterprise and the corresponding working conditions.

The value of the fixed assets of the fi-enterprise for the analyzed period slightly increased. At the same time, the decrease in capital productivity by 39.41% indicates a decrease in the efficiency of the use of fixed assets, however, given the reduction in revenue, this trend seems to be objective. At the same time, one can judge the need to intensify the use of fixed assets at the disposal of the enterprise. A significant increase in capital intensity, which characterizes the cost of production fixed assets per 1 rub. products, is a negative trend, indicating a decrease in the rate of intensive development of the economic activity of the enterprise. However, given the relatively low level of capital intensity and the decline in revenue, it should be judged that this factor has no influence on the prospective opportunities for further expansion of the core business of the enterprise.

The average number of employees at the enterprise increased by 253 people, the growth was 20.32%. At the same time, the annual payroll fund increased by almost 229 million rubles, and the growth rate was 12.27%, which is less than the growth rate of the number of employees. This testifies to possible problems in work with personnel, since the annual salary of one worker was reduced by 100 thousand rubles.

With regard to labor productivity in 2016, there was a downward trend, but in 2015, compared to 2014, labor productivity did not show serious changes. As a result, for the analyzed period, the reduction in labor productivity amounted to 49.05%, which is significantly more than the reduction in wages, which is an extremely negative moment for the enterprise, indicating a decrease in the efficiency of the use of the enterprise's labor resources. At the same time, this negative dynamics is due to a decrease in revenue in 2016. At the same time, the capital-labor ratio decreased by 15.92%, which was caused by an increase in the number of personnel with a practically unchanged cost of fixed assets.

It should be noted that, despite the negative trends, it can be judged that the enterprise has the possibility of a systemic development of the enterprise to eliminate the destructive trends that have arisen in its economic activity. In addition, despite the negative trends, the company remains profitable. In the short term, the enterprise needs to solve internal problems related to increasing the efficiency of using the resources at its disposal.

conclusions

Technical and economic indicators of the enterprise are used for planning and analysis production possibilities enterprises, assessment of labor and technical capabilities, efficiency of use of production assets and labor resources. They are the basis for the development of the production and financial plan of the enterprise. On the basis of technical and economic indicators, it is also possible to establish standards for future periods within the framework of intra-company planning at the enterprise.

It should be noted that there are specific technical and economic indicators for individual sectors of the economy and areas of activity. The current system of technical and economic indicators is combined with the established methodology for their calculation and evaluation. This allows you to compare different enterprises in the same industry in terms of the efficiency of economic activity or a market segment in order to evaluate and identify intra-production reserves. Based on such a comparison, it is possible to obtain additional competitive advantages.

The technical and economic assessment of the designed building includes an assessment of space-planning and design solutions.

Estimated documentation for the construction of buildings is intended for:

determining the cost of construction,

· registration of financing of this construction, production of payments for the performed construction and installation works.

Units of account for buildings are as follows:

Residential buildings, hostels, hotels - an apartment or a room,

1 m 2 of living space, 1 m 2 of total area;

Kindergartens, kindergartens, schools - capacity (number of seats),

1 m 2 of total area, 1 m 2 of usable area;

· Medical and health institutions - one place for a patient or a vacationer, 1 m 2 of the total area, 1 m 2 of useful area;

Estimate cost-effectiveness of space-planning and constructive decisions buildings and comparison with the best existing solutions are usually carried out according to the following technical and economic indicators:

1. Estimated cost of construction (only construction and installation works), referred to 1 m 2 of the total area and

1 m 2 of the designed building;

2. The quality of the space-planning decision, which is determined by the values ​​of the coefficients K 1 , K 2 , K 3 , (calculation procedure is given); these coefficients make it possible in the design process to compare various solutions with each other and with reference projects;

3. consumption of basic building materials (steel, cement) in kg, forests and reinforced concrete products in m 3, blocks in thousands of pieces of conditional brick per 1 m 2 of usable area and

1 m 3 buildings;

4. the complexity of building a building, determined by establishing the specific labor intensity per 1 m 3 of the building and 1 m 2 of usable area;

5. assembly factor - the ratio of the cost of prefabricated structures and their installation to total cost building;

6. Weight of 1 m 3 of the building;

To space-planning characteristics include:

For residential buildings- number of storeys, planning type (sectional, corridor, etc.); number of apartments (beds in the hostel), total area, living area, built-up area, building volume, width and length of the building, area of ​​balconies, loggias, non-apartment communications (corridors, elevator lobbies, etc.), total floor area per one staircase and elevator node, presence and area of ​​non-residential areas built into a residential building, illumination, specific perimeter of external walls (the ratio of the perimeter of the walls along the heated contour of the building to the total area of ​​​​a typical floor), K 1 - the ratio of the living area of ​​the floor of the building to the total area; K 2 - the ratio of the building volume to the total area of ​​​​the building;

For public buildings - number of storeys, capacity, total, useful and estimated area of ​​the building; floor height, construction volume, built-up area, specific perimeter of external walls, area of ​​communications (corridors, halls). To 1 - the ratio of the estimated area to the usable; K 2 - the ratio of the construction volume to the estimated area; K 3 - the ratio of the area of ​​external enclosing structures to the total area;

For industrial buildings- number of storeys, built-up area; useful, constructive, working area, utility and storage areas, building volume, coefficient K 1 - the ratio of working area to usable area; K 2 - the ratio of the volume of the building to the working area; K 3 - the ratio of the surface area of ​​the enclosing structures (the area of ​​the outer walls) to the usable area;

Comparative evaluation of space-planning solutions for residential buildings

Evaluation of various options for design solutions for residential buildings is carried out by the method comparative analysis using a system of space-planning coefficients characterizing the ratio of areas and volumes.

Planar planning coefficient To 1 characterizes the rationality of the use of space, is defined as the ratio of living space (S residential) to the total area (S total):

K 1 = S lived. / S gen. ;

The coefficient K 1 depends on the number of rooms in the apartment. Its optimal value is accepted in the existing layout within: K 1 \u003d 0.5 - 0.7

Volumetric coefficient K 2 characterizes the use of volume, is defined as the ratio of the construction volume of the building (V building) to its total area (S total):

K 2 \u003d V zd. / S gen. ;

The value of the coefficient K 2 depends on the height of the floor, the size of the non-apartment areas (staircase and elevator node), the material of the walls and partitions, therefore its value varies significantly K 2 \u003d 3.5 - 5

Compactness factor K 3 characterizes the ratio of the area of ​​the outer enclosing structures S limit. (walls, window and balcony openings, roofs) to the total area S total:

K 3 \u003d S limit. / S gen.

The change in K 3 depends on the configuration of the building and is reflected as estimated cost buildings, as well as the size operating costs(heating, repair of facades and roofing).

Is within K 3 \u003d 0.8 - 1.3

Perimeter coefficient K 4 characterizes the ratio of the perimeter of the outer walls (P n.s) to the building area S built.

K 4 \u003d P n.s. /S stuck

Where K 4 \u003d 0.24 - 0.4 - for urban-type houses

Design factor K 5 characterizes the ratio of the cross-sectional area of ​​​​vertical structures in terms of S constr to the built-up area of ​​the building S built:

K 5 = S construct. /S stuck

The coefficient K 5 characterizes the degree of saturation of the building plan with vertical structures (walls, partitions, columns, pilasters). For large-panel houses, the coefficient K 5 \u003d 0.1–0.15; for brick and large-block K 5 \u003d 0.15 - 0.2

K factor 6 characterizes the ratio of the area outside the apartment communications(stair-lift nodes) S l.uz. to built-up area of ​​the building S building. :

K 6 \u003d S l.uz. /S stuck

The lower value of K 6 is typical for sectional type houses, the larger one for tower, corridor and gallery types.

Housing stock density(net) - the total area, m 2, per 1 ha of the residential area of ​​the microdistrict (quarter, settlement).

Housing stock density(gross) - the total area, m 2, per 1 ha of the entire territory of the microdistrict (quarter, settlement).

building density(development coefficient) - the area of ​​buildings under construction, % of the residential area of ​​the microdistrict (quarter, settlement).

Built-up area is determined by multiplying the length by the width of the building, measured along the outer contour of the building at the basement level.

The residential area includes the area of ​​the building and the free undeveloped area of ​​the residential part of the microdistrict. The undeveloped area depends on the dimensions of the building and mainly on its height. The requirement for insolation of apartments for at least 3 hours a day is the main factor on which the size of the gap between buildings depends. In the earlier existing norms, this gap between the longitudinal sides of buildings, based on the requirements of insolation, was set equal to two heights of the tallest building. In the current standards, the minimum gaps are set according to the table

Minimum gaps between buildings

Rules for calculating areas and volume in residential buildings(dormitories) according to SNiP 2.08.01-89 "Residential buildings" are as follows:

Living space equal to the sum of the areas of living rooms in the house as a whole and for an apartment on average.

Apartment area equal to the sum of the areas of living rooms and utility rooms, excluding loggias, balconies, verandas, terraces and cold storerooms, vestibules.

Total area of ​​apartments should be determined as the sum of the areas of their premises, built-in wardrobes, as well as loggias, balconies, verandas, terraces and cold storerooms, calculated with the following reduction factors: for loggias - 0.5, for balconies and terraces - 0.3, for verandas and cold pantries - 1.0.

The area occupied by the oven is not included in the floor area. The area under the march of the intra-apartment staircase with a height from the floor to the bottom of the protruding structures of 1.6 m or more is included in the area of ​​\u200b\u200bthe premises where the staircase is located.

The total area of ​​apartments in residential buildings should be determined as the sum of the areas of apartments in these buildings, determined in accordance with paragraph 2; the total area of ​​public premises built into residential buildings is calculated separately in accordance with SNiP 2.08.02-89*.

Underground areas for ventilation of a building designed for construction on permafrost soils, an attic, a technical underground (technical attic), non-apartment communications, as well as vestibules of staircases, elevator and other shafts, porticos, porches, external open stairs are not included in the total area of ​​buildings.

Residential building area should be defined as the sum of the areas of the floors of the building, measured within the inner surfaces of the outer walls, as well as the areas of balconies and loggias.

The area of ​​staircases, elevators and other shafts is included in the floor area, taking into account their areas at the level of this floor.

The area of ​​attics and utility underground is not included in the area of ​​the building.

Floor area of ​​residential buildings should be determined by their dimensions, measured between the finished surfaces of walls and partitions at floor level (excluding skirting boards). When determining the area of ​​​​the attic room, the area of ​​\u200b\u200bthis room is taken into account with a height of an inclined ceiling of 1.5 m at an inclination of 30 ° to the horizon, 1.1 m - at 45, 0.5 m - at 60 ° or more. For intermediate values, the height is determined by interpolation. The area of ​​the room with a lower height should be taken into account in the total area with a factor of 0.7, while the minimum wall height should be 1.2 m at a ceiling slope of 30°, 0.8 m at - 45° - 60°, not limited to a slope of 60 ° and more.

Structural volume of a residential building is defined as the sum of the construction volume above the mark ± 0.000 (above-ground part) and below this mark (underground part).

The construction volume of the aboveground and underground parts of the building is determined within the bounding surfaces with the inclusion of enclosing structures, skylights, etc., starting from the mark of the clean floor of each of the parts of the building, without taking into account protruding architectural details and structural elements, underground channels, porticos, terraces, balconies, the volume of passages and the space under the building on supports (clean), as well as ventilated undergrounds under buildings designed for construction on permafrost soils.

building area defined as the area of ​​the horizontal section along the outer contour of the building at the basement level, including protruding parts. The area under the building, located on poles, as well as driveways under the building, are included in the built-up area.

When determining the number of storeys of the above-ground part of the building, the number of floors includes all above-ground floors, including the technical, attic and basement floors, if the top of its floor is at least 2 m above the average planning elevation of the ground.

The underground for ventilation under buildings is not included in the number of above-ground floors.

With a different number of floors in different parts of the building, as well as when placing the building on a site with a slope, when the number of floors increases due to the slope, the number of floors is determined separately for each part of the building.

The technical floor located above the top floor is not taken into account when determining the number of storeys of the building.

1 initial data for calculation.

5. Calculation of normalized working capital.

6. Calculation of the number of industrial and production personnel of the enterprise.

7. Calculation of the payroll of industrial and production personnel.

Literature

Introduction

AT term paper contains and performed calculations for the following sections:

1. Initial data of the production program of the enterprise.

2. Calculation of the production capacity of the enterprise.

3. Calculation of the main indicators of the production program.

4. Calculation of the main production assets of the enterprise.

5. Calculation of normalized working capital.

6. Calculation of the number of industrial and production personnel of the enterprise.

7. Calculation of the wage fund of industrial and production personnel.

8. Calculation of deductions for social needs.

9. Calculation of labor productivity.

10. Calculation of the cost of production.

11. Calculation of prices, profits and profitability.

12. Drawing up a table of the main technical and economic indicators of the enterprise.

The calculation in the course work is made for the planned year.

1 Initial data for calculation.

1. Table 1. Assignment for term paper.

Variant number	Number of products per year N, pcs.	The cost of materials, C m, rub./pc.	The cost of components, C ki, rub./pc.	The cost of electrical energy for technological purposes С el, rub./pc.	The labor intensity of a unit of production by category of work, ti, standard hour.			Full labor intensity units of production,t p, standard hour.

1.Number of working days in a year: Dyear = 240 days.

2. Duration of the working day (shift): Tcm = 8 hours.

3.Duration production cycle production of products: Tc = 10 days.

4. The coefficient of technical readiness of work in progress: Knzp = 0.5.

5. The coefficient of compliance with the standards by the main production workers: K ext \u003d 1.1.

6. The maximum number of jobs in the enterprise: n poppy = 40.

7. Equipment load factor of one workplace: K z = 0.9.

8. The number of turnovers of working capital for the year: K about = 6.

9. The area occupied by one workplace (including equipment): S rm = 20 m 2.

10. Height of the production building: h pr \u003d 6m.

11. Height of ancillary premises: h ext = 4m.

12. The cost of 1 m 3 of an industrial building: C prod \u003d 500 rubles.

13. The cost of 1 m 3 of auxiliary premises: With aux = 1000 rubles.

14. The cost of equipping one workplace: Сrm = 50,000 rubles.

15. District coefficient for calculating wages: K rai = 1.2.

16. Great tariff rate the first category of the tariff scale for production workers is 5% of the minimum wage: C 1 \u003d 0.05 × C min (from January 1, 2001 minimum size wages in Russia is equal to: C min \u003d 100 rubles), [C 1] \u003d rub / hour.

Table 2. Tariff scale for production workers.

		Tariff coefficients by categories (to the value of the tariff rate of the 1st category), K t i
	main
	auxiliary

2. Calculation of the production capacity of the enterprise.

2.1 The production capacity of the enterprise can be determined by the formula:

where T eff is the effective fund of the enterprise's operating time per year:

2.2 The coefficient of use of production capacity for the manufacture of the quantity of products specified in the course project is calculated by the formula:

3. Calculation of the main indicators of the production program of the enterprise.

3.1 The volume of marketable products of the enterprise for the year is equal to:

In normal hours

or, in rubles,

where C prod is the selling price of products (see table 7).

3.2 The standard of work in progress is calculated using the formula:

in standard hours

where - daily output of products, pieces or in rubles:

where Z 1 full - the total cost of a unit of production (see table 6).

3.3 The volume of gross output of the enterprise is equal to:

in standard hours, in rubles:

4. Calculation of the main production assets of the enterprise.

4.1 The number of equipment required for the manufacture of a given volume of products V tp (standard hours) is equal to:

4.2 The cost of equipment at the workplaces involved in the implementation production order term paper, is calculated by the formula:

4.3 The cost of production and auxiliary premises of the entire enterprise is calculated based on the production capacity of the enterprise, as follows:

First, we calculate the size of the entire production area:

then we calculate the size of the area of ​​auxiliary premises:

the total area of ​​the enterprise is equal to:

including part of the area used to complete the task of the course work:

m 2.

and the volume of auxiliary premises:

and finally, the cost of the entire building is calculated:

4.4 The cost of the part of the building used to complete the assignment of the course work is equal to:

4.5 The cost of structures, machines and transmission devices used to complete course work With co is 12% of the cost of the part of the building calculated in the previous paragraph and is equal to:

4.6 The cost of vehicles used С tr is equal to 20% of the cost of equipment at the workplaces involved in the completion of the assignment of the course work and is equal to:

4.7 The cost of tools, equipment and inventory C tools is 4% of the cost of equipment at the workplace and is equal to:

4.8 Thus, the book value of the fixed production assets of the enterprise involved in the performance of the production task of the course work is equal to:

5. Calculation of normalized working capital.

5.1 Determination of the enterprise's need for working capital is made based on the value of the volume of annual output N and the number of turnovers of working capital for the same period K about:

where C opt is the wholesale price of a unit of production (see table 7).

6. Calculation of the number industrial production enterprise personnel.

6.1 The number of the main production workers of the enterprise is calculated by the formula:

H pers.,

where T slave is the useful time fund of one main production worker:

where T nv \u003d 0.13 (13%) - the percentage of absenteeism due to vacations, illnesses, etc.

6.2 The number of auxiliary production workers H svp is calculated according to the service standards (table 3).

Table 3. Standards for the number of auxiliary workers.

	Profession,”i”	Service rate
	Adjuster	1 installer for 10 pieces of equipment
	Repairman	1 locksmith for 15 pieces of equipment
	Electrician	1 locksmith for 20 pieces of equipment
	plumber	1 fitter per 500 m2 of premises
	transport worker	1 worker for 20 jobs
	Storekeeper	1 storekeeper for 2 warehouses

Note A: A small business must have at least two warehouses.

6.3 Number of managers, specialists and employees staffing(table 4).

Table 4. Staffing of the enterprise.

	Job title	Quantity, pers.	Salary per month, rub.
	Director
	Chief Accountant
	Director of operations
	Technologist-normizer
	Head master
	Forwarder-purchaser
	Room cleaner (1 per 1000 m2 area)
Total salary staff

6.4 The number of all industrial and production personnel of the enterprise is equal to:

7. Calculation of the payroll of industrial and production personnel.

7.1 The direct wages of the main production pieceworkers are calculated based on the number of products N, its labor intensity by category t i (see table 1), the tariff rate of the 1st category C 1 and the values ​​of the tariff coefficients by category K Ti (see table 2) :

7.2 The direct wages of auxiliary production time workers are determined based on the number of occupations H i (see table 3), the value of the tariff rate of the 1st category C 1 and the values ​​of the tariff coefficients for categories K Ti (see table 2), as well as the values ​​of T slave and heaven:

7.3 The salary of managers, specialists and employees is calculated according to the staffing table (see table 4) taking into account the district coefficient:

where n months = 11 - the number of working months in the planned year.

7.4 The amount of the bonus for managers, specialists and employees is 40% of the salary increase:

7.5 The basic salary of managers, specialists and employees is equal to:

7.6 The additional salary of managers, employees and specialists is 13% of their basic salary:

7.7 The main production workers are paid according to the piece-bonus system and the amount of the bonus for them is 50% of the direct wage increase:

7.8 Auxiliary production workers are paid according to the time-bonus system and the amount of the bonus for them is 45% of the direct wage increase:

7.9 The basic salary of the main production workers is equal to:

7.10 The basic salary of auxiliary production workers is equal to:

7.11 The basic wage of all production workers is equal to:

7.12 The additional salary for the main and auxiliary production workers is 13% of their basic salary (see the structure of the main production worker's useful time fund, clause 6.1):

7.13 Additional wages for all production workers are equal to:

7.14 The wage fund of all industrial and production personnel of the enterprise FZP ppp consists of:

a) the wage fund of the main workers:

b) wage fund for auxiliary workers:

c) wage fund for managers, specialists and employees:

In this way:

7.15 The average level of wages of all industrial and production personnel in the planned year is equal to:

Similarly, the average level of wages for all categories of industrial and production personnel of the enterprise is calculated:

8. Calculation of deductions for social needs.

The calculation of deductions for social needs from the payroll of all categories of industrial and production personnel is carried out in accordance with the value of the percentage of deductions established under the current legislation (single social tax, UST):

Currently, the UST is 38.7% of the payroll.

The results of payroll calculations are entered in table 5.

Table 5. Payroll fund for categories of industrial and production personnel of a small enterprise for the planned year.

	Key production workers	Auxiliary production workers	Managers, professionals and employees	Industrial and production personnel
number,
direct salary,
basic salary,
extra salary,
payroll fund,
Average salary,

9. Calculation of labor productivity.

Labor productivity per worker is calculated by the formula:

10. Calculation of the cost of production.

The procedure for calculating the cost of production of a small enterprise is indicated in table 6.

10.1 The increased cost of maintenance, operation of equipment and transport in the course work is taken equal to 12% of the book value of equipment, transport, tools, equipment and inventory:

10.2 The value of general factory expenses is 200% of the basic wages of production workers:

10.3 The amount of commercial (non-production) expenses in the course work is 8% of the production cost:

10.4 Now we know the total unit cost:

rub.,

therefore, we will be able to calculate the standard of work in progress V refinery in rubles (see section 3.2).

Table 6. Calculation of the cost of all products.

	Articles and property elements	Amount, rub.	Share of total cost, %
	Basic and auxiliary materials
	Components and semi-finished products
	Electrical energy for technological purposes
	Additional wages for production workers
	Deductions for social needs from the basic and additional wages of production workers
	Expenses for the maintenance and operation of equipment and transport
	Technical cost
	Factory overhead
	Production cost, W prod
	Selling expenses
	Full cost, Z full

11. Calculation of prices, profits and profitability.

When drawing up a plan for the next year, two prices for each product planned for production at the enterprise are calculated:

1. selling, providing the manufacturer with normal conditions for reproduction;

2.minimalnaya, compensating the company's costs with a minimum of profit.

In Russia, the projected price is calculated in the form shown in Table 7

Table 7. Calculation of the selling price of a unit of production.

	Price elements	Selling price, C pr, rub.	Minimum price, rub.
	Full cost, W 1 full
	Wholesale price, C wholesale
	Value Added Tax (VAT)
	Selling price, C otp

11.1 The profit of the enterprise for calculating the selling price is calculated according to the accepted rate of return, equal to 25% of the total cost of a unit of production:

for counting minimum price, profit is taken equal to 9% of the total cost:

11.2 The wholesale price C wholesale is equal to the sum of the total cost and profit:

minimum C wholesale:

11.3 The selling price of the enterprise (selling or minimum) is equal to the wholesale price plus value added tax, which is currently 20% of the wholesale price of the enterprise:

12.1 Now we know the selling price of the products, so we can calculate the volume of the company's marketable products in rubles:

as well as the volume of gross output V VP in rubles (see Section 3.3).

The results of all calculations are summarized in the final table 8.

Table 8. The main technical and economic indicators of the work of a small enterprise for the planned year.

	Name of indicator	unit of measurement	The value of the indicator
	Marketable output
	Gross output	Working hour
	Productive capacity
	Capacity Utilization Factor
	The cost of fixed production assets involved in the implementation of the production program
	The cost of normalized working capital
	Number of industrial and production personnel
	Basic salary of production workers
	Payroll of industrial and production personnel
	Average salary of one employee for the planned year
	Labor productivity of one worker	Pieces/person
	Total unit cost
	Profit according to the standard
	Selling price
	Overall profitability
	Product profitability

Literature

1. Exemplary program of the discipline "Economics and enterprise management". -M. publishing house ZAO "Polygraphy", 1997.

2. State educational standard of secondary vocational education in specialty 1806, Ministry of General and Vocational Education of the Russian Federation, M., 1997.

3. State educational standard of secondary vocational education in the specialty 2014, Ministry of General and Vocational Education of the Russian Federation, M., 1997.

4. State educational standard of secondary vocational education in the specialty 1911, Ministry of General and Vocational Education of the Russian Federation, M., 1997.

5. Sergeev IV Economics of the enterprise. Textbook - M.: Finance and statistics, 1999.

6. Economics of the enterprise / Ed. V. Ya. Gorfinkel, V. A. Shvander. Textbook - M .: Banks and stock exchanges, 1998.

7. Enterprise Economics / Ed. O. I. Volkova. Textbook - M.: Infra-M, 1999.

8. Kozhekin G. Ya., Sinitsa L. M. Organization of production. Textbook - Minsk: Ecoperes

The main technical and economic indicators of the enterprise in construction. Calculation, evaluation TEP work enterprises in the construction industry. Definition of TEP.

Technical and economic indicators in construction

TEP or technical and economic indicators are calculated to compare space-planning and building and choose the best option.

Technical and economic indicators (TEP)- calculated for each building to compare constructive and and select a cost-effective solution.

Living space- the sum of the areas of all living rooms in the building. The area per floor is multiplied by the number of floors. The living area does not include the area of ​​kitchens and sanitary facilities.

total area- the area of ​​all premises, except for staircases and elevator halls.

Built-up area- the area occupied by the building on the surface of the earth.

Building volume- the product of the built-up area by the height to the top of the coating.

When constructing buildings and structures, both for and for the purpose, you must first perform a feasibility study. The justification is assessed on the basis of technical and economic indicators. When evaluating the construction of a new or reconstruction of an existing building or structure for industrial purposes, it is necessary to justify the planned production capacity, list of products, location, etc. It is also necessary to calculate the planned efficiency of capital investments and technical and economic indicators specific to a particular industry.

For comparison, all of the above indicators are compared with similar already operating advanced domestic and foreign enterprises.

Technical and economic indicators serve as the basis for evaluating the entire project assignment in any part of it (technological, construction, and others). Indicators help to substantiate the effectiveness of the design decisions made. The ultimate goal of the development, calculation of the feasibility study is to obtain the greatest return on capital investment. Objectivity in calculations affects the final result and, as a result, the acceptance final decision on the efficiency and feasibility of construction or reconstruction.

For buildings and structures for industrial purposes, the main technical and economic indicators are the cost of manufactured products, capital investments, labor and time spent on construction. And for public facilities - the cost of operating a building or structure, labor costs, capital investments and construction time. It is also important to take into account indicators expressing natural values. For production facilities, these are the volumes of consumption of raw materials and materials, fuel, electricity for the production of products. For non-industrial facilities - total and usable area, etc. Depending on the industry, there are specific technical and economic indicators.

Such important indicator as a prime cost, is determined on the basis of calculations compiled using previously adopted and developed standards for the consumption of raw materials and materials, labor costs, etc. All standards can be found in special reference books. For objects of a non-production nature, such an indicator as the cost of, include the calculation of depreciation, the cost of using equipment such as elevators, as well as the cost of heating and more. The final and most important indicator is the specific capital investment. This indicator for production facilities is calculated as the ratio of the entire calculated cost of building a facility to the planned annual capacity of manufactured products. For socially significant and residential facilities, this is the ratio of the cost of construction to such an indicator as, for example, 1 m² of living space, etc.

As units of measurement of the main technical and economic indicators for evaluating objects that produce any product, there are such units in physical terms as: a ton, pieces, etc., as well as in value terms - the ruble of manufactured products. For non-production facilities, a unit of measurement is taken - 1 m², for example, for residential complexes - this is 1 m² of living space, for socially significant buildings - this is 1 place for a child (preschool), 1 place in the auditorium (theatre, cinema), etc. d.