Technical economic indicators- a system of meters that characterizes the material and production base of enterprises ( production associations) and complex use of resources. They are used to plan and analyze the organization of production and labor, the level of technology, product quality, the use of basic and revolving funds, labor resources.
The information base of the analysis is the materials planning documents, data of accounting and statistical accounting and reporting of the enterprise. On the this moment financial statements of Open Joint Stock Companies are available not only to shareholders, but are also posted on the Internet. However, other organizations limit access to the company's data bank, information about the activities of which often becomes not only confidential, but also belongs to the company's management as a commercial secret. For the purposes of the analysis, it is recommended to use a limited number of initial technical and economic indicators.
Indicators of output in physical terms, marketable and sold products (sales volume of products) characterize the production and trade and marketing (commercial) aspects of the enterprise's activities in interconnection.
Indicators of production capacity, the average annual cost of fixed production assets (taking into account their periodic assessment) reflect the potential production capabilities enterprise, the size of its real estate.
Indicators of the average annual number of industrial production staff enterprises (number of employees), volume Money, aimed at remuneration, not only have independent significance for assessing the number of jobs in the enterprise, the level of material security of workers, the dynamics of these parameters, but are also the starting points for calculating labor productivity, average monthly wages, etc.
Indicators of the full cost of commercial products, profit (loss) of the reporting period reflect total costs and end results.
Table 1 - Main technical and economic indicators manufacturing enterprise
1. Production capacity (PM), piece, rub. - This is the maximum possible output on the existing production equipment, usually indicated in natural units of measurement (pcs., t., l., kW, kg., m 2, m 3, etc.). If the production is monomenclature (more than one type of heterogeneous product is produced), then the PM is calculated in rubles (to convert to monetary units, it is necessary to take into account the PM for each type of product and sum it up). If there is an increase in PM, then this is usually associated with the acquisition of new production equipment for the development of new types of products or modernization. If the PM changes in terms of value, then price changes may affect.
2. Production output in physical terms, pcs. - This is the actual output in natural units. for the analyzed period of time. An increase in the indicator most often indicates an increase in the volume of orders for the company's products (i.e., there is an increase in demand for products). If the PM is indicated in value terms, then this indicator is not indicated.
3. Capacity utilization rate- Calculated as the ratio of output in physical terms to production capacity (21). If PM is indicated in value terms, then this indicator is calculated as the ratio of marketable products to production capacity. It shows the degree of involvement of production capacities in production. The maximum value is 1 or 100%. Although in theory a business can operate at 100% of its production capacity, in practice the maximum output is less because equipment needs to be repaired, employees go on vacation, etc. For example, a company can use 0.85 of its production capacity, then its output is 85% of the maximum that it is able to produce using all available resources. If a company has a low capacity utilization rate - up to 50%, then it usually receives low income or suffers losses, although it has great potential for growth .A company operating at 80% capacity or more is usually highly profitable, although it has less growth potential.
4. Marketable products, thousand rubles.- This is the actual output of products estimated at current prices of the period in which it was carried out. If there is an increase, then it can be associated with both an increase in the volume of output and an increase in product prices. At the same time, recalculate - whether according to your data - average price units of production at real prices on the market (the average can be determined by dividing marketable products by output in physical terms).
5. Sold products (sales volume of products), thousand rubles.- Data source - form No. 2 "Profit and Loss Statement" - this is the proceeds from the sale of products, goods, services. services - by main activities.
6. The cost of fixed assets, thousand rubles - This is the initial cost of fixed assets, which is reflected in Form No. 5 “Appendix to the balance sheet.” If the indicator is growing, then it is necessary to associate this growth with an increase in production capacity. , therefore, the enterprise purchased fixed assets for non-production purposes.
7. Return on assets, rub.- It is calculated as the ratio of commercial output to the value of fixed assets (item 4 of the TEP to the data of paragraph 6). If the indicator is growing, then this is due either to an increase in commercial output (numerator) or to a decrease in the cost of fixed assets (denominator). If at the same time there is an increase in both indicators, then the increase in capital productivity indicates that the increase in marketable output is higher than the increase in the cost of fixed assets, with a decrease in capital productivity, the increase in the cost of fixed assets is faster.
8. Number of industrial and production personnel (working), (PPP), people.- It is necessary to distinguish between industrial and production personnel and non-industrial personnel. The composition of industrial and production personnel includes the following categories of workers: workers, managers, specialists, employees who are employed in the main activities of the enterprise. Non-industrial personnel, as a rule, include employees of the factory canteen, medical centers of the enterprise, employees of housing and communal services of the enterprise, etc. The increase in the number of PPP is associated with the expansion of production or types of core activities, or with an increase in the production program. Downsizing: either with layoffs or downsizing
9. Labor productivity (PT), thousand rubles - It is calculated as the ratio of marketable output to the number of industrial production personnel (paragraph 4 of the TEP to the data of paragraph 8). the growth of both indicators, then the growth in productivity suggests that the increase in marketable output is higher than the increase in headcount.
10. Average monthly salary, rub.- Reflects the average salary of one employee per month, should not be lower than minimum wage labor established by the state. It can be calculated as funds allocated for wages (shown in form No. 5) to the number of PPP * 12 months. It is necessary to compare: does the amount of funds allocated for wages exceed the cost! PT, inflation, an increase in piece rates and tariff rates, an increase in premiums. Along with the change in salary, it is necessary to compare the change in PT, while for the normal development of the enterprise, the growth rate of PT must be higher than the growth rate of salary.
15 Analysis of labor, its motivation, productivity and pay The main purpose of labor analysis and wages- evaluate the quality of the organization's labor resources, the effectiveness of the labor motivation system and, in general, the effectiveness of personnel management. Preliminary analysis of the number of personnel of the organization and labor costs. Before proceeding with the analysis of the number of employees and labor costs according to the financial statements of the organization, it is necessary to assess the degree of distortion of these indicators. Since the tax burden on wages remains quite high, organizations are taking certain steps to minimize it, which complicates the standard analysis of indicators. In the course of the economic analysis personnel, it is necessary to assess the structure of personnel according to the following criteria:
categories of personnel (professions of workers, positions of employees - managers, specialists, other employees);
age and length of service in the organization;
the level of education of the staff;
skill level;
attitude to products (direct and indirect personnel);
belonging to the owners of the organization (owners and employees).
The next stage of personnel analysis is the calculation of personnel movement indicators, which evaluate the dynamics of personnel and the intensity of personnel movement processes, and also indirectly reflect the quality of personnel.
The growth rate of the number of employees characterizes the dynamics of the number of personnel, when compared with the growth rate of production volume in physical units, it makes it possible to assess the validity of the increase in the number. In general, the rate of population growth should be lower than the rate of increase in production volume.
The staff turnover rate allows you to indirectly assess the quality of personnel, with high values of the coefficient, the quality of personnel can be assessed as low.
When evaluating the calculated values of the personnel movement indicators, it is necessary to evaluate how the “quality” of the personnel changes, which can be assessed by the level of qualification, education, age, work experience and other indicators. With an increase in the “quality” of personnel, it is possible to positively evaluate the indicators of its movement. However, it should be taken into account that high degree the constancy of the staff as a whole positively characterizes the organization, however, changes in technologies, types of activities, the range of products can cause an objective need to change staff (at the same time, high values of the staff turnover rate are always negatively assessed).
Analysis of labor productivity and wages
The analysis consists in calculating indicators of labor productivity, factor analysis indicators of labor efficiency and comparison of growth rates of labor productivity and wages.
To assess labor productivity, two indicators can be used - the ratio of sales revenue to the number of employees and the ratio of value added to the number of employees.
The second indicator, of course, more accurately reflects the contribution of the enterprise's employees to the creation of new value, since it excludes the factor of acquired values from the assessment of labor efficiency - material resources that contain past labor.
For further analysis of labor productivity, it is advisable to use factor models, having previously determined the main factors affecting the level of productivity. In particular, these factors can be formalized as follows:
quality of personnel (level of education, qualifications, age, work experience, other characteristics);
capital-labor ratio of personnel (estimated through the ratio of the value of fixed assets to the number of personnel);
the effectiveness of fixed assets and applied technologies (can be assessed through the rate of return on assets);
the effectiveness of the personnel motivation system (according to financial statements, it can be indirectly assessed through the ratio of revenue to wages, that is, through the indicator of salary return);
wage level.
The analysis of the efficiency of labor use is completed by analyzing the ratio of the growth rates of labor productivity and wages. For this analysis, it is necessary to calculate the growth rates of both indicators.
1. Staff productivity
Labor productivity is the degree of fruitfulness (efficiency) of a particular labor. Efficiency is measured by the ratio of costs and results of labor.
There are such methods for measuring labor productivity, depending on the methods of accounting for production volumes: natural (conditionally natural), cost, labor.
With the natural method, the volume of production is measured in natural meters (ton, piece, m 2, m 3, running meter).
Output in the natural method is measured by the ratio of the volume of production in physical terms for a certain period to the average number of workers involved in the production of this product.
Advantages of the natural method: simplicity, clarity, accessibility; the possibility of bringing this indicator to the workplace, workshop, site; objectivity of displaying the costs of living labor.
Disadvantages of the method: impossibility of application in the production of heterogeneous products of different quality and range; incompatibility with other types of products, industries.
Areas of use this method: jobs, sites, shops with homogeneous products of the same quality.
The conditionally natural method allows you to expand the boundaries of the application of the natural method. Homogeneous, but different-quality products are brought to a conditional standard according to some attribute. For example, sulfuric acid different concentrations lead to monohydrate (100%), mineral fertilizers- to 100% nutrient content, etc. But this method has all the disadvantages of the natural method of measuring labor productivity.
The cost method is the most versatile for measuring labor productivity. The volume of production is estimated in value terms (gross, marketable, sold, net, conditionally net production). With this method, labor productivity is determined by the ratio of the volume of production in value terms for a certain period to the average number of employees.
Gross (commodity) output is measured in the current wholesale prices of the enterprise (to assess the dynamics of labor productivity, commercial products are recalculated into prices comparable to the base period).
The motivation system is a set of interrelated activities that encourage individual worker or the workforce as a whole to actively work to achieve the individual goals of the enterprise.
Motivation Methods labor activity employees are classified as follows:
> direct economic - piecework; hourly payment; rationalization bonuses; participation in profits; tuition payment; payments for the maximum use of working time (no absenteeism);
> indirect economic - subsidized meals; seniority allowance; preferential use of housing, transport, etc.;
> social (non-monetary) - enrichment of labor; flexible work schedules; occupational Safety and Health; programs to improve the quality of work; career advancement; participation in decision-making at a higher level.
Fundamentals of the formation of effective motivation for the behavior of employees:
> an atmosphere of friendly cooperation between employees and the administration of the enterprise;
> a reasonable system for evaluating work and determining the scope of the latter;
> awareness of measurement and evaluation criteria; weighted standards and control over them; clearly understandable compliance with the promotion of the effectiveness (efficiency) of activities.
According to its structure, wages consist of basic and additional wages.
The basic salary depends on the results of the employee's work and is determined by tariff rates, piece rates, official salaries, as well as allowances and additional payments provided for by the Labor Code and in amounts not exceeding those established by law.
Additional remuneration depends on the results of the economic activity of the enterprise and is established in the form of bonuses, remuneration, other incentives and compensation payments, as well as allowances and additional payments that are not provided for by the Labor Code, or in amounts exceeding those established by law.
The source of funds that are directed to the remuneration of employees of enterprises is the profit received as a result of their economic activities, and for budget organizations- Funds allocated from the budgets, as well as part of the profit received as a result of their economic activities.
Funds allocated for wages constitute the wage fund (consumption fund), which consists of:
> basic wage fund - refers to the cost of products;
> Fund for additional wages - formed at the expense of profit remaining at the disposal of the enterprise;
> cash payments and incentives (material assistance, subsidies, labor and social benefits, etc.) made at the expense of profits that remain at the disposal of enterprises;
> profits (dividends, interest) paid on shares labor collective, and contributions of members of the labor collective joint-stock company in the ownership of the enterprise.
Basic wage fund. It includes:
1) wages accrued for the work performed (hours worked) at piece rates, tariff rates and official salaries or average earnings, regardless of the forms of remuneration in force at the enterprise;
2) all types of allowances and additional payments provided for by the Labor Code, in the amounts established by law;
3) remuneration of unpaid employees for work performed under civil law contracts;
4) payment of annual and additional holidays in accordance with the law, monetary compensation for unused vacation;
5) payment for the performance of public duties, if they are performed in working time in accordance with the Labor Code;
6) pay for work on weekends and holidays, overtime in the amounts provided for by the Labor Code.
Fund for additional wages. It includes:
1) allowances and additional payments not provided for by the Labor Code and exceeding the amounts established by law;
2) bonuses for production results under special bonus systems, rationalization and invention;
3) differentiated amounts of additional payments paid to employees who took part in the liquidation of the accident at the Chernobyl nuclear power plant, as well as those working and living in zones of radioactive contamination;
4) remuneration based on the results of work for the year.
Cash payments and incentives include:
1) material assistance, health, environmental and other payments;
2) the amount of labor and social benefits provided to employees: additional payment, in excess of the Labor Code provided for, vacations granted to employees; the cost of vouchers for treatment and rest or the amount of compensation issued instead of vouchers; the cost of excursions and travel;
3) other payments that are of an individual nature (payment for an apartment and rent, food and industrial goods, grocery orders, travel tickets; subsidies for food, medical care, etc.);
4) the amount of profit directed to the acquisition of shares (for employees of the labor collective);
5) funds used to buy out the property of the enterprise by members of the labor collective at the expense of the enterprise, etc.
Distinguish between minimum, nominal and real wages.
Minimum wage - the amount of wages established by the state, below which payment cannot be made for the full monthly (daily, hourly) norm of labor (working time) actually performed by an employee. The minimum wage does not include additional payments, allowances, incentives and compensation payments.
Nominal wages are the amount of money that is paid to employees for the amount of work performed in accordance with the quantity and quality of labor expended by them.
Real wages are a set of material and cultural goods, as well as services that a worker can purchase for a nominal wage. In other words, real wages.
16. Analysis of the financial stability of the enterprise. The financial condition of an economic entity is a characteristic of its financial competitiveness (i.e. solvency, solvency), use financial resources and capital, fulfillment of obligations to the state and other economic entities.
In the traditional sense, financial analysis is a method of assessing and forecasting the financial condition of an enterprise based on its financial statements. It is customary to distinguish two types financial analysis- internal and external. Internal analysis is carried out by employees of the enterprise (financial managers). External Analysis conducted by analysts who are outsiders to the enterprise (for example, auditors).
Under the subject of economic analysis understands the economic processes of enterprises, associations, associations, socio-economic efficiency and the final financial results of their activities, emerging under the influence
by the influence of objective and subjective factors, which are reflected through the system of economic information.
As can be seen from the definition, economic analysis deals with the economic processes of enterprises, associations, other divisions and the final production and financial results of their activities. The economics of enterprises is studied not only in dynamics, but also in statics.
Further, the subject of economic analysis is economic processes and final results, which are formed under the influence of objective factors. external factors. Constantly influencing economic activity, they reflect, as a rule, the actions of economic laws. In the process of economic analysis, in many cases one has to deal, for example, with the action of the price factor - with changes in prices, tariffs, rates. Pricing in market conditions is a generally spontaneous process; Prices for finished products, goods, tariffs for transportation and rates for services are set taking into account the requirements of the law of value, the laws of the market. Prices, tariffs, rates are not constant values, they are constantly changing. If prices for raw materials, materials, semi-finished products, finished products, goods change, then this will affect almost all indicators (especially financial ones) of industrial, construction, agricultural, trade and other enterprises. On the industrial enterprises indicators of gross, commodity, sold and clean production, cost and net income indicators; in trading - indicators of wholesale and retail trade turnover, the level of realized discounts, distribution costs and profits. Changes in prices, tariffs, rates cause quite complex economic calculations in the analysis process. The price factor, which does not depend on this or that enterprise, is excluded by means of index recalculations, its effect is revealed separately, without connection with other factors.
Analysis of the financial condition of the enterprise has several goals:
Determining the financial position;
Identification of changes in the financial condition in the spatio-temporal context;
Identification of the main factors causing changes in the financial condition;
Forecast of the main trends in financial condition.
The key goal of financial analysis is to obtain a certain number of basic (most representative) parameters that give an objective and reasonable description of the financial condition of the enterprise. This applies primarily to changes in the structure of assets and liabilities, in settlements with debtors and creditors, and in profit and loss.
Local goals of financial analysis:
determination of the financial condition of the enterprise;
Identification of changes in the financial condition in the spatio-temporal context;
Establishment of the main factors causing changes in the financial condition;
· Forecast of the main trends in the financial condition.
Analytics and Manager ( financial manager) interested as current financial position enterprise (for a month, quarter, year), and its forecast for a more distant future.
The alternativeness of the goals of financial analysis is determined not only by its time limits. It also depends on the goals that users of financial information set for themselves.
The objectives of the study are achieved as a result of solving a number of analytical problems:
· preliminary review of financial statements;
Characteristics of the property of the enterprise: non-current and current assets;
assessment of financial stability;
Characteristics of sources of funds: own and borrowed;
analysis of profit and profitability;
· Development of measures to improve the financial and economic activities of the enterprise.
These tasks express the specific goals of the analysis, taking into account the organizational, technical and methodological possibilities of its implementation. Ultimately, the main factors are the volume and quality of analytical information.
These goals are achieved through various methods and tricks.
Instruction
Calculate the utilization rate of production capacity according to the following formula: Kpm = Mon / PM, where Mon is the output in physical terms,
PM - production capacity. The actual output of products on existing equipment is expressed in natural units. This indicator, unlike power, is not indicated in monetary meters.
Calculate the production capacity by adding up the maximum possible output on the production equipment available to the enterprise. This indicator is in physical units: pieces, . If the equipment makes different kinds products, in this case, production capacity is calculated as the sum of monetary units for each type of product. The production capacity utilization rate reflects the level of production capacity utilization at the enterprise. Full load is equal to one or 100%. As a rule, enterprises do not use their production capacity at 100%, since equipment is being repaired and workers are on vacation. Enterprises with a production capacity of 80% or more are highly profitable.
In Form No. 2 “Profit and Loss Statement, specify the proceeds from the sale of products, goods and services in thousands of rubles. From form No. 5 “Appendix to accounting, take the indicator of the initial cost of fixed assets. Based on the identified data, calculate the following technical and economic indicator - return on assets according to the formula: F = T / Cof, where T is marketable products,
Sof - the cost of fixed assets. The growth of the rate of return on assets is affected either by an increase in marketable output or a decrease in the value of fixed assets.
Calculate labor productivity: PT \u003d T / PPP, where PPP is the number of industrial and production personnel. Distinguish between non-industrial personnel, which consists of employees of the canteen of the enterprise, medical personnel. The growth of industrial and production personnel occurs in connection with the expansion of production, the decrease is associated with layoffs from the state, or with reductions.
The technical and economic indicator also includes the average monthly wage, calculate it using the formula: ZP \u003d Spt / Nppp * 12, where Spt is the funds allocated for wages,
Nppp - the number of industrial and production personnel. The average salary should not be lower than that established by the state. Wages rise if labor productivity rises, tariffs rise, inflation rises. For an enterprise with normal activity, it is typical that the growth of labor productivity increases faster than the growth rate of wages.
In the course project, it is necessary to complete and include in the explanatory note the calculation of the main technical and economic indicators for a residential building: built-up area (S), living space (S lived), the area of the apartment (S sq.), the total area of the apartment (S about), total building volume (V page), including those above ±0.000 (V overs. parts) and below ±0.000 (Subtitle V parts).
The area of the premises of residential buildings is 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 this room is taken into account with a sloping ceiling height of at least 1.5 m at an inclination of 30 degrees to the horizon; 1.1 m at 45 about; 0.5 m at 60 ° and more. The area of the room with a lower height is taken into account in the total area with a coefficient of 0.7, while the minimum height of the wall should be 1.2 m with a ceiling slope of 30 °; 0.8 m at an inclination from 45 o to 60 o; is not limited at an inclination of 60 degrees or more.
S- built-up area of the building, 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.
S lived - the living area of apartment buildings is defined as the sum of the areas of living rooms, excluding built-in wardrobes.
S sq.- the area of the apartment, is defined as the sum of the areas of all the premises of the apartment, with the exception of loggias, balconies, terraces, cold storerooms and outdoor vestibules.
S total- the total area of apartments, is determined as the sum of the areas of all premises of the apartment (with the exception of entrance vestibules in single-family houses), built-in wardrobes and summer rooms, calculated with the following reduction factors:
For balconies and terraces - 0.3;
Glazed balconies - 0.8;
Verandahs, glazed loggias and cold storerooms - 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.
V page- construction volume of the building, defined as the sum of the construction volume above the mark ±0.000 (above-ground part) and below this mark (underground part).
V overs. parts- the building volume of the above-ground part, equal to the product of the horizontal cross-sectional area at the level of the first floor, above the basement, by the full height of the building from the level of the finished floor of the first floor to the upper plane of the attic insulation.
Subtitle V parts- the construction volume of the underground part of the building as the product of the cross-sectional area at the level of the first floor above the basement by the height from the finished floor of the first floor to the floor of the basement and basement floor. In the absence of a basement, the volume of the underground part is not taken into account.
The calculated technical and economic indicators are summarized in a general table.
GRAPHIC DESIGN OF ARCHITECTURAL AND CONSTRUCTION DRAWINGS
Drawings are recommended to be carried out at the stage of a technical and working project, i.e. with the study of the fundamental architectural and construction solutions of the building, as well as building details. The graphic part of the project is presented on sheets of A-1, A-2, A-3 format. When drawing up drawings, it is necessary to strictly adhere to the standards of a single system design documentation ESKD and SPDS.
When performing course projects, graphic materials should be located on the subject of drawings on separate sheets:
Architectural and construction solutions (drawings of AS brand): facade, floor plans, sections, details, roof plan.
Structural solutions (drawings of grade KZh, KM, KD): plans for foundations, ceilings, coverings.
Approximate schematic plans for placing drawings for this project on sheets of A2 format are shown below in fig. 7.1, 7.2.
Rice. 7.1. AP brand drawing layout diagram.
Rice. 7.2. Layout diagram of the drawing grade KZh, KD
Rice. 7.3. Main inscription for the project (stamp)
Brief instructions for the design of drawings
Drawings for the project are made on the basis of the preliminary design of all sections of the project, diagrams and assemblies as the structural parts of the building are developed.
The development of all drawings included in the project is carried out in mutual projection and dimensional coordination of space-planning and structural elements buildings with consistent refinement in the projections of each designed structure.
Work on the drawing begins with the development of a plan for placing individual drawings on a sheet (sheet layout), taking into account the general list of required views and the required scales.
The building elements that fall into the section are outlined with thick (main) lines, the projections of the building elements that do not fall into the section are outlined with lines of medium thickness, axial and dimension lines are thin, the projections of invisible elements are of medium thickness with a dashed line. When designing a project, attention should be paid to the proportionality of the main and secondary inscriptions (signatures). They are performed in a simple architectural or drawing font.
Floor plans
The floor plan is the basis for the construction of the building, it reflects the functional and structural schemes and therefore must be carried out with great care. The plan is being developed for the first and second floors. In the case of a single-section residential building project, plans for both floors should be developed. If a two- or multi-section house is being designed, the plans for the first and second floors should be combined in one drawing, dividing the drawings with the axis of symmetry: on the left section, develop a plan for the first floor, on the right - for the second.
Floor plans are shown as projections of horizontal sections of the building. The plan should show everything that falls into the horizontal plane of the section, as well as what is located below it. It is conditionally considered that this plane is located at a height of 1000 mm from the floor level.
The plan is developed on the basis of a given planning scheme in the following sequence:
Determine the structural scheme of the house;
The coordinate axes of load-bearing and self-supporting walls are applied. In the process of determining the coordinate axes, it is necessary to adhere to the requirements of the modular system. The transverse axes are taken out to the bottom of the drawing and marked with numbers; in the case of non-through transverse walls, the axes can also be moved to the upper part of the drawing. The longitudinal axes are taken out to the left side of the drawing and marked with letters, starting from the bottom. Axes are assigned only to load-bearing structures (walls, pillars, etc.) that have foundations;
Perform binding of the thickness of the outer and inner walls to the coordinate axes. The axes of the outer walls are located at a distance of 150-200 mm from the inner surface of the wall; internal walls - in the middle of the wall thickness;
Draw the stairwell (refer to section 5.2 for instructions on stair design). Stairs are applied with a breakdown of platforms and steps and an arrow indicating the direction of ascent. The staircase plan reflects its appearance at different levels of horizontal sections: along the basement, along the basement, first floor (under the interfloor platform). On the plans of the stairs, they put the dimensions of the stairwell in the axes, the width of the platforms and the laying of the marches, the width of the marches and the gap between them, the binding of the walls to the center axes. When executing the plans of the stairs, it is necessary to show all the elements that fall into the horizontal section, as well as marches and landings below the section. In the march that falls into the section, the entire lower step is shown, and for all other steps, a part is “cut off” by a diagonal line passing from the lower corner of the march to the opposite upper one.
Determine the dimensions interior spaces. The sizes of living rooms and kitchens are selected depending on the type of apartment in accordance with the recommendations set out in section 5.1. During the development of apartment layouts, it is sometimes necessary to adjust the distance between the coordinate axes that were set on the plan diagram. Recommended layout of bathrooms and sizes of sanitary technical equipment shown in annex 2. The depth of built-in cabinets must be at least 600 mm.
Window and door openings are applied in the walls - openings with outer quarters for windows and with quarters from the side opposite to opening for doors. Openings in the inner walls are made without quarters. In the locations of doorways, the direction of door opening is shown, placing the door leaf at an angle of 30 ° to the plane of the wall. It is recommended to take the width of the entrance doors: to the apartment - 900, 1000 mm; in living rooms and kitchen - 800 mm; to the bathroom and toilet - 700 mm, entrance to the house - 1300 mm. The nominal width of window openings is chosen depending on the area of the room and the height of the window; width of balcony doors - 750 mm.
For brick walls and partitions, the dimensions of the walls are calculated and indicated so that they are a multiple of ½ brick, taking into account the seam (130 mm) - 510, 640, 770, 900, 1030 mm. Each living room and kitchen must have at least one window or window and balcony doors. The plan indicates the types of filling of doorways in circles with a diameter of 5 mm; the position numbers of windows (OK1, OK2 ...) and balcony doors (DB1, DB2 ...) are indicated.
The location of furnaces, smoke and ventilation ducts is indicated. Ventilation ducts are placed in the internal walls adjacent to the rooms in which ventilation is provided. In two-story residential buildings it is necessary to provide one channel for each room of the kitchen, bathroom and toilet on each floor. Ventilation ducts are taken with a size of 140x140 mm (see. annex 30);
In apartments, the following technical equipment should be designed and indicated on the drawings (see. application 2): in the kitchen - a refrigerator 600x600, a gas stove 600x600 mm and a sink for dishes 600x600, in the bathroom - a bathtub 1700x700 mm and a washbasin 700x500 mm, in the toilet - a toilet bowl with a tank 670x360 mm (in the toilet, remote from the bathroom, you need to install an additional wash basin);
Internal dimension lines are applied at least in two places along the entire length of the building, and in the transverse direction - at the locations of different rooms. The dimensions of the plan show: binding of internal walls and partitions to the center axes; thickness of walls and partitions; dimensions of openings in internal walls, brick, concrete and reinforced concrete partitions; binding openings to the contour of the wall and to the partition or center axis;
Apply external dimension lines from four (or three) sides of the plan and put down on three parallel lines. On the first dimension line, located 15 mm from the walls, they show the dimensions of openings and piers, as well as the dimensions of protruding and sinking wall elements (if any) with their binding to the axes. On the second dimension line, which is located at a distance of 7 ... 8 mm from the first, the distances between the axes are shown. The third dimension line shows the size of the building between the extreme alignment axes. Linear dimensions are indicated in millimeters. Dimensions are applied in the form of a closed chain, serifs of 2-3 mm are made at the ends of the dimension lines. The distance from the dimension line to the circle of the marking axis mark is 4 mm, the diameter of the circle is 8 mm;
In each room, in the lower right corner, the area of the room is indicated with an accuracy of 0.01 m2 (the areas of bathrooms and toilets that are repeated can only be shown in one apartment), while the figure is applied above the line without indicating the measurement. The areas of the premises are calculated according to the internal dimensions of the premises. In the hallway of each apartment is the residential and total area of the apartment. If the plan drawing contains an explication of the premises, then the area of the premises is indicated in the explication table;
Carry out the marking of windows and doors, show the lines of transverse and longitudinal sections. Section lines are open strokes with arrows. The direction of the arrows is taken from bottom to top or from left to right. If necessary, you can choose another direction. The lines indicating the position of the cutting plane should not pass inside the contour of the plan or come close to it. Depending on the position of the dimension lines and the workload of the drawing, they can be placed either at the outline of the plan or behind the extreme dimension line;
If the plan drawing contains sections with floors at different elevations, these elevations must be indicated;
After the development of plans is completed, load-bearing and self-supporting walls are outlined with lines 0.7 ... 0.8 mm thick, partitions - with lines 0.6 ... 0.7 mm thick. The inscriptions are made in a standard font.
See an example of a plan. application 31.
Incision
The section serves to reveal the volumetric and constructive solution of the building, the relative position of individual structures, rooms, etc.
To make a cut, the position of the cutting plane is chosen in such a way that it cuts the most important structures of the building and makes it possible to identify the characteristic features of the designed object. In the course project, the cross section is built along the cut line assigned on the plan, which necessarily passes through the window openings, the doorway in the inner wall and the stairs so that both flights of stairs and the basement, if any, are visible on the projection (the cut line can be assigned as a broken line) .
The section sets the following data:
The design and profile of the foundations of external and internal supports and laying depths (pillar foundations should be cut not along the pillars, but along the foundation beam);
The design of the basement and basement parts, blind area;
The design of the interface of walls and ceilings, a variant of the design of wall insulation;
Structures for filling openings, lintels;
Architectural and constructive solution of the eaves;
Details of floor structures (basement, interfloor, attic);
The design of the truss system;
staircase design;
Removal of structural elements of floors and roofs.
The section drawing is developed in the following sequence:
The transverse centering axes of the structure are applied and wall thicknesses are tied to them;
The lines of the floor level of the first and second floors and the conditional level of the top of the attic floor are applied, based on the accepted floor height; basement floor, foundation soles, ground surface. Auxiliary lines are applied that indicate the height of the basement, the top and bottom of window and door openings, the top of the cornice or parapet, the level of the top of the ventilation shaft or chimney, the height of the roof ridge;
Draw a staircase, starting with drawing the width of the interfloor area and the length of the flight of stairs. The lower march, which leads from the floor level in the vestibule to the floor level of the first floor, is provided in five or six steps in order to provide an opening for doors under the interfloor platform.
Apply the thickness of the floors and develop the design of the basement, interfloor and attic floors, as well as the floor on the ground on the ground floor and in the basement;
They draw the internal walls and partitions that have fallen into the cut, mark the window and door openings, and the distance from the level of the finished floor to the bottom of the window opening is recommended to be 800 mm;
Draw the foundations of the bearing and self-supporting walls of the house, which fell into the plane of the section;
Develop the design of the bearing part of the roof - rafters and roofs. The slope of the roof is determined depending on the given roofing material. The design of the rafters is carried out in accordance with the recommendations, see also application 28;
When drawing on a section of the roof, it is necessary to show the ventilation and chimney pipes that pass through the coating. The level of the top of the pipe relative to the ridge of the roof is taken in accordance with Annex 30. For all load-bearing elements of the roof, callouts should be made that give the names of the elements and the dimensions of their cross section;
Apply dimension lines, count and put down dimensions and marks. On the section, the dimensions of the openings, the ceiling structure in the form of a chain along the entire height of the building located indoors are put down. The dimensions of the foundations, the thickness of the walls, the distance from their faces to the staking axes are put down, the dimension lines between the staking axes are given. It is necessary to show the marks of the levels of the top and bottom of all ceilings, window and door openings, the sole of the foundation, the basement, the levels of the landings, the cornice, the ridge, the top of the pipes;
Carry out flags of inscriptions indicating the composition of all floors and floors, explanatory inscriptions; |
Structural elements of the building, made of the material that is the main for this structure, are not shaded. In this case, only sections of the walls that differ in material are highlighted with conditional shading. For example, in a brick building, reinforced concrete lintels or ordinary brickwork in walls made of lightweight concrete blocks are shaded.
Elevation marks are indicated with three decimal places. The relative elevation of the floor of the 1st floor is indicated by “0.000”, the marks below zero are indicated with a “-” sign (for example, -0.150), the marks above zero are indicated with a “+” sign (for example, +3.000).
For an example of a cut, see application 32, 33.
Facade
Work on the drawing of the facade can only begin after the development of floor plans and sections.
All visible elements of the outer volume of the building are depicted on the facades - the basement, the wall field with all openings, the cornice, etc. External stairs and porches, expansion joints, ramps, parapet slabs and louvered grilles, pipes of external drains are shown.
Window and door openings are drawn with a pattern of window bindings, door panels. The type number of the window opening is placed at the bottom of the contour of the window opening. Opening types are marked by serial numbering, depending on the number and type of window products included in its filling, as well as the nature of the opening of the bindings.
When drawing facades, first, according to the plan and section, lines are drawn that limit the general contour, then the contour of windows and doors, and then they begin to draw elements (belts, visors, etc.). Hatching highlights sections of walls made of a different material.
Facade drawings give general idea about the building, so Special attention should be given to their schedule. Visible contours in the drawings of facades are outlined with thin lines. The contours of the building and openings have a thickness of 0.3-0.4 mm, the contours of window sashes, wall divisions, the contours of corbels, cornices and other architectural elements of the walls are drawn with lines 2 times thinner than the contours of the building and openings.
The drawing of the facade shows the marks of the ground, the basement, the bottom and top of the window and door openings, the cornice and the top of the roof. On the facades, centering axes - angular ones, as well as in places where the heights of the building differ, should be taken out and marked in circles. To designate the facade, it is recommended to put down the axes without specifying the dimensions. Facades are named according to the extreme centering axes, for example, "Facade 1-4", "Facade A-G".
For an example of a façade, see application 38.
Layout of foundation elements
The width of the sole of strip foundations is taken depending on the load and bearing capacity of the base. AT term paper the width of the sole of the foundations for external walls can be taken as 600 ÷ 800 mm, and for internal walls - 700 ÷ 1000 mm.
The drawing of the layout of the foundation elements is performed in the following sequence:
Apply coordinate axes; tie the accepted width of the base of the foundations and the base to the axes;
Apply a dotted line ledges in places of difference in the depth of foundations; if there is a basement - show the stairs to the basement;
Apply dimension lines and dimensions. The layout of the foundation elements shows the dimensions between the alignment axes of the walls, the width along the base and edge of the foundation, and ledges. The foundations of free-standing pillars, furnaces are tied to the center axes. If there are protrusions, their dimensions are indicated.
The depth of the foundation is indicated by a mark. If the laying depth changes, the distance from the ledge to the stakeout line is indicated. A dotted line is given where the sole marks change, and the sole marks are shown nearby.
The drawing is accompanied by notes that provide information about the material of the foundation, the composition and grade of the mortar, the type of waterproofing, and the features of the construction of the foundation.
For a more complete identification of the design of foundations in places that require explanation, 2-3 cross sections are given. Sections of the foundations are performed on a scale of 1:20, 1:25. to show the holes and ledges in the foundation, as well as the location and grades of the foundation blocks, the foundations are developed.
For an example of designing the layout of foundation elements, see annex 34.
The layout of the floor elements
Drawings are performed in the following sequence:
Apply the coordinate axes of the structure;
Apply the contours of load-bearing walls, columns, girders - the main beams and their binding with ventilation and smoke ducts;
The layout is carried out between the faces of the bearing walls of the floor elements (beams, shields, roll slabs, reinforced concrete floor slabs), monolithic sections are indicated. The step of the beams must be a multiple of 100 mm. If floors cross channels or openings, they are also shown on the plan. Floor slabs are laid out close to the walls. Particular attention should be paid to ensure that the beams do not rest on the passage of ventilation and smoke ducts.
Elements related to the floor structure are outlined with a line with a thickness of 0.4-0.6 mm, and the contours of the remaining elements are drawn with a line with a thickness of B / 2.
The prefabricated elements of the floor in the drawing are marked with conditional marks (beams with brand B, slabs - P), guided by the catalog of industrial products ( applications 5, 6, 7, 8, 9).
On the drawing, dimensions are put down between the alignment axes of the bearing walls, between the axes of beams, floor slabs with binding of these dimensions to the axes of the walls. The dimensions of individual elements of the floor structure are indicated (the width of the embedment in place, etc.), holes, channels, fire breaks, etc.
The layouts of the floor elements are supplemented with notes that indicate the design features of the floor.
An example of the implementation of the layout of the elements of the interfloor ceiling on reinforced concrete beams, see Fig. application 35.
The layout of the elements of the truss system (rafter plan)
On the plan of the rafters, the load-bearing elements of the roof, the spans and the step of their setting should be shown. The development of the drawing begins with drawing the contours of the main walls, pillars, smoke and ventilation ducts, after which the elements of the rafters are drawn: mauerlats, upper run, rafter legs, racks. The rafters are depicted showing cuttings and structures of dormer windows.
On the plan of the rafters indicate the dimensions between the axes of the rafters, the distances to the chimney and ventilation pipes, the binding of the rafters to the center axes.
On the plan of the rafters, the elements of the rafters are distinguished with a thick line: rafter legs, crossbars, struts, girders, racks, etc. the contours of the walls are shown with a thin line, and the contours of the roof are hatched. On the plan of the rafters, callouts should be applied indicating the names of the structural elements of the rafters and their sections (see table in annex 28).
In addition to the plan, you can make longitudinal and transverse sections of the rafters. In these drawings, the marks of the elements of the rafters are indicated, they give links to structural details, and elevation marks are applied in the necessary places.
For an example of a rafter plan, see application 36.
Roofing design
The roof plan can be combined with the rafter plan.
Coordination axes, distances between them and between extreme axes are applied on the roof plan. The outer face of the outer walls is applied with thin dashed lines, observing the binding to the axes.
The lines of the roof cuts (slopes) are shown, observing the amount of overhang (overhang) of the eaves. The roof plan shows the slopes and the lines of their intersection: the lines of the oblique ribs (at an angle of 45 o), the valleys, the line of the roof ridge.
Dormer windows, gutters, drainpipes, chimneys and ventilation devices are depicted in projection connection with floor plans, roof railings. When constructing a roof with a parapet, the outline of the parapet is shown.
The slopes of the slopes are indicated on the roof plan (as a percentage or by the ratio of the legs). The direction of the slopes (slope) is indicated by an arrow.
For an example of a roof plan, see application 37.
Architectural and structural units
Work on components and details is carried out after the development of the main drawings of the building. The designation of units and parts must be shown on the drawings of plans and sections. The nodes are indicated on the section or plan by a circle with a remote shelf, on which the number of the node is affixed, and in the denominator - the number of the sheet on which the node is drawn. Two concentric circles are placed above the image of the node (the larger diameter is 16 mm; the smaller diameter is 14 mm): the number of the node is put in the numerator, and the number of the sheet on which the section or plan is located is in the denominator.
When arranging nodes on a sheet, it should be taken into account that some of them form, as it were, a single whole and cannot be located in different parts of the sheet. For example: the top and bottom of a window, the top and bottom of a flight of stairs, etc. parts that fall into the cut are outlined with a 0.6 mm thick line and give a symbol of the material. Knots are drawn to scale to provide a clear and detailed representation. On the drawings of assemblies and parts, it is necessary to put down the main dimensions of the elements and make explanatory inscriptions. Details of rafters, walls, ceilings, stairs can be given for development.
relevancecontrol work is that all organizations face the challenge economic evaluation its financial and business activities. The choice of what to produce, in what quantity and assortment, at what price and for what quality. The price has a very big impact on the market position and profit of the enterprise.
Prices are an active tool for shaping the structure of production, have a decisive impact on the movement of the social product, contribute to increasing the efficiency of production, affect the distribution and use of labor, and predetermine the standard of living of the population.
The market economy is based on independent, economically justified commodity producers, and for them prices are a decisive factor in the results of the production and financial activities of the company. Correctly chosen price policy, in accordance with market conditions - the correct tactics of pricing, economically verified pricing methods form the basis for the successful operation of any organization.
An organization can achieve production efficiency by defining the following objectives:
What goods to produce, quantity and quality;
Is it worth expanding the production capacity of the enterprise;
Get maximum profit;
Market conquest;
Cost reduction;
Fight against competing products;
Growth in production and sales.
aim control work are consideration of the efficiency of the enterprise by analyzing the technical and economic indicators of industrial and production activities.
Technical and economic indicators of the enterprise
Technical and economic indicators, a system of meters that characterizes the material and production base of enterprises and the integrated use of resources. Technical and economic indicators are used for planning and analyzing the organization of production and labor, the level of technology, product quality, the use of fixed and working capital, and labor resources.
Table 1.
The main technical and economic indicators of the enterprise
for the base period.
| No. p / p | Indicators | Units | First base period | Second base period | Ratio 2 bases. period to 1, % |
| 1 | Average annual production capacity | Thousand rub. | 801,7 | 801,7 | 100 |
| 2 | Volume of production | Thousand rub. | 835,4 | 851,2 | 101,9 |
| 3 | Marketable products | Million rub. | 71,5 | 75,9 | 106,2 |
| 4 | Average annual number of PPP | Pers. | 103 | 105 | 101,9 |
| 5 | Full cost of production | Million rub. | 68,4 | 70,1 | 102,5 |
| 6 | Average annual cost of fixed (OPF) production assets | Million rub. | 15,4 | 16,1 | 104,5 |
| Derived indicators | |||||
| 7 | Cost per unit of marketable output | rub. | 0,96 | 0,92 | 95,8 |
| 8 | Marketable products per 1 worker | thousand roubles. | 694 | 722,9 | 104,2 |
| 9 | return on assets | rub. | 4,64 | 4,71 | 101,5 |
| 10 | Profit | million rubles | 3,1 | 5,8 | 187 |
| 11 | Profitability | % | 4,5 | 8,3 | - |
1. During the analyzed period, the production capacity at the enterprise has not changed and amounts to 801.7 thousand rubles, which indicates the constancy of the main production assets.
The volume of fixed production assets and the degree of their use is determined by the production capacity of the enterprise.
The production capacity of the enterprise is characterized by the maximum number products and their range, which can be produced by him in a unit of time with full use fixed production assets.
Production capacity is subject to change. The longer the planning period, the higher the likelihood of such changes.
The main reasons for the changes are: installation of new pieces of equipment to replace obsolete ones; depreciation of equipment; commissioning of new capacities; change in equipment performance due to changes in the quality of raw materials, equipment upgrades; changes in the structure of raw materials, the composition of raw materials or semi-finished products; equipment operation mode
The value of production capacity is influenced by the following factors:
Technical factors: quantitative and qualitative composition of fixed assets; degree of mechanization and automation technological processes; quality of raw materials.
Organizational factors: the level of organization of production, labor and management.
Economic factors: forms of remuneration and incentives for employees.
Social factors: qualification level of workers, their professionalism; level of preparation.
Production capacity is determined by the capacity of the leading workshops, units or sections.
2. The volume of production in kind in the second base period increased by 1.9% compared to the first base period.
This is due to an increase in output in physical terms and an increase in prices for manufactured products. Factors that determine the volume of production: the provision of the enterprise with labor resources and the efficiency of their use; security of the enterprise with fixed production assets (OPF) and the efficiency of their use; provision of production with raw materials and materials and the efficiency of their use.
Namely, the increase in the volume of production of marketable products was the expansion of the range, the improvement of the quality of products, the increase in demand for manufactured products and the expansion of the sales market.
The volume of production is the result of the activity of the enterprise for the production of any product and provided production services. Its volume includes the cost of only that part of the manufactured products that was sold and paid for by the buyer. In practice, this indicator is called the sold shaft. Marketable products include actually sold products and the cost of products that are in the warehouse of the enterprise or sent to the consumer, but not paid for by him.
3. Commodity output increased in the second base period by 6.2%. Factors determining the release of marketable products: labor resources(people employed in production), means of labor (land, equipment), objects of labor (raw materials, materials).
In this case, the increase in the output of marketable products occurred as a result of an increase in production volumes and an increase in wholesale prices for products.
Commodity products - products to be implemented. The output of marketable products depends on external factors: the needs of the sales market, the number of sales markets, consumer demand, and prices.
4. The number of industrial and production personnel in the analyzed period increased by 2 people, due to the increase in production volume.
Rational use of workforce is an indispensable condition for ensuring the continuity of production and the successful implementation of production plans and business processes.
In connection with the increase in fixed production assets and the volume of marketable output, the organization needed to increase the number of industrial and production personnel, which in turn increased the number of marketable products and profits, respectively. The main thing in the organization is labor resources, which in turn must be highly qualified in their field of employment in production. The quantity of manufactured products and its quality depend on the industrial and production personnel. Next, the manager promotes the product to the market.
Labor productivity can be calculated by the volume of production, expressed in gross output, marketable output or sold products. The calculation of labor productivity in terms of gross output does not fully characterize its actual level, because. strongly depends on the volume of work in progress, on the cost of materials and components that are not related to labor productivity. The calculation of labor productivity for marketable products reflects its actual level and does not depend on the volume of work in progress, but depends on the cost of materials and components. With constant costs for these items of expenditure and when calculating labor productivity for marketable products, expressed in physical units, this indicator correctly reflects labor productivity if the calculation of labor productivity is carried out in natural units. In some cases, the labor productivity of only production workers can be calculated.
5. The cost of commercial products in the second base period increased by 2.5%. increased the volume of output of marketable products.
The cost price is all costs incurred as a result of the production of goods, the provision of services.
The cost includes material costs - for raw materials, materials; labor costs for industrial and production personnel, deductions for wages, depreciation of fixed production assets, costs for electricity and heat, advertising.
The increase in prime cost was caused by an increase in output by 6.2%, an increase in prices for raw materials.
Implementation new technology, complex mechanization and automation production processes, improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.
Reducing the cost of production is ensured primarily by increasing labor productivity. With the growth of labor productivity, labor costs per unit of output are reduced, and, consequently, the specific gravity wages in the cost structure.
Enterprises mean a system of meters that characterize the entire material and production base at the enterprise, as well as the use of resources in the complex. This type of activity is used to analyze and plan the organization of labor production, the level of technology, the use of labor and other resources, fixed and working capital, and is the basis for the development of such a document as a technical and industrial financial plan, in addition, the establishment of technical and economic standards and standards.
Enterprises are divided into general, which are the same for enterprises of all industries, and specific, which are designed to reflect the characteristics of the production of hotel industries.
Indicators of a general type include various coefficients of electric power and power-to-weight ratio of labor, the degree of specialization and mechanization of production, and other criteria.
The main technical and economic indicators of the enterprise from the list of specific criteria are determined for each individual industry in the relevant legislative act issued at the level of the ministry, etc. For example, in such an industry as the electric power industry, when determining fuel consumption for the production of 1 kWh and 1 Gcal, it is necessary to take into account the increase in the share of high-tech and economical equipment that can operate at high and ultra-high steam temperatures, an increase in heat consumption, increase the efficiency of heat generating units and mechanisms, decrease (increase) in the amount of fuel oil (gas) during the generation of heat and electricity.
In order to make a correct analysis and assessment of the enterprise and its technical and economic level, some basic indicators of the enterprise are used, in particular: the share of products whose technical and economic indicators correspond to or exceed the highest achievements of science and technology both within the country and abroad; the share of products that are already outdated and will lie down for modernization or complete removal from production; the level of automation and mechanization of the enterprise; relative and absolute decrease or increase in the number of employees in the enterprise, cost reduction and increase in labor productivity by improving the level of production through technical innovations and innovations.
The technical and economic indicators of an enterprise of a specific level, as a rule, characterize the structural and qualitative changes in the products that are produced, the level and condition of the technical base and equipment in the industry, as well as the use of equipment. In addition, this also includes the material consumption in production, expressed in natural terms, the volume of production of products using technical equipment and modern technological processes.
The technical and economic indicators of an enterprise in terms of the level of use of fixed assets and capacities can be characterized by: (determined by multiplying the first two indicators).
The technical and economic indicators of the enterprise, arranged in a clear system by sectors of the economy, together with the correct method for calculating them, will make it possible to systematically compare the technical and organizational level at the enterprise, identify reserves within production and improve the development of long-term and current plans.
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