In market conditions, the development of trade to improve public services is inextricably linked with technological progress.
Technical progress in trade is expressed in the improvement of the trading process. A significant role here is played by the level of development of the material and technical base of trade, mechanization and automation of heavy and labor-intensive work.
Rational equipment trade organizations modern equipment on the basis of scientifically based norms creates the basis for its effective use. The issues of technical equipment of trade organizations with equipment are solved when designing new and reconstructing operating enterprises.
All trading process operations performed in sales organizations can be grouped into several groups. Among the most difficult and time-consuming work that should be mechanized and automated in the first place, include:
Loading and unloading works;
Intra-store movement of goods;
Preparation of goods for sale;
Settlement operations with customers using cash POS-terminals and other electronic equipment, allowing you to quickly and efficiently work with a large range of inventory items.
Technological progress and the effectiveness of the use of commercial equipment depend on how comprehensively and in a timely manner all organizational issues related to equipping with mechanization and automation equipment, replacing manual labor with them, are resolved. Therefore, in the technical equipment of trade organizations in each case, it is advisable:
Make a list of operations performed by employees;
Determine the place of performance of individual operations, the composition of the premises, their location and interconnection;
Specify the placement of equipment in trading floor using a set of merchandising measures to maximize turnover;
Determine the period of storage and the route of movement of goods;
Pick up necessary equipment, furniture, tools, inventory, etc.
The technical equipment of trade organizations in a market economy is carried out mainly by their administration, headed by a director (manager). Therefore, when organizing and planning technical equipment, the manager needs to know:
Design features of a commercial building, warehouse (number of storeys, placement of supporting columns, floor level, dimensions of premises, etc.);
The method of selling goods and their assortment;
Types and technical characteristics of trade and technological equipment;
Possibility of complex mechanization of loading and unloading operations;
Economic efficiency of the use of commercial equipment and machines;
Opportunity to improve the working conditions of workers, etc.
After a thorough study of all parameters, the manager
it is necessary to draw up a plan for the technical equipment of trade organizations, taking into account:
Provision of design and estimate documentation;
Planned equipment efficiency, labor costs in million rubles;
Terms of delivery by suppliers of equipment and cash registers corresponding to the reference models of models entered in the State Register;
CHAPTER 1. TECHNICAL EQUIPMENT OF THE ENTERPRISE AND INDICATORS OF ECONOMIC EFFICIENCY. 6
§ 1.1. Technical equipment of the enterprise: essence, organization, features, material support. 6
§ 1.2. Essence, criteria and indicators of economic efficiency of the enterprise. 17
§ 1.3. Purposes, meaning and content of financial analysis. 22
CHAPTER 2. ANALYSIS OF INDICATORS OF THE ECONOMIC ACTIVITIES OF THE ENTERPRISE AND CHARACTERISTICS OF THE MATERIAL AND TECHNICAL BASE. 29
§ 2.1. Analysis of the liquidity of the balance sheet and solvency of the MP "Canteen No. 1". 35
§ 2.2. Profit analysis of MP "Dining Room No. 1". 44
§ 2.3. Analysis of the effectiveness of the use of property. fifty
§ 2.4. The main directions of increasing the efficiency of the enterprise. 55
CONCLUSION. 59
REFERENCES 61
INTRODUCTION
The level of technical equipment of the enterprise determines the efficiency of manufacturing products by the main production, determines the possibility of the rhythm of its release with given consumer properties.
The technical equipment of an enterprise can be considered from the point of view of the production of a product on the basis of an existing one or from the point of view of organizing a new production. The purpose of this work is to consider the technical preparation of production as an organization of an existing separate enterprise. When writing this paper, I set myself the following tasks:
Consider the concept of technical equipment of the enterprise and its content;
On the example of a particular enterprise, consider the technical equipment of a public catering enterprise.
The solution of economic, social and other tasks of the enterprise is directly related to the rapid technical progress of production and the use of its achievements in all areas. economic activity. At the enterprise, it is carried out the more efficiently, the more perfect the technical equipment of production is, which is understood as a complex of design, technological and organizational measures that ensure the development and development of production. various kinds products, as well as the improvement of manufactured products.
The main tasks of the technical equipment of production at a public catering enterprise are: the formation of a progressive technical policy aimed at creating more advanced types of products and technological processes for their manufacture; creation of conditions for high-performance, rhythmic and profitable work of the enterprise; consistent reduction in the duration of technical preparation of production, its labor intensity and cost while improving the quality of all types of work.
To begin with, it is necessary to define the technical equipment of the enterprise, because. it applies to any kind of technical training, whether we are making individual changes to a product or setting up a new business. There is the following definition of the technical equipment of the enterprise:
“The technical equipment of an enterprise is a set of normative and technical measures that regulate the design, technological preparation of production and the system for putting products into production.”
These measures ensure the full readiness of the enterprise for the production of high quality products.
In turn, the technical equipment of the enterprise is part of life cycle product, including technical training, the actual production and sale of the product.
The level of technical preparation of production depends on many factors. They can be divided into groups. Including technical, economic, organizational and social aspects.
Technical factors - development and implementation of standard and standard technological processes, the use of standardized and unified technological equipment; application of automated design systems for technological equipment; use of progressive technological methods of processing; the introduction of progressive blanks in order to reduce labor intensity on machining and material consumption of products, the use of means of active and objective technical control quality; execution control automation network charts design and production of technical equipment.
Economic factors - phased advanced financing of technical preparation of production; provision of soft loans; creation of a fund to stimulate the development of new technology.
Organizational factors - development and deepening of the specialization of production; certification of the quality of technological processes and manufactured means of technological equipment, improvement of the organization of auxiliary production; improvement of relations between auxiliary and main production; expansion of cooperation within the enterprise, with other enterprises, within the industry.
Social factors - advanced training of performers; mechanization and automation of production and support operations in order to improve working conditions, development social sphere; improvement of the psychological atmosphere in the team. Technical preparation of production may include technical re-equipment, reconstruction and expansion of individual production sites, as well as equipment modernization.
Thus, we see that the process of carrying out the technical preparation of the enterprise is not in itself just the installation of equipment, but is complex complex related activities. In fact, this is a radical restructuring of the enterprise, starting with equipment and ending with the specialization of workers.
CHAPTER 1. TECHNICAL EQUIPMENT OF THE ENTERPRISE AND INDICATORS OF ECONOMIC EFFICIENCY.
§ 1.1. Technical equipment of the enterprise: essence, organization, features, material support.
There is a certain system of technical preparation of production. It is a set of interrelated scientific and technical processes that ensure the technological readiness of the enterprise to produce products with high quality conditions. In the conditions of the formation of the enterprise, entering the market with its products will become more difficult. The amount of labor spent on setting up new technology will increase significantly due to the complexity and level of technological preparation of the final product.
The tasks of technical preparation of production are solved at all levels and are grouped according to the following four principles: ensuring the manufacturability of products; development of technological processes; design and manufacture of technological equipment; organization and management of technical preparation of production.
To develop standard technological processes, technological operations are classified by dividing them from complex to simple to obtain the smallest indivisible elements of technology in compliance with the technological sequence of the entire process. For each indivisible element or technological operation, an enterprise standard is developed, which provides an exhaustive description of all the transitions from which this elementary operation is formed, with all the necessary explanations and notes.
It is the technical equipment that ensures the full readiness of the enterprise to release new products with a given quality, which, as a rule, can be implemented on technological equipment that has a high technical level, ensuring minimal labor and material costs.
Typification, normalization, technological unification give a particularly great effect if they are carried out at the level of the standards of enterprises and industries. To ensure a high organizational and technical level of production and the quality of products, strict adherence to technological discipline plays an important role, i.e. accurate implementation of the technological process developed and implemented at all operations, sections and stages of production.
The terms of technical preparation of production can be significantly reduced if labor-intensive operations are mechanized and automated. The efficiency and degree of automation and mechanization of work are determined by their nature and content.
But to develop the production process and technology is not all. For the normal functioning of the enterprise, we need to ensure normal maintenance and supply of all necessary components.
For the main production, it is also necessary to supply materials, semi-finished products, various types of energy, tools, and transport. The performance of all these diverse functions is the task of the auxiliary divisions of the enterprise: repair, tool, energy, transport, warehouse, etc.
Ancillary production and maintenance in an enterprise can employ up to 50% of all workers. Of the total volume of auxiliary and maintenance work, transport and storage accounts for approximately 33%, repair and maintenance of fixed assets - 30, instrumental maintenance - 27, energy service - 8 and other work - 12. Thus, repair, energy, tool, transport and storage services account for approximately 88% of the total volume of these works. From them proper organization and further improvement to the greatest extent depends on improving the efficiency of maintenance of production as a whole.
The repair facility is created at the enterprise in order to ensure the rational operation of its fixed production assets at minimal cost. The main tasks of the repair economy are: maintenance and repair of fixed production assets; installation of newly acquired or manufactured by the enterprise equipment; modernization of operating equipment; production of spare parts and assemblies (including for equipment modernization), organization of their storage; planning of all maintenance and repair work, as well as the development of measures to improve their efficiency.
During operation, individual parts of machines and equipment are subject to wear. Restoration of their working capacity and operational properties is achieved by repair, operation and maintenance of the equipment. The basis for this at enterprises is the system of maintenance and repair of fixed assets, which is a set of interrelated provisions, means, organizational decisions aimed at maintaining and restoring the quality of operated machines, mechanisms, structures, buildings and other elements of fixed assets.
The leading form of the system of maintenance and repair of equipment at enterprises is the system of preventive maintenance of equipment (PPR). The PPR system is understood as a set of planned activities for the care, supervision and repair of equipment. Equipment maintenance and repair work under the PPR system includes: equipment maintenance, overhaul maintenance, periodic repair operations. Maintenance of equipment consists in compliance with the rules technical operation, maintaining order in the workplace, cleaning and lubricating work surfaces.
Periodic repair operations include flushing equipment, changing oil in lubrication systems, checking equipment for accuracy, inspections and scheduled repairs - current, medium and overhaul. These operations are carried out by the repair personnel of the enterprise according to a predetermined schedule. Not all equipment is subjected to flushing as an independent operation, but only those that operate in conditions of high dustiness and pollution.
All equipment is periodically inspected. Their task is to identify the degree of wear of parts, regulate individual mechanisms, eliminate minor malfunctions, and replace worn or lost fasteners. When inspecting the equipment, the scope of the forthcoming repair and the timing of its implementation are also specified. Maintenance is the smallest type of scheduled repair performed to ensure or restore the unit's operability. It consists in partial disassembly of the machine, replacement or restoration of its individual components and parts, repair of non-replaceable parts.
The average repair differs from the current one by a large amount of work and the number of worn parts to be replaced.
Overhaul - complete or close to complete restoration of the resource of the unit with the replacement (restoration) of any of its parts, including the basic ones. Therefore, the task of a major overhaul is to bring the unit to a state that fully meets its purpose, accuracy class and performance. Progressive PPR systems proceed from the implementation of only two types of scheduled repairs during the repair cycle - current and capital, i.e. no major repairs.
For each type of equipment, the standard duration of the repair cycle is established. The repair cycle is the smallest recurring period of operation of the equipment, during which all established types of maintenance and repair are carried out in a certain sequence. Since they are all carried out in the period from the start of operation of the equipment to its first overhaul or between two subsequent overhauls, the repair cycle is also defined as the period of equipment operation between two successive overhauls.
The overhaul period is the period of equipment operation between two regular scheduled repairs. Inter-inspection period is the period of equipment operation between two regular inspections or between the next scheduled repair and inspection. The repair period is the downtime of equipment under repair.
The main technical and economic indicators characterizing the work of the repair service of the enterprise are: labor intensity and cost of maintenance and repair of each type of equipment, specific gravity repair personnel in the total number of employees, the percentage of equipment downtime in repair in relation to the regime fund of operating time, the consumption of auxiliary materials per piece of equipment.
Increasing value efficient service and repair of equipment for the smooth functioning of production requires their further improvement. The most important ways of this improvement are:
Timely provision of the enterprise with spare parts and fasteners, strengthening discipline in compliance with supply contracts between industrial enterprises and enterprises producing components for their equipment;
Development of a system of branches for maintenance by equipment manufacturers;
Application of advanced methods and technologies for repair work;
For most processes in the enterprise, from the main production to the repair of equipment, it is necessary to supply various types of energy. This task is taken over by the energy management of the enterprise. The purpose of the energy economy is the uninterrupted supply of all departments of the enterprise with the necessary types of energy services at minimal cost for the maintenance of this service. To do this, its efforts should be aimed at solving the following main tasks:
organization and planning of rational energy consumption by all departments of the enterprise;
supervision of the correct operation of power equipment, its maintenance and repair;
development and implementation of measures to save energy resources.
The main source in modern conditions is the centralized supply of the enterprise with energy resources for general industrial purposes: electricity, steam, hot water - from district heating and power plants.
Rational use of energy resources involves strict regulation of their production and consumption.
According to the direction of use, technological, motor, lighting and heating energy are distinguished. The main ways to rationalize energy consumption in these areas are: elimination of direct losses of fuel and energy; the right choice of energy carriers; use of secondary energy resources; improvement of technology and organization of the main production; carrying out general economic measures to save fuel and energy. Measures to eliminate direct losses of fuel and energy in networks, pipelines, in technological and power equipment. The main thing here is the systematic monitoring of the state of networks, pipelines, the implementation of preventive measures in connection with changes in their operating conditions.
The technical equipment of production is carried out in accordance with the technical preparation project, which consists of the following items:
Selection and placement technological equipment, systems of refrigeration units, power supply, sanitary and technical communications;
Determination of methods for the disposal of production waste and their disposal;
Calculation of the number of production and technical personnel, determination of the payback period of the enterprise and its profitability;
Organization of the technological process of production of the enterprise as a whole and its individual workshops;
Development of a volume-planning scheme of the building that meets the technological process.
These are not all the points that should be considered during the technical preparation of production, but these are the basis.
Designed next plan technical preparation of production:
1. Determination of technology (formulation) of production;
2. The volume of processed raw materials and semi-finished products, as well as production waste;
3. Quantity and types of technological equipment required for production, cargo flows;
4. Arrangement of equipment in the technological process and its characteristics, placement of equipment;
5. Organization of acceptance and storage of raw materials.
Material resources are part of the working capital of the enterprise. Circulating assets are those means of production that are completely consumed in each production cycle, transfer their entire cost to finished products and change or lose their consumer properties during the production process.
The working capital includes: 1) basic and auxiliary materials, fuel, energy and semi-finished products received from outside; 2) low-value and high-wear tools and spare parts for equipment repair; 3) work in progress and semi-finished products of own production; 4) container.
Working capital, with the exception of low-value tools and inventory, work in progress and semi-finished products of own manufacture, as well as energy, are classified as material resources.
It should be noted that when dividing the means of production into fixed and circulating, some quite justified conventions are allowed in practice. Tools and inventory are divided into two parts. The first of these includes low-value and rapidly wearing out (with a service life of less than one year) tools and inventory. They belong to revolving funds. The other part, which includes the rest of the tool and inventory, refers to fixed assets.
largest share material resources enterprises make up the main materials. These include objects of labor that are used to manufacture products and form its main content.
Auxiliary materials include materials consumed in the process of servicing production or added to the main materials in order to change them. appearance and some other properties.
Starting to analyze the use of materials, first of all, determine their relative savings or cost overruns. For this purpose, they calculate how many materials the enterprise should have consumed under the conditions of the actual volume of output and product range achieved, subject to planned standards, and compare this amount with the actual consumption.
The planned consumption is recalculated in accordance with the actual output of products only for the main materials, process fuel and those types of auxiliary materials, the consumption of which is directly related to the production of the main products of the enterprise. The consumption of other materials does not directly depend on the volume of output, and therefore is not subject to recalculation. Relative savings or cost overruns of materials Em are determined by the formula:
where Rf - the actual consumption of materials;
Rp-planned consumption of materials;
Vp - production plan;
Vf - actual output.
Since such calculations for all types of products and for the entire range of materials are too time-consuming, for simplicity they are often performed in total terms according to the cost of the materials used or according to the group range of materials, based on the output of products in monetary terms. In a number of cases, if it is necessary to analyze the use of the most scarce or expensive materials, the indicated recalculation is carried out for their individual types.
One of the reasons for the violation of material consumption norms is interruptions in the material supply system, violation of the completeness and delivery time of materials. To clarify the actual situation in the implementation of the logistics plan, check the completeness and timeliness of deliveries. The completeness of supply is determined in the following way: the total cost of materials to be received according to the plan and the cost of actual receipts within the planned assortment are calculated. At the same time, overplanned or unscheduled receipts are not included in the volume of actual deliveries. To check compliance with the planned delivery dates, cases of delays are written out from the data on the receipt of materials, indicating how many days this delivery of materials is delayed.
Compliance with delivery dates is closely related to the state of stocks. To assess the change in stocks, all cases where the actual stock was below the normal level are specifically recorded, and the reasons for each of these cases are determined. Often the analysis of the movement of stocks can replace the verification of compliance with planned delivery dates, since these indicators are closely related.
Timely provision of production with material resources depends on the size and completeness of inventories in the warehouses of the enterprise.
Inventories are the means of production that have arrived at the warehouses of the enterprise, but have not yet been involved in the production process. The creation of such stocks makes it possible to ensure the release of materials to workshops and workplaces in accordance with the requirements of the technological process. It should be noted that a significant amount of material resources is diverted to the creation of stocks.
Reducing stocks reduces the cost of their maintenance, reduces costs, accelerates the turnover of working capital, which ultimately increases profits and profitability of production. Therefore, it is very important to optimize the amount of reserves.
Inventory management at the enterprise involves the following functions:
development of stock standards for the entire range of materials consumed by the enterprise;
proper placement of stocks in the warehouses of the enterprise;
organizing effective operational control over the level of stocks and taking the necessary measures to maintain their normal state;
creation of the necessary material base for the placement of reserves and ensuring their quantitative and qualitative preservation.
§ 1.2. Essence, criteria and indicators of economic efficiency of the enterprise.
Evaluation of the activity of the enterprise is carried out on the basis of a comprehensive analysis of the final results of its effectiveness. The economic essence of the efficiency of the enterprise is to achieve a significant increase in profits for each unit of costs. Quantitatively, it is measured by comparing two values: the result obtained in the production process and the costs of living and materialized labor to achieve it.
The economic effect is expressed in physical and cost indicators characterizing the intermediate and final results of production on the scale of the enterprise, industry and National economy generally. Such indicators include, for example, the volume of gross, marketable, marketable, sometimes net output, the mass of profits received, the savings of various elements of production resources and the overall savings from reducing the cost of production, the amount of national income and the total social product, etc.
Analysis results economic activity are used as a basis for developing planned decisions for subsequent development, and some of them are fund-forming special and other funds of the enterprise.
When evaluating production, one should take into account not only economic, but also social results. Their peculiarity is that they, as a rule, cannot be quantified.
Measuring the economic efficiency of an enterprise requires its qualitative and quantitative assessment, i.e. defining criteria and performance indicators social production. A correctly chosen criterion should most fully express the essence of economic efficiency and be the same for all links of production.
For correct definition the most important areas for increasing the economic efficiency of social production, it is necessary to formulate the criterion and performance indicators.
The criterion of economic efficiency has a certain structure that allows it to be expressed quantitatively at all levels of enterprise management. In a market economy, the main criterion for evaluating the economic activity of an enterprise is income (profit, profitability in relation to funds).
Evaluating the efficiency criterion of a manufacturing enterprise Special attention it is necessary to pay attention to the increase in profit not only due to the growth in the volume of profitable products, an arbitrary increase in prices for products without a corresponding increase in quality, etc., but also to its increase due to better job, production growth and cost reduction.
The quantitative certainty of a single criterion is expressed in generalizing indicators of production efficiency and functionally related local indicators of the use of various types of resources.
However, a generalizing criterion for the economic efficiency of social production is the level of productivity of social labor.
The productivity of social labor is measured by the ratio of the national income produced to average population workers employed in the branches of material production:
Ptot = ND / hm
The most important indicators of the economic efficiency of social production are labor intensity, material intensity, capital intensity and capital intensity.
Another indicator of the economic efficiency of production is the labor intensity of products - the reciprocal of the productivity of living labor is defined as the ratio of the amount of labor spent in the sphere of material production to the total volume of output:
t=T/Q
T - the amount of labor expended in the sphere of material production;
Q - the total volume of manufactured products (usually gross output).
The material intensity of the social product is calculated as the ratio of the costs of raw materials, materials, fuel, energy and other objects of labor to the gross social product. The material intensity of the products of the industry (associations, enterprises) is defined as the ratio of material costs to the total volume of manufactured products:
m = M/Q ,
Where m - the level of material consumption of products;
M - the total amount of material costs for the production of products in value terms;
Q - the total volume of manufactured products (usually gross).
To a certain extent, indicators of capital intensity and capital intensity of products are close to each other. The indicator of capital intensity of production shows the ratio of the amount of capital investments to the increase in the volume of output determined by them:
KQ = K / D Q ,
where KQ - capital intensity of production;
K - total volume of capital investments;
D Q - an increase in the volume of output.
The capital intensity of products is calculated as the ratio of the average cost of fixed production assets to the total volume of manufactured products:
f = F/Q,
where f - capital intensity of production;
F - the average cost of fixed production assets;
Q - the total volume of manufactured products (as a rule, gross output).
Particular attention should be paid to the low level of use of existing production capacity, a high degree depreciation of fixed production assets.
The above indicators have a limited use, all of them, except for the indicator of the productivity of social labor, do not give a complete, comprehensive picture of the economic efficiency of production and costs, but characterize only the use of a certain type of resource.
For a complete picture of the overall cost effectiveness, a generalized description of cost and natural indicators is needed. This goal is served by overall and comparative cost-effectiveness.
In planning and design, overall economic efficiency is defined as the ratio of the effect to capital investments, and comparative - as the ratio of the difference in current costs to the difference in capital investments by options. At the same time, the overall and comparative economic efficiency complement each other.
The overall economic efficiency of costs is calculated as the ratio of the increase in profit or self-supporting income ( D P) to capital investments K:
Epp \u003d D P / C
For newly built workshops, enterprises and individual events, the efficiency indicator Ep is defined as the ratio of planned profit to capital investments (estimated cost):
Ep \u003d (C - C) / K
where K - total cost object under construction
C - annual output in enterprise prices
C - production costs of the annual output of products after the full implementation of construction and the development of commissioned capacities.
When comparing options for economic and technical solutions, location of enterprises and their complexes, construction of new or reconstruction of old enterprises, etc. the comparative economic efficiency of costs is calculated. The main indicator of the most optimal option is the minimum of the reduced costs.
Зп i = С i + ЕнК i ® min ,
where RFP i - reduced costs for this option
Ci - current costs for the same option
K i - cap. investments for each option
En - normative coefficient of comparative economic efficiency cap. investments.
In a market economy, the main criterion for evaluating the economic activity of an enterprise is profit and profitability in relation to funds.
The optimal addition to the profit indicator would be the allocation, among other things, of the specific weight of the increase in profits received by reducing the cost.
It should also be noted that as civilized market relations are formed, the enterprise will have only one way to increase profits - increasing the volume of output, reducing the cost of its production.
§ 1.3. Purposes, meaning and content of financial analysis.
The content and main target of financial analysis is the assessment of the financial condition and the identification of the possibility of improving the efficiency of the functioning of an economic entity with the help of a rational financial policy. The financial condition of an economic entity is a characteristic of its financial competitiveness (ie solvency, creditworthiness), the use of financial resources and capital, the fulfillment of obligations to the state and other economic entities.
In the traditional sense the financial analysis is a method for assessing and forecasting the financial condition of an enterprise based on its financial statements. It is customary to distinguish two types of financial analysis - internal and external. Internal analysis is carried out by employees of the enterprise (financial managers). External analysis is carried out by analysts who are outsiders to the enterprise (for example, auditors).
Analysis of the financial condition of the enterprise has several goals:
determination of 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.
Financial activity is the working language of business, and it is almost impossible to analyze the operations or results of an enterprise other than through financial indicators.
In an effort to resolve specific issues and obtain a qualified assessment of the financial situation, business leaders are increasingly beginning to resort to the help of financial analysis, the value of abstract balance sheet data or a statement of financial results is very small if they are considered in isolation from each other. Therefore, for an objective assessment of the financial situation, it is necessary to move on to certain value ratios of the main factors - financial indicators or ratios.
Financial ratios characterize the proportions between different reporting items. The advantages of financial ratios are the simplicity of calculations and the elimination of the influence of inflation.
It is believed that if the level of actual financial ratios is worse than the comparison base, then this indicates the most painful places in the enterprise's activities that require additional analysis. True, an additional analysis may not confirm a negative assessment due to the specificity of specific conditions and features of the business policy of the enterprise. Financial ratios do not capture differences in accounting methods, do not reflect the quality of the constituent components. Finally, they are static in nature. It is necessary to understand the limitations that their use imposes and treat them as an analysis tool.
For financial manager financial ratios are of particular importance, since they are the basis for evaluating its performance by external reporting users, shareholders and creditors. The targets of the financial analysis being carried out depend on who conducts it: managers, tax authorities, owners (shareholders) of the enterprise or its creditors.
It is important for the tax authority to answer the question of whether the enterprise is capable of paying taxes. Therefore, from the point of view of the tax authorities, the financial situation is characterized by the following indicators:
– balance sheet profit;
– return on assets = book profit as a % of the value of assets
– sales profitability = balance sheet profit as a % of sales revenue;
- balance sheet profit per 1 ruble means for wages.
Based on these indicators, the tax authorities can also determine the receipt of payments to the budget in the future.
Banks should receive an answer to the question about the solvency of the enterprise, that is, about its readiness to return borrowed funds, liquidate its assets.
Enterprise managers are primarily interested in resource efficiency and enterprise profitability.
The methodology of financial analysis consists of three interrelated blocks:
1. analysis of the financial results of the enterprise;
2. analysis of the financial condition;
3. analysis of the effectiveness of financial and economic activities.
The main source of information for the analysis of the financial condition is the balance sheet of the enterprise (Form N1 annual and quarterly reporting). Its importance is so great that the analysis of the financial condition is often called the analysis of the balance sheet. The source of data for the analysis of financial results is the report on financial results and their use (Form No. 2 of annual and quarterly reporting). source additional information for each of the blocks of financial analysis is an appendix to the balance sheet (Form N 5 of the annual reporting).
The main purpose of financial analysis is to obtain a small number of key (most informative) parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors. at the same time, the analyst and the manager (manager) may be interested in both the current financial condition of the enterprise and its projection for the near or more distant future, i.e. expected parameters of the financial condition.
But not only time limits determine the alternativeness of the goals of financial analysis. They also depend on the goals of the subjects of financial analysis, i.e. specific users of financial information.
The objectives of the analysis are achieved as a result of solving a certain interrelated set of analytical tasks. The analytical task is a specification of the goals of the analysis, taking into account the organizational, informational, technical and methodological capabilities of the analysis. Ultimately, the main factor is the volume and quality of the initial information. At the same time, it must be borne in mind that the periodic accounting or financial statements of an enterprise are only “raw information” prepared during the implementation of accounting procedures at the enterprise.
In order to make management decisions in the field of production, marketing, finance, investment and innovation, management needs constant business awareness on relevant issues, which is the result of the selection, analysis, evaluation and concentration of the initial raw information. an analytical reading of the source data is necessary based on the goals of analysis and management.
The basic principle of analytical reading of financial statements is the deductive method, i.e. from the general to the particular, But it must be applied repeatedly. In the course of such an analysis, as it were, the historical and logical sequence of economic facts and events, the direction and strength of their influence on the results of activity are reproduced.
The practice of financial analysis has already developed the basic rules for reading (method of analysis) of financial statements. Among them, 6 main methods can be distinguished:
Horizontal (time) analysis - comparison of each reporting position with the previous period;
Vertical (structural) analysis - determination of the structure of the final financial indicators identifying the impact of each reporting position on the result as a whole;
Trend analysis - comparing each reporting position with a number of previous periods and determining the trend, that is, the main trend in the dynamics of the indicator, cleared of random influences and individual characteristics of individual periods. With the help of the trend, possible values of indicators are formed in the future, and therefore, a prospective predictive analysis is carried out;
Analysis relative indicators(coefficients) - calculation of relations between separate positions of the report or positions of different forms of reporting, determination of interrelations of indicators;
Comparative (spatial) analysis is both an on-farm analysis of summary reporting indicators for individual indicators of a company, subsidiaries, divisions, workshops, and an inter-farm analysis of the indicators of a given company with those of competitors, with average industry and average economic data;
Factor analysis - analysis of the influence of individual factors (reasons) on the performance indicator using deterministic or stochastic research methods. Moreover, factor analysis can be both direct (analysis itself), when it is divided into its component parts, and reverse (synthesis), when its individual elements are combined into a common effective indicator.
The main content of the external financial analysis carried out by the partners of the enterprise according to public financial statements is:
Analysis absolute indicators arrived;
Analysis of relative profitability indicators;
Analysis of the financial condition, market stability, liquidity of the balance sheet, solvency of the enterprise;
Analysis of the effectiveness of the use of borrowed capital;
Economic diagnostics of the financial condition of the enterprise and rating assessment of issuers.
There is a variety of economic information about the activities of enterprises and many ways to analyze these activities. Financial analysis according to financial statements is called the classic method of analysis. On-farm financial analysis uses other system data as a source of information accounting, data on the technical preparation of production, regulatory and planning information, etc.
CHAPTER 2. ANALYSIS OF INDICATORS OF THE ECONOMIC ACTIVITIES OF THE ENTERPRISE AND CHARACTERISTICS OF THE MATERIAL AND TECHNICAL BASE.
The municipal enterprise "Canteen No. 1" of the Central District includes:
canteen of the regional Duma for 100 seats, located at the address: Tyumen, st. Republic, 52.;
canteen of the Regional Administration for 50 seats, located at the address: Tyumen, st. Volodarsky, 45.
The main activity of the enterprise:
production and sale of lunch products, culinary products, semi-finished products, sale of purchased and related goods.
Since 1995, the company has been budget institution, translated into new business conditions with the maintenance of a chart of accounts for self-supporting enterprises.
The cost estimate for the enterprise is approved by the Finance Committee of the Regional Administration and it also exercises control over the use of the estimate.
In 1999, at the expense of financing from the budget, the enterprise carried out the replacement of old equipment with new, the acquisition of new machines that were not available before, or newer models. Thus, at the end of 1998, the enterprise received at its disposal 4 new ovens (6 in total), 2 new meat grinders (3 in total), 2 mixers for the culinary workshop, with the replacement of old ones, a bread slicer, 2 new dishwashers (3 in total), 2 stoves, 1 old refrigeration unit replaced with a newer one. In addition, all new equipment during the reporting period was under warranty service and the supplier, which, as needed, was carried out during the entire reporting period.
Actual expenditure of funds received from entrepreneurial activity, is determined in proportion to the amount of income from this activity for the reporting period.
“The amount of economic assets at the disposal of enterprises” is an indicator of the generalized value of the valuation of assets on the balance sheet of the enterprise.
"The share of the active part of fixed assets." According to regulatory documents the active part of fixed assets means machinery, equipment and vehicles. The growth of this indicator is estimated positively.
"Depreciation coefficient" - is usually used in the analysis as a characteristic of the state of fixed assets. Complementing this figure to 100% (or one) is the "use factor".
"Renewal factor" - shows what part of the fixed assets available at the end of the reporting period are new fixed assets.
"Retirement rate" - shows what part of the fixed assets retired due to dilapidation and other reasons.
The asset balance allows you to give overall rating property owned by the company. And also to allocate current assets as part of the property(mobile) and non-current (immobilized) funds. Property is fixed assets working capital and other values, the cost of which is reflected in the balance sheet. The data of analytical calculations are given in Table 4.
Analyzing the dynamics of the indicators of table 2.1, it can be noted that the total value of the property of the enterprise increased over reporting year for 1,175 tonsys. rub. or 91.22%. The increase in the property of the enterprise in 2000 can be characterized as positive, since their growth was not due to the growth of working capital by 75.52%, due to immobilized assets by 17.70%. The greatest influence on the increase in the value of property was provided by cash, due to which the property of the enterprise increased by 52.48%.
The least impact on the increase in the value of property had accounts receivable, due to it the value of the property of the enterprise in 1999 increased by 1.32%.
Table 2.1.
Valuation of property (funds) of the enterprise.
1.Total property | 1 288 | 2 463 | 1 175 | 91,22 | 91,22 |
Immobilized assets % to property | 2,79 | 10,72 | 633,3 | 17,70 |
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Mobile current assets % to property | 1252 97,21 | 2199 89,28 | 75,64 | 73,52 |
|
1.2.1. Stocks and costs | 1187 | 27,22 | 19,72 |
||
The same in % of current assets | 74,52 | 53,98 | |||
3.3 Accounts receivable | 62,96 | 1,32 |
|||
The same in % of working capital | 2,16 | 2,00 |
At the same time, less liquid funds - receivables amounted to 2.16% of current assets at the beginning of the year, and 2.00% at the end of the year, such a decrease can be characterized positively. Its absolute increase by 17 thousand rubles contributed to the growth of working capital. At SE "Canteen No. 1" this debt is short-term (payments on which are expected within 12 months after the reporting date), which reduces the risk of non-repayment of debts. But the presence of outstanding receivables at the end of the year in the amount of 44 thousand rubles indicates the diversion of part of current assets for lending to consumers of finished products (works, services) and other debtors, in fact, this part of working capital is immobilized from production process.
The increase in the value of the property of the enterprise indicates the expansion of economic turnover and is a positive factor.
An analysis of the sources of property formation is presented in Table 2.2.
Table 2.2.
Analysis of the sources of formation of the property of the MP "Canteen No. 1"
1.Total property | 1 288 | 2 463 | 1 175 | 91,22 | 91,22 |
Equity % to property | 69,49 | 1966 79,82 | 1071 | 119,66 | 83,15 |
Borrowed capital % to property | 30,51 | 20,18 | 26,46 | 8,07 |
|
1.2.1. long term duties % to borrowed capital | |||||
1.2.2. Short-term credits and loans | |||||
To borrowed capital | |||||
1.2.3. Accounts payable | 26,46 | 8,07 |
|||
In % to borrowed capital |
An enterprise can acquire fixed, working capital and non-materialreal assets at the expense of own and borrowedth (attracted) sources (owndebt and debt capital). It should be noted that the decrease in the balance sheet total itself byce6e is not always an indicator of the negative state of affairs in the enterpriseyatii. So, for example, with the growth of assets, it is necessary to analyze the sources in liabilities that served their growth. If the growth of assets occurred at the expense of ownsources (retained earnings, authorized capital, reserves, etc.), then this is the best option. If the growth of assets occurred at the expense of borrowed funds at high interest rates per annum and with low profitability, as well as in the presence of losses of previous years, then the current state of affairs should be alarming. On the contrary, a decrease in the value of assets may occur, in particular, due to a reduction or full coverage of losses of previous reporting periods.
An analysis of the sources of formation of the property of the SE "Canteen No. 1" showed that the property of the enterprise is represented mainly by its own capital. At the beginning of 1999, the enterprise's own capital amounted to 895 thousand rubles, or 69.49% of the value of the property. By the end of 1999, equity increased to 1966 thousand rubles, which amounted to 79.22% of the value of the property. The increase in equity capital by 1,071 thousand rubles in 1999 increased the value of the property by 83.15%. Borrowed capital of SE "Canteen No. 1" is represented by accounts payable. In 1999, it increased by 104 thousand rubles or 26.46%, which increased the value of property by 8.07%.
From a financial point of view, the structure of working capital has improved compared to the previous year, as the share of the most liquid funds has increased (cash and short-term financial investments), while the share of less liquid assets (accounts receivable) decreased. This increased their possible liquidity. The efficiency of the use of working capital is characterized primarily by their turnover.
§ 2.1. Analysis of the liquidity of the balance sheet and solvency of the MP "Canteen No. 1".
The analysis of the financial condition of enterprises is carried out mainly according to the data of annual and quarterly financial statements and, first of all, according to the data of the balance sheet.
The adopted grouping allows for a fairly deep analysis of the financial condition of the enterprise.
This grouping is convenient for "reading the balance sheet", under which they take a preliminary general acquaintance with the results of the enterprise and its financial condition directly from the balance sheet.
When reading the balance, they find out: the nature of the change in the balance sheet total and its individual sections of the articles, the correct placement of the enterprise's funds, its current solvency, etc.
The reading of the balance, as a rule, begins with the determination of the change in the value of the balance for the analyzed period of time. To do this, the balance sheet at the beginning of the year is compared with the balance sheet at the end of the period.
Horizontal analysis means a comparison of balance sheet items and indicators calculated on them at the beginning and end of one or more reporting periods; it helps to identify deviations that require further investigation. In horizontal analysis, absolute and relative changes in indicators are calculated. Comparison allows you to determine the general direction of movement of the balance. Under normal operating conditions, an increase in the balance sheet results is assessed as positive, and a decrease is negative.
After evaluating the dynamics of the change in the balance, it is advisable to establish the correspondence of the dynamics of the balance sheet with the dynamics of the volume of production and sales of products, as well as the profit of the enterprise.
A faster growth rate of output, sales and profits compared to the growth rate of the balance sheet indicates an improvement in the use of funds. To establish the growth rate of production volume, sales of products and profits, use the data of the enterprise on production, the statement of financial results and the balance sheet.
Indicators of profit, marketable and sold products per one ruble (quarterly) value of property should be calculated and compared with the data of previous years, as well as with similar indicators of other enterprises.
These indicators in countries with a market economy are used to characterize the business activity of enterprise managers. To characterize business activity, indicators of capital productivity, material intensity, labor productivity, turnover of working capital, equity, sustainability coefficients of economic growth and net proceeds are also used.
In addition to clarifying the direction of the change in the entire balance sheet, it is necessary to find out the nature of the change in its individual articles and sections, that is, to carry out further analysis horizontally. Positive assessment deserves an increase in the asset balance Money, securities, short-term and long-term financial investments and, as a rule, fixed assets, capital investments, intangible assets and inventories, and in the liabilities side of the balance sheet - the result of the first section and especially the amount of profit, reserve fund, special purpose funds. As a rule, a sharp increase in receivables and payables in assets and liabilities deserves a negative assessment. In all cases, the presence and increase in the items "losses" and "reserves for doubtful debts" are assessed negatively.
Reading these balance sheet items allows us to draw some conclusions about the financial condition of enterprises. Thus, the presence of losses indicates the unprofitability of this enterprise. If the enterprise is planned and unprofitable, then the amount of the loss should be compared with the planned value and with the amount of the loss of the previous balance sheet. This allows you to identify the current trend. The presence of amounts under the item “Provisions for doubtful debts” indicates the existing overdue receivables for goods, work or services or for its other types.
In the process of further analysis of the balance, they study the structure of the funds of enterprises and the sources of their formation (vertical analysis).
Vertical analysis is the expression of an article (indicator) through a certain percentage to the corresponding base article (by the base indicator). With the help of vertical analysis, the main trends and changes in the activities of the enterprise are identified.
The structure of the asset balance consists of the following indicators: property of the enterprise; fixed assets and other non-current assets (as a percentage of all assets); tangible current assets (as a percentage of current assets); cash and short-term financial investments (as a percentage of current assets).
According to these indicators, first of all, trends in the turnover of all assets of the enterprise's property of its production potential are determined.
When determining the trend of change in the turnover of the enterprise's assets, in addition to assessing the change in the indicator of the total turnover of the enterprise's assets (calculate the ratio of sales proceeds and the average balance sheet value), they study the ratio of the dynamics of non-current and current assets, and also use indicators of the mobility of all assets of the enterprise and working capital.
The financial condition of the enterprise is largely determined by its production activities. Therefore, when analyzing the financial condition of an enterprise (especially for the coming period), one should assess its production potential.
To characterize the production potential, the following indicators are used: the presence, dynamics and share of production assets in the total value of the property; availability, dynamics and share of fixed assets in the total value of property; coefficient from the nose of fixed assets; average depreciation rate; availability, dynamics and share of capital investments and their correlation with long-term financial investments.
Certain conclusions about the production and financial policy of the enterprise can be drawn in relation to capital investments and long-term investments. Higher growth rates of financial investments can significantly reduce the production capabilities of an enterprise.
The structure of the sources of funds of the enterprise (liability) includes the following indicators: sources of funds - total; sources own funds; own working capital; borrowed funds; loans and borrowings; accounts payable; income and reserves of the enterprise.
Data on the structure of sources of economic funds is used primarily to assess the financial stability of the enterprise and its liquidity and solvency. The financial stability of the enterprise is characterized by the coefficients: property, borrowed funds, the ratio of borrowed and own funds, the mobility of own funds, the ratio of non-current assets to the amount of own funds and long-term liabilities.
Liquidity is understood as the possibility of realizing material and other values and turning them into cash.
According to the degree of liquidity of the property of the enterprise can be divided into four groups:
– first-class liquid funds (cash and short-term financial investments);
– marketable assets (accounts receivable, finished products and goods);
- average realizable assets (inventory, IBE, work in progress, distribution costs);
- hard-to-sell or illiquid assets (intangible assets, fixed assets and equipment for installation, capital long-term financial investments).
The liquidity of the balance sheet is assessed using special indicators that express the ratio of certain items of the asset and liabilities of the balance sheet or the structure of the asset balance sheet. To a greater extent, the following liquidity indicators are used in international practice: absolute liquidity; intermediate coverage ratio and overall coverage ratio. When calculating all these indicators, a common denominator is used - short-term liabilities, which are calculated as the total amount of short-term loans, short-term loans, accounts payable.
The liquidity of the balance sheet of an enterprise is closely related to its solvency, which is understood as the ability to meet its obligations in due time and in full.
Absolute liquidity ratio (term ratio) is calculated as cash and marketable securities to short-term liabilities. Short-term liabilities of the enterprise, represented by the sum of the most urgent liabilities and short-term liabilities, include: accounts payable and other liabilities (taking into account the comment on the ratio of accounts payable and other liabilities; this comment also applies to the short-term debt ratio); loans not repaid on time; short-term loans and borrowings.
The absolute liquidity ratio shows what part of the short-term debt the company can repay in the near future. The normal limit of this ratio is as follows: Cal
Rational organization of the production process is impossible without technological preparation of production (TPP), which should ensure the full readiness of the enterprise for the production of REA products in accordance with the specified technical and economic indicators at a high technical level with minimal labor and material costs.
Technological preparation of production - a set of methods for organizing, managing and solving technological problems based on integrated standardization, automation and technological equipment. It is based on a unified system of technological preparation of production (GOST 14.002-83). ESTPP standards establish general rules for organizing production management, provide for the use of progressive technical specifications, standard technological equipment and equipment, means of mechanization and automation of production processes and engineering and management work (GOST 14.001-83).
The main tasks of planning the Chamber of Commerce and Industry: determination of the composition, scope and timing of work by departments; identification of the optimal sequence and rational combination of work. Manufactured blocks, assembly units and parts of REA are distributed among production units, labor and material costs are determined, technological processes and equipment are designed. In doing so, the following tasks are solved.
Development of product design for manufacturability. Leading technologists carry out technological control design documentation, assessment of the level of manufacturability of the product design, development of the product design for manufacturability.
Forecasting the development of technology. Studying the best practices in the field of technology and preparing recommendations for its use. Holding laboratory research on new technological solutions identified in the process of forecasting.
Standardization of technological processes. Analysis in progress design features details, assembly units and their elements, generalization of the results of the analysis and preparation of recommendations for their standardization, development of standard technological processes (TTP).
Grouping of technological processes. The analysis and refinement of the boundaries of the classification groups of parts, assembly units, the development of group TP are carried out.
Technological equipment. Unification and standardization of technological equipment is carried out, labor-intensive original equipment is identified, the need for universal containers for parts and assembly units is determined. The design and equipping of workplaces is carried out in accordance with group and standard technological processes.
Technology Level Assessment. The level of technology at a given enterprise is determined, the main directions and ways to improve the level of technology are established.
Organization and management of the CCI process. Distribution of the nomenclature of parts and assembly units between technological bureaus, identification of bottlenecks in the TPP and measures to eliminate them, control over the performance of work on the TPP.
Development of technological processes. They develop new and improve the existing single TP and the processes of technical control of blanks, parts, assembly and testing of components and products in general, adjust the TP.
Design of special technological equipment. Selection of options for special technological equipment manufactured by the industry, or development of technical specifications for its design. Design of special tools, fixtures, dies, molds and other equipment.
Development of norms. Development of technically justified norms for the consumption of materials, labor costs and time for performing operations. Development of cost costs for workshops to ensure self-supporting activities.
Depending on the size of the batches of manufactured REA products, the nature of the CCI of serial production can vary over a wide range, approaching the processes of mass (in large-scale) or single (in small-scale) production type. The correct determination of the nature of the designed technological process and the degree of its technical equipment, the most rational for the given conditions of a particular mass production, is a very difficult task, requiring the technologist to understand the real production situation and the immediate prospects for the development of the enterprise.
Technological preparation of REA production should contain optimal solutions not only to the tasks of ensuring the manufacturability of the product, designing and setting up production, but also to make changes in the production system due to the subsequent improvement in manufacturability and increase in the efficiency of products. Therefore, the modern CCI of complex radio-electronic products should be automated and considered as an integral part of CAD - a unified automation system for design, engineering and technological development.
Stages of development of technological processes.
The rules for the development of technical processes are defined in the recommendations R50-54-93-88. In accordance with these rules, the development of TP consists of a sequence of stages, the set and nature of which depends on the type of product launched into production, the type of TP, and the type of production. As an example, the table shows the stages of development of the TP for the installation and assembly of electronic components.
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Main tasks of the stage |
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|
Initial data analysis |
Study of design documentation. Analysis of the manufacturability of the design. Analysis of the volume of output of the product and determination of the type of production |
|
Selection of a typical (basic) TP |
Determining the place of the product in the classification groups of TP. Deciding on the use of the existing TP |
|
Development of the assembly scheme |
Analysis of the composition of the product. Selection of the base part or assembly unit. Development of an assembly diagram with a base part |
|
Drawing up a route TP |
Determination of the sequence of technological operations. Determination of unit time T pcs according to a given coefficient of consolidation of operations and the volume of output. Selection of equipment and technological equipment |
|
Development of technological operations |
Development of the structure of the operation and the sequence of transitions. Development of schemes for installing parts during assembly and installation. Choice of technological equipment. Calculation of modes that make up T pcs and equipment loading |
|
Calculation of technical and economic efficiency |
Determination of the category of work according to the classifier of categories and professions. Selection of options for operations by technological cost |
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Analysis of TP from the point of view of safety |
Selection and analysis of requirements for noise, vibration, impact harmful substances. Choice of methods and means of ensuring the safety of the ecological environment |
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Registration of technological documentation |
Making sketches of technological operations and maps. Registration of maps of route and operational technical processes |
|
Development of technical specifications for special equipment |
Scheme of basing blanks. Determination of errors of basing and accuracy of fixtures. Determination of the number of blanks and the scheme of their fastening. Drawing up schemes for binding fixtures to equipment |
Technological equipment REA production includes: technological equipment (including control and testing equipment); technological equipment (including tools and controls); means of mechanization and automation of production processes.
Technological equipment is the tools of production, in which materials or workpieces and means of influencing them are placed to perform a certain part of the technological process. Technological equipment is the tools of production added to the technological equipment to perform a certain part of the technological process. Means of mechanization are tools of production in which the manual labor of a person is partially or completely replaced by machine labor, while maintaining human participation in the management of machines. Automation tools are the tools of production in which the control functions are performed by machines, devices and computers.
The composition of the technological equipment and the technological equipment used depends on the profile of the REA production workshops.
Blanking shops are equipped with equipment for producing blanks from standard profiles and sheets for machine shops, blanks for PP, blanks for assembling frame frames, frames, racks, etc. Sheet cutting and dissolution of rolls of metal and non-metal materials are mainly carried out with guillotine and roller shears. Non-metallic materials with a thickness of more than 2.5 mm are cut on special machines with circular saws, cutters, as well as abrasive and diamond cutting wheels.
Cold stamping is one of the main methods for obtaining parts in the production of REA. 50-70% of parts are obtained by cold stamping, while the labor intensity of stamped parts, despite their high specific gravity, is only 8-10% of the total production labor intensity. Stamping shops are equipped with eccentric and crank presses, which belong to the category of universal equipment. In the production of REA, the method of element-by-element stamping has been widely used, which consists in the sequential processing of the simplest elements of parts (sections of the outer contour, internal holes, grooves, etc.) on replaceable dies. In recent years, stamping production has been introduced industrial robots. They make it possible to mechanize auxiliary operations (supply of strips, strips and piece blanks, removal and accounting of parts, etc.) for servicing presses, turning universal presses into complex automated units.
The foundry shop, the shop for the manufacture of plastic parts have high-performance machines for casting and pressing, automatic presses. This equipment allows you to obtain blanks with minimal allowances for machining.
The share of mechanical processing of parts by removing chips in the production of REA is still large (30-35% of the total labor input). With the transition to the manufacture of equipment of new generations, the qualitative content of mechanical processing changes, it becomes more precise. Mechanical workshops are mainly equipped with lathes and automatic machines, universal milling and drilling machines, grinding machines, etc.
Mechanization and automation in machine shops is developing in the following areas: maximum use of automatic lathes, cold heading automatic machines and turret lathes; the introduction of machine tools with numerical control and the use of robots for the mechanization of auxiliary operations; equipping universal machine tools with mechanisms that work as clamping, automatic loading, control and measuring and other devices; organization for certain groups of parts of small production lines with closed processing cycles.
After machining, impurities remain on the surface of the parts. Even more difficult are the issues of washing the assembled units and blocks of equipment, removing solder flux residues and other contaminants that affect the reliability of the equipment. Improving the technology of cleaning the surface of parts and washing units is moving along the path of replacing explosive, flammable and toxic organic solvents with aqueous solutions of synthetic detergents and alkaline degreasing solutions. Reducing the labor intensity of cleaning operations is achieved through the use of conveyor, rotary washing machines, ultrasonic baths, centrifuges, installations with vibration swing mechanisms, etc.
Electroplating shops, depending on the economically feasible level of mechanization, are equipped with various types of equipment: automatic machines and automatic lines that ensure the transfer of parts (suspensions, drums) from one processing position to another without human intervention and their holding in baths in accordance with a given processing program; automated control systems for electroplating.
Shops for the production of PP are equipped with universal equipment designed specifically for the production of this type of product. These are mechanized and automated lines of chemical, electrochemical processing, installations for applying photoresists and screen printing, CNC machines for mechanical processing, automated board control stands. CNC equipment is used for the manufacture of photomasks and stencils, drilling mounting holes and milling PCB.
In the coating shops, a high level of mechanization is achieved by organizing technological production lines. Painting and drying booths with manual installation of parts are replaced by walk-through cameras, and conveyors are used as transporting devices. Painting is one of the types of processing where robots have found application as autonomous units that independently own a working spray tool.
Assembly shops are equipped with both universal and special equipment and accessories (conveyor lines and workplaces for electricians, equipment for the preparation, installation and soldering of radio components on the PCB, stands for monitoring and adjusting the functional parameters of assembly units, etc.). On CNC equipment, they install and solder ICs with planar leads, and also control the electrical circuits of the cells. Software control provides automation of wiring, control of electrical circuits in modules of all levels.
Enterprises that produce REE on ICs for private use are equipped with equipment used in the electronics industry: installations for diffusion, ion doping, thermal oxidation, equipment for thermal evaporation of materials in a vacuum, as well as assembly and sealing of ICs.
An important indicator of the operation of equipment, technological equipment and the correctness of their choice is the degree of use of each machine and equipment individually and all together according to the developed process.
TECHNOLOGICAL EQUIPMENT AND NEED FOR THEM
The structure of fixed assets of the enterprise.Fixed assets of the enterprise- means of labor that repeatedly participate in the production process, transfer their value to products in parts as they wear out and are reproduced in an updated form after a long time.
Accounting for fixed assets of enterprises, their provision and the calculation of depreciation rates require the definition of their structure and classification. By functional purpose, fixed assets are divided into production and non-productive. The former operate in the sphere of production and provision of services (buildings, structures, equipment, etc.), while the latter satisfy the everyday and cultural needs of workers (first-aid post, subsidiary farm, club, shop, etc.). By appointment, fixed assets are divided into groups (Table 1.1), which form their structure. It depends on the complexity and characteristics of the products and services provided, the type and concentration of production, and other factors. In the structure of fixed production assets, their production part must continuously increase.
Depending on the degree of direct relationship to services and products, fixed production assets are divided into parts. Technological part funds (equipment, tooling, devices, etc.) has a direct impact on the quantity and quality of services and products. Auxiliary part fixed assets (treatment facilities, transformers, fans, etc.) - funds that ensure the operation of the technological part of these funds.
The share of equipment and accessories in the value of fixed assets of the enterprise reaches 50%. Their quantity, variety, technical level and technical condition determine the production capabilities of the enterprise and the quality of products, and the completeness of use is the result of the production and economic activities of this enterprise.
Basic terms and definitions.Technological equipment- this is technological equipment and technological equipment necessary for the implementation of technological processes. The main purpose of SRT is to save human labor in every possible way by replacing a person in technological processes with devices that consume the energy of inanimate nature.
Technological equipment- Service stations, in which, to perform part of the technological process, technological equipment, materials or workpieces and means of influencing them are installed.
Examples of technological equipment: dismantling stands, cleaning machines, metal cutting machines, running-brake stands.
Table 1.1
The structure of fixed assets of the enterprise
| Groups | Purpose and characteristics | |
| Building | Architectural and construction facilities for industrial purposes (workshops, warehouses, laboratories, etc.) | |
| Structures | Engineering and construction facilities that perform technical functions for servicing the production process (treatment facilities, roads, overpasses, etc.) | |
| Network engineering | Devices for the transmission of energy, material resources (cable, heat and gas networks, gas ducts, collectors, etc.) and waste | |
| Funds | Energy | Objects for energy conversion and distribution (transformers, turbines, compressors, etc.) |
| Technological | Objects that directly affect the objects of labor (machines, presses, furnaces, hoisting and transport machines, etc.) | |
| Measuring and laboratory | Manual or automatic devices for the control and regulation of technological processes, laboratory tests and research | |
| Transport | Devices for moving people and goods | |
| Computing | Machines for automatically solving mathematical production tasks | |
| Tool | Means for direct shaping and measurements | |
| office equipment | Auxiliary means for the organization of technological operations |
Technological equipment- devices that expand the technological capabilities of the equipment and are used only together with it. Equipment includes fixtures and tools.
Examples of industrial equipment: cutters, cutters, boring bars, fixtures, dies, molds.
fixtures- technological equipment designed to install a repaired (restored) or serviced product or orient the tool when performing technological operation.
Tools- technological equipment designed for direct impact on the product in order to change or measure its condition. The range of tools is large. On a technological basis, locksmith, blacksmith, cutting, measuring, etc. tools are distinguished. Depending on the ratio of types of energy during use, hand tools (wrench, sledgehammer, chisel, cork, etc.) and mechanized tools (pneumatic wrench, grinder, etc.) are distinguished.
Part of the service stations (machines, metalwork and metal-cutting tools, etc.) are purchased, the rest of the service stations are manufactured at the enterprise.
Classification of technological equipment.STO classification- their division into groups according to the presence of established signs. The choice of classification features depends on the purpose of the classification. The division must be on one basis, continuous, without a remainder, each member of the division must be included in only one group. The classification of service stations serves the purpose of their unification, which leads to a reduction in the volume of design and an increase in the serial production of them.
Unification technological objects - a rational reduction of their types, types and sizes, materials and accuracy standards. Some losses from using part of the system objects with excessive parameter values are compensated at the stage of their design and manufacture. The unification of objects belongs to the class of optimization problems.
The equipment is classified by types of technological operations, and its parts - by types. technological transitions.
Troubleshooting and restoring the life of vehicles requires the use of such technological equipment: diagnostic; inspection, disassembly, cleaning, to determine the technical condition of parts, for coating, pressing, metal-cutting, electrical, thermal, measuring, balancing, assembly, painting, running-in, testing, for moving the object of labor, for waste processing.
Technological equipment according to the breadth of the functions performed is divided into universal, specialized and special.
Versatile Equipment(metal cutting, forging and pressing, thermal, etc.) has wide technological capabilities.
Specialized Equipment has increased productivity and accuracy of processing of the same type of workpieces, but narrower technological capabilities compared to universal equipment. Universal equipment (usually metal-cutting) is converted into specialized equipment by means of factory modernization.
Special equipment performs a narrow technological function over a repaired (restored) product of a certain model, has the highest productivity and provides the highest accuracy.
Examples of special equipment: grinding machines for processing main or connecting rod journals of crankshafts, boring machines for simultaneous processing of main bearings, camshaft bushings and starter holes in the cylinder block, control stands, etc. Metal-cutting special equipment is made at machine tool factories by order.
According to the adaptability of technological equipment to various production conditions, they are divided into reconfigurable, reconfigurable and flexible.
Tunable equipment can be used to process another part or group of parts at a cost of funds and labor commensurate with its value.
Reconfigurable equipment when switching to the processing of another part or group of parts, it does not require additional investments and stop production, but its subsequent operation is associated with a change in current costs.
Flexible Equipment when switching to the processing of another part or group of parts, it does not require any additional investments, or stop production, or increase current costs.
A lot of technological transitions on the part of the STO executive units are determined as a result of the development of the corresponding technological documents. Figure 1.1, for example, shows the distribution of types of technological transitions associated with the repair of an internal combustion engine. Most often, lengths are measured (35.2%), disassembly and assembly moments are applied (14.4% each), workpieces and parts are fed and oriented (6.2% each), workpieces are based and fixed during processing (4.0% each). ). The considered distribution of technological transitions determines many types of executive units in the composition of technological machines. Thus, devices are often used for locating and fixing repaired and restored products, applying disassembly and assembly forces and moments, intraoperative movement of products, measuring lengths, shape and location of surfaces, flow rates and pressure of media, rotational and translational movement of parts or assembly units, etc. .
The executive units of one type of technological equipment differ from each other by the values of their main parameter (for example, the length of the measured segments, the values of disassembly and assembly moments, the mass of workpieces, the clamping force).
Technical level of equipment and tooling - a relative characteristic of their quality, based on a comparison of the values of the indicators of the evaluated product, characterizing its technical perfection, with the values of the same indicators of the best analogues. The continuous improvement of the technical level of the service station is an indispensable condition for the improvement of production.
The technical level of a product is a private indicator of the level of its quality, because the properties that make up the technical level of a product are included in the total set of its properties. The set of indicators of technical excellence includes indicators that determine a significant increase in the beneficial effect of products from the application of scientific and technological achievements. Technical excellence is expressed in terms of productivity and accuracy, material and energy consumption, ergonomic and safety, etc. Equipment and tooling become more perfect as a result of the use of new design solutions, materials, advanced technological processes, control and testing methods.
The technical level of service stations is increased during repairs by modernizing them, which consists in replacing individual components with more advanced ones to reduce obsolescence.
1.2. The need for equipment and tooling and their use
Part of the technological transitions are carried out on industrial equipment (on lathes, drilling, grinding machines, presses, etc.), and the rest - on equipment of our own production.
The need for equipment. When determining the need for service stations, their time funds are calculated.
Nominal annual equipment time fund F n.d. is determined by the formula
F but = F n.r. η 3s n c , h/year, (1.1)
where F n.r - nominal annual fund of working time, h / year; η 3s – coefficient of time loss in the third shift; nc- Number of shifts per day.
The coefficient η 3s takes into account the fact that the third shift is organized in the remaining time of the day between the second and first shifts without a lunch break and without reduction on holidays.
For one-shift work F n.o = F n.r. When calculating F n.r. the necessary information is selected from table 1.2.
Actual annual equipment time fund F d.o is determined taking into account his stay in the adjustment and preventive maintenance, if the latter is performed in working time
F before = F n.o (1– k n.r.), h/year, (1.2)
where k n.r - coefficient taking into account the time spent on setting up equipment and repairing it, k n.r = 0.01–0.03 (Table 1.3).
Table 1.2
Nominal annual fund of the worker, h / year
| No. p / p | Indicators | Production with working conditions | |
| normal | harmful | ||
| Number of calendar days in a year | 365/365* | 365/365 | |
| Quantity non-working days per year: public holidays (holidays) | 9/9 104/103 | 9/9 104/103 | |
| Number of working days per year (nominal working time fund) ( page.1 – page. 2) | 252/253 | 252/253 | |
| Working week, h | |||
| Shift duration, h | 7,2 | ||
| Number of reduced shifts per year (pre-holiday days) | |||
| Nominal annual fund of time (F n.r), h ( page. 3× page. 5 – page. 6) | 2008/2015 | 1806,4/1812,6 | |
| * The numerator shows the values of indicators for 2013, the denominator - for 2014. |
Table 1.3
Coefficient values k NR, taking into account the time spent on adjustment
and equipment repair
| Type of equipment | Values k NR at work | ||
| in one shift | in two shifts | ||
| Treatment equipment | 0,03 | 0,04 | |
| Dismantling, assembly and control and testing equipment | 0,02 | 0,03 | |
| Metal cutting and woodworking machines | 0,02 | 0,03 | |
| Forging and pressing equipment for single, small-scale and serial production areas | 0,02 | 0,04 | |
| Same for high volume production | – | 0,06 | |
| Furnaces thermal electric with a cycle of work up to 1 hour | non-mechanized | – | 0,06 |
| mechanized | 0,02 | 0,04 | |
| Furnaces thermal electric with a cycle of work over 1 hour | 0,03 | 0,05 | |
| High frequency installations | – | 0,10 | |
| Equipment for applying metal and paint coatings | non-automatic | – | 0,03 |
| automatic | 0,02 | 0,04 | |
| Chamber drying ovens | 0,03 | 0,04 | |
| welding equipment | 0,03 | 0,04 | |
| Preservation plants | 0,02 | 0,03 |
Depending on the indicators that determine labor costs, there are four methods for calculating the required amount of technological equipment.
Number of pieces of equipment n o associated with manual or machine-manual labor (disassembly, assembly, soldering, etc.), is calculated by laboriousness work performed
where T g.o - annual labor intensity of work performed on equipment of this type, man-hour / year; η and.v - coefficient taking into account the use of equipment over time.
By machine-tool capacity works, equipment that provides machine processing methods (for example, metal-cutting machines) is calculated. In this case, the annual volume of work is expressed in machine-hours. Small batches of processed workpieces cause frequent changeovers of equipment. Therefore, when calculating the need for equipment, time and adjustment work are taken into account.
, (1.4)
where T g.o - the annual labor intensity of work performed on equipment of this type, machine-hour; T g.r.p - the annual volume of equipment changeovers, h.
By duration of technological operations determine the number of pieces of equipment, the work on which is associated with the installation and removal of products and periodic monitoring of its operation. Such equipment includes cleaning submersible machines, drying chambers, running-brake stands, etc. The amount of equipment is determined by one of the formulas
or (1.5)
, (1.6)
where n h is the number of equipment launches during the year, year -1; t t.o - the duration of the technological operation (cleaning, drying, etc.), taking into account the time for loading and unloading products, h; k n - coefficient of non-uniformity; N- the number of products for the annual program, units / year; a - number of simultaneously processed (maintained) products, units
Coefficient k n takes into account possible deviations from the estimated production cycle resulting from organizational problems in individual production areas.
The number of running-brake or test benches is determined by the formula
, (1.7)
where k P – the coefficient taking into account the repetition of running-in or testing of units (cars) after the detection of defects is 1.10–1.15.
In formula (1.7), in contrast to formula (1.6), the quantity a, since the test benches are designed to install only one unit (vehicle) at a time.
By physical parameters workpieces, equipment is calculated, the productivity of which is determined by the mass of workpieces (thermal and heating furnaces, forging hammers, etc.), as well as equipment for coating areas, the productivity of which is expressed by the surface area of the workpieces (stands for surfacing and spraying, galvanic baths, spray booths and etc.). The number of such equipment is determined by the formulas
or (1.8)
, (1.9)
where M d and S d - respectively, the annual volume of work, expressed by weight (kg) and surface area (dm 2 or m 2) of the processed products; m h – performance of forging and thermal equipment, kg/h; s h - productivity of equipment for applying restorative (dm 2 / h) or paint and varnish (m 2 / h) coatings; h 3 - coefficient taking into account the loading of equipment by weight, depending on the overall dimensions and shape of the products, (h 3 \u003d 0.7–0.8).
Required amount of handling equipment
n p.-t is calculated by the formula
, (1.10)
where n op is the number of operations per year, year -1; t op – average duration of one operation, min; k p is a coefficient that takes into account equipment downtime in repair, 0.95–0.97.
Average duration of one operation for a crane
, min, (1.11)
where l k is the average length of cargo movement along the span, m; v k – crane travel speed, m/min; k c is the coefficient of combination of movements, 0.7;
l t - the average length of the travel path of the overhead and single-girder crane trolley, equal to half the length of the crane, m; v t is the speed of movement of the overhead crane trolley, m/min; h v c - speed of vertical movement of the load, m/min; t str - average time of cargo slinging, min.
For loaders, the operation time is determined by the formula
, min, (1.12)
where h– average height of cargo lifting, m; v gr - the speed of lifting the load, m / min; l- the length of the horizontal movement of the loader, m; v cp - average speed of the loader, m/min; t 1 - the time of tilting the frame to the loading, transport and unloading positions, equal to 0.25 min; t 2 - time for maneuvers related to the orientation of the loader relative to the load (for loaders equipped with forks, it is 0.8–1.2 minutes).
The need for fixtures and tools. The required number of fixtures is determined by the formula (1.5).
Consumption rate j th cutting tool H and ij on i-th operation in mass production is calculated for 1000 workpieces
, (1.13)
where t ij - the duration of the processing of the part for i th operation j-m tool, min; T wear j - total wear time j-th tool, h (Table 1.4); BUT ij - quantity j-x tools in one set-up per i-th operation; k j - coefficient of random tool loss, varies for different types of tools from 0.05 to 0.40.
Table 1.4
Tool wear time
The total wear time of the tool can also be determined by the formula
T out = (n+ 1)t st, h, (1.14)
where t st - resistance, h; n = l/Δl- number of admissible sharpenings; l- the value of the allowable grinding of the cutting part of the tool, mm; Δl- the amount of grinding for one sharpening, mm.
When calculating the consumption rate of abrasive wheels, it is taken into account that when editing, their diameter decreases by 20–25%, and 0.2–0.3 mm is removed in one edit. Resistance indicators are given in table 1.5.
Table 1.5
Average life of abrasive wheels
Consumption rate of the measuring tool (calibers) H out of 1000 parts is determined by the formula
, (1.15)
where With- the number of measured parameters on one part; k sb - the proportion of parts subjected to selective control; m about- the number of measurements performed with the tool until it is completely worn out.
Number of measurements m o depends on the wear tolerance of the caliber and the material of the measured part. So for smooth plugs and staples when working on steel m o \u003d 10–80 thousand, and when working with cast iron, the number of measurements decreases three times.
Indicators of the use of technological equipment. The German economist Mellerovich K., in his recommendations to entrepreneurs, notes that “there is nothing more expensive than the unused production capacity of an enterprise and there is nothing cheaper than it full use". The production capacity of the enterprise is determined by the fleet of available technological equipment and the time of its operation. The recent low level of utilization of the capacity of enterprises to produce industrial products- a negative phenomenon both for the enterprises themselves and for the economy of the state as a whole.
Apply indicators of the use of the fund of time and power of technological equipment.
The use of equipment in time is taken into account by the coefficient
where t m - machine operating time of the equipment during the year, h.
The production and dispatching department of the enterprise keeps records of the operation of the equipment and takes measures to load it. The lower value of η i.v., which characterizes the satisfactory use of the equipment, is 0.75.
The use of equipment power is characterized by the coefficient
where M f and M y is the developed and installed power of the main drive engine, kW.
Control questions and tasks
1. On what grounds are service stations divided into groups?
2. What is the importance of assessing the technical level of service stations?
3. What types of equipment are used to restore parts?
4. What is the purpose of the fixtures?
5. What quantities are used to calculate the amount of process equipment?
6. State the features of calculating the amount of technological equipment (devices and tools).
Topics of research and abstracts
1. The influence of the classification of service stations on the volumes, costs and terms of technological preparation of production.
2. The role of service stations in the system of fixed assets of the enterprise.
3. Influence of the technical level of service stations on the efficiency of production.
4. Influence of the technical level of service stations on product quality.
Requirements for students
The student must know:
- purpose, objectives, structure and prospects for the development of motor transport enterprises;
- the problem of increasing the technical level of the production service station, its efficiency and the quality of equipment repair;
- the material base of motor transport enterprises;
– classification of the SRT system;
– Indicators of the use of SWDS and measures for their better use.
The student must be able to:
– use the basic terms and definitions of the discipline;
– classify technological objects;
- determine the need for equipment, fixtures and tools.
After studying the first section, students write an essay on one of the proposed topics:
1. Influence of the technical level of service stations on the performance of the enterprise.
2. Structure and analysis of fixed assets of the enterprise.
3. Classification and characteristics of the service station of the enterprise.
4. Determination of the required amount of equipment, fixtures and tools and measures for their effective use.
The teacher evaluates the knowledge of students after reading the abstracts, taking into account the answers to test questions
For a high assessment of the abstract, it is necessary to have fluency in the material, proof of the importance of topics and analysis of the relationships between various SRT parameters and performance indicators of the enterprise.
The level of technical equipment of the enterprise determines the efficiency of manufacturing products by the main production, determines the possibility of the rhythm of its release with given consumer properties.
To begin with, it is necessary to define the technical equipment of the enterprise. We give the following definition of the technical equipment of an enterprise:
Technical equipment of the enterprise - this is a set of normative and technical measures that regulate the design, technological preparation of production and the system for putting products into production.
These measures ensure the full readiness of the enterprise for the production of high quality products.
In turn, the technical equipment of the enterprise is part of the life cycle of the product, including technical training, the actual production and sale of the product.
The level of technical preparation of production depends on many factors. They can be divided into groups. Including technical, economic, organizational and social aspects.
Technical factors:
· development and implementation of typical and standard technological processes;
Use of standardized and unified means of technological equipment;
· application of systems of computer-aided design of technological equipment;
use of progressive technological methods of processing;
· the introduction of progressive blanks in order to reduce the labor intensity for machining and material consumption of products;
application of means of active and objective technical quality control;
· Automation of control over the implementation of network schedules for the design and production of technical equipment.
Economic forces:
· stage-by-stage advancing financing of works of technical preparation of manufacture;
provision of concessional loans; creation of a fund to stimulate the development of new technology.
Organizational factors:
development and deepening of the specialization of production;
· certification of the quality of technological processes and manufactured means of technological equipment, improvement of the organization of auxiliary production;
Improving relations between auxiliary and main production; expansion of cooperation within the enterprise, with other enterprises, within the industry.
Social factors:
· professional development of performers;
mechanization and automation of production and auxiliary operations in order to improve working conditions;
development of the social sphere;
Improving the psychological atmosphere in the team.
Technical preparation of production may include technical re-equipment, reconstruction and expansion of individual production sites, as well as equipment modernization.
Thus, we see that the process of carrying out the technical preparation of an enterprise is not in itself just the installation of equipment, but is a complex set of interrelated activities. In fact, this is a radical restructuring of the enterprise, starting with equipment and ending with the specialization of workers.
The implementation of a unified technical policy at the enterprise is led by Chief Engineer(first deputy general director of the association), relying on the apparatus of technical preparation of production. The organizational forms and structure of its bodies are determined by the one adopted at the enterprise, in production association production preparation system. There are three organizational forms of technical training in enterprises: centralized, decentralized and mixed.
The choice of form depends on the scale and type of production, the nature of the manufactured products, the frequency of its renewal, and other factors. For large enterprises, associations of mass and large-scale production, a centralized form of training is characteristic, in which all work is carried out in the plant management apparatus. For this purpose, departments of the chief technologist, a general factory laboratory, and a department for planning the technical preparation of production are being created. At some enterprises, two design departments are organized: an experimental design department, which develops new products, and a serial design department, which has the task of improving products.
At enterprises of single and small-scale production, a predominantly decentralized or mixed form of production preparation is used: in the first form, the main work on technical preparation is carried out by the corresponding bureau of production workshops; in the second case, the entire scope of work is distributed between the factory and shop bodies. In this case, design preparation is most often carried out in the department of the chief designer, and technological preparation - in the shop production preparation bureaus. In small businesses, all technical training concentrated in a single technical department.
The enterprise is obliged to make efficient use of its production potential, to increase the shift of equipment, to constantly update it on an advanced technical and technological basis, and to achieve an all-round increase in labor productivity. It forms a program of continuous modernization of its material and technical base, concentrates efforts and resources on the technical re-equipment and reconstruction of production on the basis of progressive projects.
Technical re-equipment, reconstruction and expansion are carried out by the enterprise at the expense of the fund for the development of production, science and technology, other similar funds, as well as bank loans and are provided as a matter of priority necessary resources and contract work.
For carrying out large-scale measures for the reconstruction and expansion of existing production, as well as for the construction of social facilities in special cases, the enterprise is allocated centralized financial resources. The list of relevant enterprises and facilities is approved in the state plan.
The enterprise carries out technical re-equipment, reconstruction and expansion of the existing production, rationally combining economic and contract construction methods. It ensures compliance with the normative terms of construction, norms for the development of production capacities and return on investment.
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