Expand the participation of material resources in production. Material and technical resources of the enterprise

Undermaterial resources refers to the objects of labor consumed in the production process in the form of raw materials, materials, purchased products, semi-finished products, fuel, energy.

Toraw material , as a rule, include products of the extractive industry (oil, ore, sand) and agriculture (crop products, animal husbandry). materials as products of labor that have undergone preliminary processing are products of the manufacturing or processing industry (ferrous and non-ferrous metals, building materials, flour).

Classification of raw materials and materials produced according to the following criteria:

- by industry of origin raw materials can be industrial and agricultural;

- by the degree of participation in the manufacture of products raw materials and materials are divided into main and auxiliary.The main ones are those types of raw materials and materials from which the company's products are made or which are se composite part. Auxiliary materials are used for the implementation of the technological process, the manufacture of tools, equipment, repair and operation of equipment, household needs (lubricants, cleaning materials, etc.);

-by stage of use distinguish original and secondary raw materials and supplies. Feedstock and primary materials are the material resources initially used to create a product. Secondary in relation to a specific product is the raw material that is re-involved in the production process. In turn, the original materials can be divided into two groups: semi-finished products and primary materials coming from outside.

Semi-finished products present is an intermediate product made at the previous stages of the production process.

To the number components include products that do not require processing or require it to a small extent.

Fuel and energy resources, due to their special importance for the economy, are singled out as an independent group.

By character his origin fuel and energy resources are usually divided into natural(natural gas, coal, nuclear power) and secondary(exhaust gas, fuel waste).

For the purposes of planning and assessing the needs of the enterprise, fuel and energy are classified according to directions them use.

Main fuel groups:

on the main technological processes;

for the needs of industrial transport;

- for communal needs(heating of industrial and administrative buildings).

Need enterprises in electrical and thermal energy formed in the following areas:

for technological purposes;

setting in motion tools and equipment;

household needs(lighting, ventilation).

Economic entities consume a huge amount of material resources, different in types, brands, varieties and sizes.

The range and range of consumed material resources depends on the range and complexity of the products produced. The wider the range of products, the wider the range of consumed material resources. The nomenclature of consumed resources is a systematized list in a detailed assortment with the assignment of an abbreviated symbol to each special variety. The classification of materials is based on grouping by homogeneity characteristic features with subsequent distribution into sections, which are assigned the corresponding index in the decimal system.

The nomenclature of materials makes it possible to correctly systematize and group the calculations of the need for the same materials.

Material resources- this is a resource potential that allows for the production of products, the provision of services and the performance of work.

Material resources- this is different kinds raw materials, materials, fuel, energy, components, semi-finished products that an economic entity purchases for use in economic activities in order to produce products, provide services for the performance of work.

Material resources are transferred to material costs, which are a set of material resources that are used in the production process.

Material costs have accounting functions, are an element of the cost, regulate the amount of taxable profit and profitability.

Raw material- these are objects of labor that are sent to production for primary processing by the extractive industries and agriculture (ore, cotton, grain, oil).

Materials are objects of labor that have been partially processed (cast iron, steel, chintz, flour, etc.). Materials are divided into basic and auxiliary materials according to the nature of their use in the production process.

Basic materials- intended for the manufacture of products, the provision of services, the performance of work. In the production sector, they constitute the material content and are included in the weight of the manufactured product.

Auxiliary materials are involved in the implementation of the production process. They are necessary for the implementation of various technological processes, maintain fixed assets (lubricants, cleaning products, chemicals, emulsions, alcohols, etc.) in working condition.

Semi-finished products- these are objects of labor that have gone through several stages of industrial production, but require further processing (blanks, casting, etc.)

Energy, fuel- these are objects of labor that set in motion equipment, vehicles and ensure the normal course of the labor process.

The materials used in industry include plastics (about 500 types of plastics).

All material resources used in the national economic complex as objects of labor are conventionally divided into raw materials and fuel and energy.

raw materials represent a set of objects of labor available in the country that are used directly for the production of various, for example, industrial, products.

Under the raw material (raw material) understand any object of labor, for the extraction and production of which labor is expended and which, in the process of processing, changes its natural form, acquiring ever new qualitative properties.

There are various groupings of raw materials.

1. By the nature of participation in the manufacture of products, that is, depending on the function that it performs in the creation of products, raw materials are divided into main and auxiliary. The main types of raw materials include those that form the basis of manufactured products; auxiliary raw materials are involved in the manufacture of products, not being its material basis, but only gives it certain properties, qualities, for example, improves consumer properties, presentation, etc.

2. According to the nature and size of labor costs, raw materials are divided into primary and secondary. The latter includes production and consumption waste, which can be re-involved in production as a feedstock.

3. According to the criterion of origin, raw materials can be industrial and agricultural. Industrial, in turn, is divided into raw materials obtained in the mining and manufacturing industries. Agricultural raw materials - these are the products of the agricultural sectors and the products of the manufacturing industries obtained as a result of the processing of agricultural raw materials.

4. According to the nature of formation, raw materials are divided into mineral, organic and chemical.

5. According to the degree of reproducibility, raw materials can be non-reproducible and reproducible (this is more true for natural resources).

All raw materials are classified according to the following qualitative characteristics:

Depth of occurrence;

The length and strength of the fibers;

Breed, etc.

Scientific and technological progress places high demands on the quality of material resources, since they represent not only the volume of output, but also the quality of the products.

The most important indicators of the use of material resources are:

material costs;

Specific consumption of material resources per unit of output - consumption rate;

Material consumption of products.

The classification of materials serves as the starting point for rationing the consumption of materials for each item of the nomenclature.

In turn, the material consumption rates lay the foundation for determining the need for materials for the manufacture of a unit of production, followed by drawing up a plan for the purchase of material resources, calculating the cost and developing a strategy for the economical use of material resources.

The consumption rate should be understood as the maximum allowable consumption of the relevant resources per unit of production under the conditions of a given level of applied technology and organization of production When developing material consumption rates, one should take into account not only net weight (useful consumption of materials), but also irrecoverable losses and non-recyclable waste due to imperfect technology, low level of personnel qualification organizational reasons. The quality of the established norms is evaluated by indicators: the coefficient of use of materials, the specific gravity of production waste, the percentage of output of finished products.

Consumption rate (Hp) (gross, rough material consumption) is defined as the ratio of the net weight of the material in the product (Nw) to the material utilization factor (K.m.).

Нр = Chv / K.m. or Hp \u003d Cw + waste or Hp \u003d Mi / q, where

Mi is the total consumption of i-pecypca material in physical units (t, kg, m); q - the number of units of production.

The coefficient of use of materials is determined by the formula: Ki.m. = Chv / No.

It characterizes the proportion of net weight (useful consumption) in the amount of material consumption per unit of product.

Waste is defined as the difference between consumption rate and net weight.

Waste = Hp - Chv.

Waste is divided into used and unused. Used waste is returnable waste (various trimmings, etc.) that can be used later in production.

Unused waste- this is irretrievable waste (dust, sawdust, etc.). When calculating the specific consumption standards, it is necessary to take into account the possibility of the appearance of defects due to the peculiarities of the technologies used.

Knowing the consumption rate and the actual consumption of materials per unit of production, it is possible to determine the savings or overspending of material resources per unit and for the entire output.

E(P)mr = Rmr.pl. - Rmr.f., where

E(P)mr - savings (overspending) on ​​the release program, rmr.pl., Rmr.f. - material consumption for the release program according to the plan and after the fact.

Рмр = Нр x q.

In order to determine the savings or cost overruns, it is necessary to multiply the savings (overruns) in physical terms per output program by the price of this material.

Material consumption (Me) characterizes the ratio of the value of material costs (MZ) to the cost of manufactured products (Utp). The indicator of material consumption characterizes, along with the consumption rate, the efficiency of the application and use of objects of labor.

Me = MZ / Utp

Factors and directions of increasing the efficiency of the use of material resources in the enterprise

In general, the dynamics of the efficiency of the use of material resources is formed under the influence of both external and internal production factors.

External factors:

state regulation and stimulation of resource conservation - development of targeted state ("Resource Saving", "Energy Saving"), sectoral and regional energy saving programs, tax incentives (environmental tax), regulation of fuel prices and energy tariffs, development of a standardization system in the direction of regulating the levels of material consumption of products, specific fuel consumption rates and energy, implementation of energy audit;

general economic factors - market conditions, supply and penalties for material resources, the amount of grapeport and procurement costs, the level of competition, the state of the infrastructure of the economy;

scientific and technological development - the emergence of new materials, techniques, technologies, new sources of energy, new knowledge;

ecological - pollution environment, depletion of natural resources;

- natural and climatic etc. Internal factors:

technical - appear at the product design stage and reflect the perfection of its design in terms of the consumption of certain types of material resources, improving the quality and technical characteristics of the product;

technological- act at the stage of production, and determine the level of waste and loss of materials: the introduction of new equipment, high-tech energy and resource-saving technologies, increasing the level of mechanization and automation;

organizational - aimed at improving the structure and organization of production, the system of rationing and accounting for the consumption of material resources, logistics and logistics;

economic - determine the creation of conditions conducive to the rationalization of the process of using material resources at the enterprise: the introduction of an economic mechanism to stimulate cost reduction and advanced development of production based on new high technologies, the activation of the system of material and moral incentives for workers for ensuring the rational use of material resources.

Material resources of the enterprise

Necessary condition organization of production is to provide it with material resources: raw materials, materials, fuel, energy, semi-finished products, etc.

Material costs make up a significant proportion of all costs for the production of products, works, services. Therefore, the production program of the enterprise can be fulfilled only if it is timely and fully provided with the necessary material and energy resources.

The satisfaction of the enterprise's need for material resources is carried out in two ways: extensive and intensive. The extensive path involves an increase in the extraction and production of material resources and is associated with additional costs. An intensive way to meet the needs of the enterprise in materials, raw materials, fuel, energy and other material resources provides for a more economical use of available stocks in the production process. Saving raw materials and materials in the process of consumption is equivalent to increasing their production.

The most important tool for finding intra-production reserves for saving and rational use of material resources is economic analysis. Its tasks in this area are:

Assessment of the enterprise's need for material resources;

Studying the quality and reality of logistics plans, analysis of their implementation and impact on the volume of production, its cost and other indicators;

Characteristics of the dynamics and implementation of plans in terms of the use of material resources;

Evaluation of the level of efficiency in the use of material resources;

Determination of a system of factors that determine the deviation of the actual indicators of the use of materials from the planned ones or from the corresponding indicators for the previous period;

Quantitative measurement of the influence of factors on the identified deviations of indicators;

Identification and evaluation of intra-production reserves for saving material resources and the development of specific measures for their use.

Sources of information: logistics plan, applications, specifications, stock notices, work orders, contracts for the supply of raw materials and materials; statistical reporting forms No. 1-SN, 3-SN, 4-SN, 11-SN, 12-SN on the availability and use of material resources and No. 5-3 on the costs of production and sale of products, works, services; operational data of the logistics department; information from analytical accounting on the receipt, consumption and balances of raw materials, materials; planned and reporting costing of manufactured products; data of the relevant services on the norms and norms for the consumption of material resources and their changes; other sources of information depending on the goals and objectives of the analysis.

When analyzing the provision of an enterprise with material resources, first of all, the quality of the logistics plan is checked. The reality check of the plan begins with the study of the norms and standards that underlie the calculation of the enterprise's need for material resources. Then, the compliance of the supply plan with the needs of production and the formation of the necessary stocks is checked based on the progressive consumption rates of materials.

An important condition for the uninterrupted normal operation of the enterprise is the complete provision of the need for material resources (MP i) with coverage sources (U i):

MP i = U i . (one)

Coverage sources can be external and internal. External sources include material resources received from suppliers in accordance with concluded contracts. Internal sources are the reduction of waste of raw materials, the use of secondary raw materials, own production of materials and semi-finished products, saving materials as a result of the introduction of scientific and technological progress.

The real need for the import of material resources from outside is the difference between the total need for a certain type of material and the sum of its own internal sources of its coverage.

In the process of analysis, it is also necessary to check the security of the need for the import of material resources by contracts for their supply and their actual implementation.

The quality of materials received from suppliers, their compliance with standards, specifications and terms of the contract are also checked, and in cases of their violation, claims are made to suppliers. Particular attention is paid to verifying the fulfillment of the supply of materials allocated to the enterprise under the state order, and cooperative supplies.

Great importance is attached to the implementation of the plan for the delivery of materials (rhythm). Violation of delivery terms leads to underfulfillment of the plan for production and sales of products. To assess the rhythm of deliveries, the coefficient of rhythm, the coefficient of variation are used.

Particular attention is paid to the state of stocks of raw materials and supplies. Distinguish stocks current, seasonal and insurance. The value of the current stock depends on the delivery interval (in days) and the average daily consumption of the i-th material.

In the process of analysis, the actual stocks of the most important types of raw materials and materials are compared with the normative ones and a deviation is revealed. For this purpose, based on the data on the actual availability of materials in kind and their average daily consumption, the actual supply of materials in days is calculated and compared with the standard.

They also check the condition of stocks of raw materials and materials to identify redundant and unnecessary. They can be established according to warehouse accounting by comparing receipts and expenditures. Slow-moving materials include materials for which there were no expenses for more than one year.

In conclusion, the increase (decrease) in the volume of production for each type is determined due to a change in:

a) the amount of harvested raw materials and materials (Z);

b) carry-over residues of raw materials and materials (Ost);

c) excess waste due to poor quality of raw materials, replacement of materials and other factors (Wt);

d) specific consumption of raw materials per unit of production (UR).

The following production model is used for this:

It is possible to reduce the consumption of raw materials for the production of a unit of output by simplifying the design of products, improving equipment and production technology, harvesting better quality raw materials and reducing their losses during storage and transportation, preventing defects, minimizing waste, improving the skills of workers, etc.

Every possible improvement in the use of material resources is one of the most important tasks of industrial enterprises. The better raw materials, fuel, and auxiliary materials are used, the less they are used to produce a certain quantity of products, thereby creating the possibility of increasing the volume of industrial output.

The consumption of material resources is their production consumption. The cost of production covers the entire amount of material resources expended by the enterprise directly on the implementation of the program for the production of products. The expenditure of material resources is also carried out for repair needs, maintenance of intra-factory transport, provision of subsidiary farming, cultural and community needs. The consumption of material resources is characterized by their total and specific consumption.

In the process of consumption of material resources in production, they are transformed into material costs, so the level of their consumption is determined through indicators calculated based on the amount of material costs.

The need to systematically identify and mobilize reserves to reduce material costs and material consumption of products provides for the use in the analysis of a system of indicators that comprehensively characterizes the efficiency of the use of material resources and allows planning, taking into account and analyzing the results of the work of enterprises, associations and industries in the field of reducing the material consumption of products.

The use of generalizing indicators in the analysis allows you to get a general idea of ​​the level of efficiency in the use of material resources and the reserves for its increase.

Partial indicators are used to characterize the efficiency of consumption of individual elements of material resources (basic, auxiliary materials, fuel, energy, etc.), as well as to establish a decrease in the material consumption of individual products (specific material consumption).

The specific material consumption of individual products can be calculated both in cost and in conditionally natural and physical terms.

The private material consumption of products (NMEi), in turn, depends on the specific material consumption of products (SMEi) (the cost of materials used per unit of production) and the level of selling prices for products (CPi), to calculate the effect of which the method of chain substitutions or the integral method is used:

CHMEi = UMEi / CPUi.

With the help of private indicators of material consumption, the change in the total material consumption is analyzed. marketable products under the influence of a structural shift in the consumption of material resources (raw materials, fuel, etc.).

To calculate the influence of these factors, you can use the method of absolute differences.

The consumption of material resources per unit of output can change due to the quality of materials, the replacement of one type by another, the technique and technology of production, the organization of logistics and production, changes in consumption rates, waste and losses, etc.

The cost of raw materials and materials also depends on their quality, intra-group structure, markets for raw materials, rising prices for them due to inflation, transport and procurement costs, etc.

The main attention is paid to the study of the reasons for the change in the specific consumption of raw materials per unit and the search for reserves to reduce it.

In the process of subsequent analysis, it is necessary to establish how output has changed due to these factors.

The impact of material resources on the volume of production can be determined with varying degrees of detail. The factors of the first level are the change in the amount of material resources used and the efficiency of their use:

VP=MZ*MO (4)

VP=MZ/ME (5)

where MZ - the cost of material resources for the production of products;

MO - material return.

To calculate the influence of factors on the volume of output, according to the first model, one can use the methods of chain substitutions, absolute differences, relative differences, the index method, the integral method, and according to the second model, only the method of chain substitution or the integral method.

If it is known, due to which the material output (material consumption) has changed, then it is not difficult to calculate how output has changed. To do this, it is necessary to multiply the increment of material output due to the i-th factor by the actual amount of material costs. The change in the volume of production due to material consumption is determined using the method of chain substitutions.

A more detailed analysis can be done for each type of material resources.

In the process of analysis, the actual level of indicators of the efficiency of the use of materials is compared with the planned one, their dynamics and the reasons for the change are studied.

The most objective assessment of the use of material resources is given by the indicator of material consumption. Material consumption determines the amount of material costs: an increase in material consumption increases the amount of material costs, a decrease in material consumption decreases it. Material costs when calculating the cost of production are taken into account both in a direct way (in the article “Raw materials and materials”), and in complex cost items (expenses for the maintenance and operation of equipment, workshop and general factory). In this regard, they are called direct and general.

An increase in the efficiency of the use of material resources leads to a reduction in material costs for the production of products, a decrease in its cost and an increase in profits.

The analysis of material consumption is carried out according to an additive, multiple or multiplicative factor system.

Material consumption, as well as material productivity, depends on the volume of marketable (gross) output and the amount of material costs for its production. In turn, the volume of commodity (gross) output in value terms (TP) may change due to the quantity of manufactured products (VVP), its structure (UD) and the level of selling prices (CP). The amount of material costs (MC) also depends on the volume of manufactured products, its structure, material consumption per unit of output (UR) and the cost of materials (CM). As a result, the total material consumption depends on the structure of manufactured products, the rate of consumption of materials per unit of output, prices for material resources and selling prices for products.

The influence of first-order factors on material output or material consumption can be determined by the method of chain substitution.

For the calculation, you need to have the following initial data:

1. the cost of materials for the production of products;

2. the cost of marketable products.

Second-order factors affecting the material consumption of products are:

Product structure (an increase in the share of material-intensive products leads to an increase in the total material consumption);

The level of material costs for individual products, or specific material consumption;

Prices for materials and selling prices for products.

Then they proceed to the study of the material consumption of individual types of products and the reasons for changing its level. It depends on the consumption rates of materials, their cost and selling prices for products.

At the final stage of the analysis of the efficiency of the use of material resources, it is necessary to establish the possibilities for further reducing the consumption rates of materials and material costs that were not used in the reporting year. The study of the specific conditions of production and economic activity of the analyzed enterprise allows us to conclude that there are such opportunities at the enterprise. In particular, there are all conditions for the introduction of a complex of organizational and technical measures and measures for new technology into the production process, which will reduce the consumption of raw materials, materials, fuel, energy and, ultimately, save material resources.

The identified potential opportunities for saving material resources should be taken into account when developing plans for organizational and technical activities and introducing new technology, as well as when planning relevant indicators for the coming year.

At the end of the analysis, it is necessary to generalize all the identified reserves for increasing production for all main factors of production (better use of labor resources, means of labor and objects of labor) and determine its real value, balanced for all resources.

federal education agency

Samara State Economic University

Institute of Commerce Marketing and Service

Course work

on the topic : Usage process

material resources at the enterprise, its stages

Performed :

1st year student

IKMiS LiUTsP

Andreeva Anna

checked :

scientific adviser

Fedorenko R.V.

Samara 2008

Introduction……………………………………………………………………..3

Chapter 1: Material resources in the enterprise……………………………5

1.1. Material resources, the concept and types of their significance for the enterprise……………………………………………………………..5

1.2. Stages of using material resources…………………….8

Chapter 2: Providing production with material resources………..20

2.1. Planning………………………………………………………….20 2.2. Procurement…………………………………………….. ………………….23 2.3. Supplier selection……………………………………………………….28

Chapter 3: Material resources in the production process……………...36

3.1. Use of material resources in the production process…………………………………………………………………..36 3.2. Storage of raw materials and materials, preparing them for movement……………………………………………………………………...41

Conclusion……………………………………………………………………47

References……………………………………………………………48

Introduction

The management of the material resources of the enterprise plays an important role in the management of the enterprise as a whole. A necessary condition for the fulfillment of plans for the production of products, reducing their cost, increasing profits, and profitability is the full and timely provision of the enterprise with raw materials and materials of the required assortment and quality. Material resources are part of the working capital of the enterprise, i.e. those means of production that are completely consumed in each production cycle, wholly transfer their value to the finished product and change or lose their consumer properties in the production process. To organize a profitable operation of an enterprise, it is necessary to create a correct and real structure for the movement of material resources of an enterprise. In my work, I considered the process of using material resources, the stages through which raw materials pass, "turning" into finished products. As you know, the activity of all enterprises is aimed at making a profit. Some prefer to do this at the cost of reducing product quality, others at the cost of reducing costs. Of course, I tend to the second method, as I consider it the most rational. Having traced all the stages of the use of material resources, from the purchase of raw materials to the release of finished products, it is possible to identify the stages at which it would be reasonable to save (for example: the maximum use of the area assigned to a warehouse). At the same time, the quality of products does not suffer, the buyer finds a correspondence between price and quality in the product, the manufacturer recalculates the money. I also consider the rational use of raw materials and materials in production to be a completely constructive approach to the use of material resources, since saving material resources significantly reduces production costs, which means and increases profits from the production and sale of products (works, services). In addition, a decrease in the material intensity of products contributes to an increase in the volume of its output and an increase in national income as a whole. Thus my goal term paper is the consideration of the process of using material resources in the enterprise. To achieve this goal, it is necessary to solve a number of tasks:

1. consider the theoretical aspects of the concept of material resources and its components;

2. reveal the stages of the use of material resources in the enterprise;

3. analyze the provision of production with material resources, identify ways to reduce costs and save material resources;

4. to analyze the effectiveness of the use of material resources using indicators of efficiency of use.

The theoretical basis of my coursework are electronic textbooks, manuals, lectures on logistics, lectures on UMR, current topics discussed in business articles.

Chapter 1

Use of material resources in the enterprise

1.1. Material resources, concept and types, their significance for the enterprise

Material resources- a set of objects of labor intended for use in the production process: raw materials, materials, fuel, energy, semi-finished products, parts, etc. Material resources are part of the current assets of the enterprise, i.e. those means of production that are completely consumed in each production cycle, wholly transfer their value to the finished product and change or lose their consumer properties in the production process.

Material resources in the most general form are classified into three types:

Production stocks (raw materials, materials, purchased semi-finished products and components, parts, fuel, containers, waste, spare parts, etc.);

Unfinished production;

Finished products.

For each production process, the following types of material resources can be distinguished:

1.raw materials- as a result of processing, forms a significant part (in terms of quantity, value) of the final product. Raw materials include primary materials that have not undergone processing or have undergone it to a small extent.

(for example: crop products, animal husbandry, ore mining, etc.)

2. auxiliary materials occupy an insignificant part in terms of quantity and value in the composition of the final product

(for example: sewing threads, mounting bolts, etc.)

3. production materials are not part of the final product, but are necessary for the normal course of the production process

(for example: lubricants, cleaners and detergents, etc.)

4.accessories- products that do not require processing or require it to a small extent. Such operations are carried out with them: re-sorting, resizing, batches, marking, etc.

Raw materials, semi-finished products, auxiliary materials belong to the general category of raw materials and materials, as they are processed in the process of manufacturing the final product.

A necessary condition for the organization of production is the provision of its material resources: raw materials, materials, fuel, energy, semi-finished products, etc. An important condition for the uninterrupted operation of the enterprise is the complete security of the need for material resources with sources of coverage. They can be external and internal. To external sources include material resources received from suppliers in accordance with the concluded contracts. Internal sources - this is the reduction of waste of raw materials, the use of secondary raw materials, own production of materials and semi-finished products, saving materials as a result of the introduction of scientific and technological progress.

Meeting the needs of an enterprise in material resources can be provided in two ways: extensive and intensive. The extensive path involves an increase in the extraction and production of material resources and is associated with additional costs. In addition, the growth in production with existing technological systems has led to the fact that the rate of depletion of natural resources and the level of environmental pollution have gone beyond acceptable limits. Therefore, the growth of the enterprise's need for material resources should be carried out due to their more economical use in the production process in an intensive way.

Fig.1 Ways to improve the availability of material resources

The search for intra-production reserves for saving material resources is the content economic analysis, which assumes the following stages :
1. Evaluation of the quality of logistics plans and analysis of their implementation;
2. Assessment of the enterprise's need for material resources;
3. Evaluation of the efficiency of the use of material resources;
4. Factor analysis of the total material consumption of products;
5. Assessment of the impact of the cost of material resources on the volume of production

1.2.Use of material resources in production

1.2.1 Purchasing

In the process of logistics planning, it is necessary to determine:

What types of material resources are needed to ensure the production activities of the enterprise;

Their number;

Required warehouse space;

Logistics costs.

The organization of the supply of the enterprise provides for the creation of a supply infrastructure and a structure for managing the supply of material resources.

The supply infrastructure includes divisions of the warehouse, transport and procurement facilities. At individual enterprises there may be divisions of the container economy and departments for the processing of waste. Warehousing consists of a network of general factory, workshop and district warehouses.

The procurement economy performs the functions of preliminary processing of materials, procurement and preparation of products for production consumption. The transport economy is engaged in the movement of material resources from the supplier to the enterprise, as well as between individual production sites.

Basic principles of the management structure:

Flexibility;

Effective communication system;

Small link;

The principle of unity of command;

Clear separation of functions.

There are two main forms of supply chain management organization:

a) decentralized;

b) centralized.

The organization of supply depends on the type and size of the organization. In a small enterprise, one employee can be responsible for all purchases, that is, centrally. A medium-sized organization may have a purchasing department. In a large organization, there may be a purchasing department with 100 or more people.

Decentralized management takes place in organizations where each department carries out purchases independently, i.e. no purchasing department.

Advantages

1. an employee of a particular department knows better than anyone else the needs of the department for material resources;

2. the possibility of faster satisfaction of the need for material resources.

Flaws decentralized approach:

1. when solving operational issues, employees of departments may not take into account the changing strategic planning as a whole;

2. insufficient professionalism of employees in matters of supply;

3. no unit can be large enough to carry out functional analysis of procurement, transport services, inventory management, as well as market research and work with customs organizations, etc.

For the implementation of centralized procurement, 1 supply department (service) is usually organized, where all the functions of supplying the organization with material resources are concentrated. This approach allows:

Combine all purchases of similar or similar material resources, which will allow you to get a discount on a large order;

Coordinate related logistics activities to reduce transportation, storage and maintenance costs;

Eliminate duplication of operations;

Establish a single relationship with suppliers, develop partnerships with them;

Improve supply operations, improve the skills of employees;

Focus other employees on their own functions;

Concentrate responsibility for the supply of the enterprise.

The definition of methods and forms of supply of material resources depends on the complexity of the products, the composition of components and materials. Most commonly used:

1. purchase of material resources in one batch. It involves the supply of material resources in a large batch at a time: bulk purchases at commodity exchanges, auctions, from suppliers, etc.

Advantages:

ease of paperwork;

guarantee of delivery of the entire batch;

increased trade discounts.

Flaws:

Great need for storage space, slowing down the turnover of capital.

2. regular purchases in small lots. In this case, the buyer orders required amount material resources, which is supplied to him in batches over a certain period.

Advantages:

saving storage space, reducing the cost of maintaining stocks.

Flaws:

likelihood of overordering

material resources; the need to pay for the entire amount of ordered material resources.

3. monthly purchases according to quotation sheets. Used to purchase fast-used material resources.

Advantages:

lower storage costs;

acceleration of capital turnover;

timeliness of deliveries.

Flaws:

Suitable only for cheap and widespread material resources.

4. Obtaining material resources as needed. Similar to a regular supply, but with the following features:

a) the amount of material resources is not set strictly, but approximately;

b) only the supplied amount of material resources is paid;

c) the customer upon expiration of the contract is not obliged to accept and pay for undelivered material resources.

Advantages:

lack of strict purchasing obligations;

minimal paperwork;

capital turnover accelerates;

saving storage space, reducing the cost of

Flaws:

more expensive than all other methods.

All purchases are divided into traditional and non-traditional.

Traditional:

Raw materials, the largest group;

Special goods and raw materials for a specific production;

Standard goods;

Insignificant items.

Non-traditional:

International purchases;

State procurements.

International procurement has a number of features:

1) the search and evaluation of suppliers is time-consuming and expensive procedures;

2) the delivery cycle is longer due to the passage of customs formalities;

3) the method of payment is different from the method of payment within the country, there is practically no payment on credit;

4) the agreement between the parties on the quality control procedure is difficult, because in different countries there may be different quality standards;

5) high costs for paperwork.

Public procurement, features:

1) procurement in more stringent legislative

2)lobbying, placing orders for the state

3) lack of confidentiality;

4) tender for procurement contracts is carried out on the basis of

open tender;

5) the formal nature of the assessment of the quality of purchased

material resources.

The most common and effective ways procurement organization is:

1. competitive bidding or tenders. They are held if it is supposed to purchase raw materials or materials for a large amount.

2.carrying out written contracts between the supplier and the consumer.

1.3.2 Warehousing The warehousing process consists in the placement and stowage of cargo for storage. The basic principle of rational warehousing is the efficient use of the volume of the storage area. The prerequisite for this is the optimal choice of storage system and, above all, storage equipment. Storage equipment must meet the specific characteristics of the cargo and ensure maximum use of the height and area of ​​the warehouse. At the same time, the space for working aisles should be minimal, but taking into account the normal operating conditions of lifting and transport machines and mechanisms. For the orderly storage of cargo and its economical placement, a system of address storage is used according to the principle of solid (fixed) or free (the cargo is placed in any free space) choice of storage location. The process of warehousing and storage includes: a) bookmarking the cargo for storage,

b) storage of cargo and provision of appropriate conditions for this

Performing various operations in the storage area: Fig.2,

a, b, c - in a mechanized way;

The correct technology for storing goods in a warehouse provides for :

1. their rational placement and styling;

2. creation and maintenance of optimal storage conditions.

For each product name, a specific storage area is established. The goods are moved to the designated area and stacked.

The placement and stacking of goods depends on the method of storage adopted in the warehouse.

For example, potatoes and vegetables are stored in bulk in special bins. In the same way, you can store bulk salt.

Bulk goods (linseed oil, gasoline, vegetable oil etc.) are stored in tanks, barrels, tanks.

Containers are used to store many food and some non-food items. In them, goods can be delivered directly to stores. The use of special containers-hung up allows you to save the presentation of the clothes transported in them.

The rational organization of the storage of goods is achieved not only by the right choice of storage method, but also by the system for placing goods in the warehouse.

Such a system provides for the assignment of permanent storage areas (platforms, racks, sections, cells, etc.) to each product group or individual type of product. At the same time, it is important to take into account the frequency and sequence of receipt and release of goods, the terms and conditions of their storage, the dimensions and weight of containers, and to comply with the rules of the commodity neighborhood.

Goods with a high turnover, as well as large and heavy goods, should be placed closer to the exit and the picking area. And vice versa - goods that rarely enter the warehouse should be stored away from the entrance and exit of the storage area. The same applies to seasonal goods, long time stored in a warehouse.

Flammable and flammable goods are stored in isolation in the warehouse.

As already noted, in addition to the rational placement of goods in the warehouse, it is necessary to create optimal conditions for their storage. To this end, it is necessary to constantly monitor the temperature and humidity of the air inside the warehouse and maintain them at the level established by the standards and sanitary rules for certain groups of goods. Moreover, they should not be allowed to fluctuate. Air temperature control is carried out using thermometers or universal block remote control systems, which are portable devices, with the help of which it is possible to determine the temperature at 12 storage points within 3-4 minutes.

C) control over the availability of stocks in the warehouse Control over the status of stocks can be carried out periodically using one of the following systems: 1. operational management system. After a certain period of time, an operational decision is made to order material resources or not; 2. uniform supply system. At regular intervals, a constant amount of material resources is ordered; 3. replenishment system to the maximum level, i.e. at regular intervals, a batch of material resources is ordered, the volume of which is equal to the difference between the established maximum level of stocks and the actual level of stocks at the time of the check. In practice, different methods of monitoring the state of stocks of material resources are used. A common method is: 4. establishment of a threshold level of reserves, if the value of reserves is below this level, the required amount of material resources is ordered.

This system can be used when it is possible to order lots of material resources of various sizes. In addition, the system will not change if the delivery or ordering of material resources without advance planning is costly.

In practice, according to such a system, you can order:

1. one of many items purchased from the same supplier;

2. material resources, the level of demand for which is relatively constant;

3. low value goods.

5. mixed control system. The number of stocks is constantly checked to ensure that these stocks meet the minimum threshold level. Upon reaching this level, a constant amount of material resources is ordered. This value is calculated taking into account the size of the insurance stock.

With such a system, costs increase by the amount of financial costs for the maintenance of the safety stock. This system is distinguished by a higher level of inventory, the advantage is greater reliability and the ability to carry out inventory checks much less frequently.

1.3.3.Production

The manufacturing process includes many sub-processes aimed at manufacturing the finished product. Classification production processes shown in Figure 3. According to the role in the overall process of manufacturing finished products, production processes are distinguished:

• basic, aimed at changing the main objects of labor and giving them the properties of finished products; in this case, the partial production process is associated either with the implementation of any stage of processing the object of labor, or with the manufacture of a part of the finished product;
• auxiliary, creating conditions for the normal course of the main production process (manufacturing of tools for the needs of their production, repair of technological equipment, etc.);
• serving, intended for movement (transport processes), storage in anticipation of further processing (warehousing), control (control operations), provision of material, technical and energy resources, etc.;
• managerial, in which decisions are developed and made, regulation and coordination of the course of production, control over the accuracy of the implementation of the program, analysis and accounting of the work carried out; these processes are often intertwined with the course of production processes.

The main processes, depending on the stage of manufacturing the finished product, are divided into procurement, processing, assembly and finishing. Procurement processes, as a rule, are very diverse. For example, in a machine-building plant, they include metal cutting, foundry, forging and pressing operations; at a garment factory - decatering and cutting of fabrics; at a chemical plant - cleaning of raw materials, bringing it to the desired concentration, etc. The products of harvesting processes are used in different processing departments. Processing shops are represented in mechanical engineering by metalworking; in the clothing industry - tailoring; in metallurgy - blast furnace, rolling; in chemical production - by the process of cracking, electrolysis, etc. Assembly and finishing processes in mechanical engineering are represented by assembly and painting; in textile industry– painting and finishing processes; in sewing - finishing, etc. The purpose of auxiliary processes is the manufacture of products that are used in the main process, but are not part of the finished product. For example, the manufacture of tools for their own needs, the production of energy, steam, compressed air for their own production; production of spare parts for own equipment and its repair, etc. The composition and complexity of auxiliary processes depend on the characteristics of the main ones and the composition of the material and technical base of the enterprise. An increase in the range, diversity and complexity of the finished product, an increase in the technical equipment of production make it necessary to expand the range of auxiliary processes: the manufacture of models and special devices, the development energy economy, increasing the volume of work of the repair shop.

Fig 3. Classification of production processes

Chapter 2

Providing production with material resources

2.1. Planning

The work of any enterprise depends on the availability of raw materials, materials, goods and services provided by other organizations. Activities to provide the enterprise with material resources are aimed at ensuring that the company receives the necessary quality and quantity of raw materials, materials, goods at the right place in the right place, from a reliable supplier with good service and at a good price. The supply of the enterprise is one of the most important functions in every company.

The main tasks of logistics at the enterprise:

1. uninterrupted supply of workshops, sites, jobs in a timely manner with all the necessary items of labor of the required quality;

2. compliance with the norms of stocks of inventory items;

3. organization of economical use and proper storage of raw materials, materials, semi-finished products, ensuring their safety without compromising quality.

Logistics planning is a large responsible and independent part of planning work. Planning is the process of making decisions based on expectations.

Experts in the field of control automation offer an approach according to the “planning-use-control” scheme. The bottom line is that the system prepares plans, the execution of which is assigned to various services, then the real indicators are compared with the planned ones to identify and eliminate discrepancies.

The initial data for drawing up a plan for providing material resources is:

1. planned production volumes;

2. planned volumes of work on technical and organizational development and capital construction;

3. specification of consumption rates of raw materials, materials, semi-finished products and components;

4. fuel, energy and waste consumption rates, taking into account their reuse;

5. service requests for auxiliary materials, fuel and energy;

6. norms for carry-over stocks at the beginning and end of the planned year;

7. data on the balance of materials in warehouses at the beginning of the planning period;

8. current and expected prices for materials, semi-finished products, components, fuel and energy.

It is necessary to take into account the maximum possible savings in material resources, which is achieved as a result of:

Reducing the weight of manufactured products without compromising their quality characteristics;

Reduction of waste and losses;

Replacement of expensive and scarce materials with cheaper ones;

Reusable containers, oils, rubber, glass.

The planning of the material and technical support of the enterprise is compiled in physical and cost terms for a year and broken down by quarters. At the first stage, in the middle of the year preceding the planned one, the consumer's enterprise informs suppliers in writing about its needs for their products. At the second stage, at the end of the year preceding the planned one, supplier enterprises submit draft contracts to the consumer enterprise, indicating prices and delivery volumes. The logistics plan consists of calculations of the needs for material resources and balances of logistics.

Ī strategic planning based on long-term forecasts of demand, movement of costs, changes in the internal and external environment and limits on capacity utilization.

ĪĪ tactical planning applied within a time period from several months to 1 year, allows you to develop a set of private plans for operational services for the purchase, production, transportation, maintenance of equipment. Easily revised as real demand and price movements are revealed.

ĪĪĪ operational planning makes it possible to distribute received orders between different production departments and services in such a way as to ensure the optimization of material flow management.

The need of the enterprise for raw materials, materials, components and semi-finished products must be justified. Each type of need has the corresponding specifics of calculations. The calculation of the annual need for materials for the production of products is carried out by multiplying the number of products by the rate of material consumption per unit of product.

The second option for calculating the need: planning based on data on the spent material resources for past years (less reliable).

When calculating the need, it may turn out that there are no cost norms for some types of products. In this case, planning is carried out by analogy, taking into account the correction factors. With a variety of manufactured products, the calculation of the need for materials for a typical product or part is carried out, the consumption rate is a weighted average for the planned group of products. The need for auxiliary materials is determined on the basis of the production program and the established consumption rates for the accepted units of measurement.

The need for material resources for the repair and operation of fixed assets is determined based on the expected balance sheet value of fixed assets, material consumption rates per 1 million rubles. the cost of fixed assets and a correction factor. When producing products with a long production cycle, the need for materials is taken into account both to ensure the release plan and to change the volume of work in progress. The total amount of materials that is constantly in production is determined by multiplying the duration of the production cycle by the average daily consumption of this material.

Based on the calculations of the needs for material resources, a logistics plan is drawn up, which has the form of a balance sheet calculation and consists of two parts: the 1st part is the total need for resources for the planned year, the 2nd part is the sources of covering the need. Sources of coverage: expected balances of material resources, supplies from outside, materials of own production (internal resources of the enterprise), reuse of containers, non-ferrous and ferrous scrap.

In the process of work during the year, both additional reserves of material resources and their deficit are revealed. Correction of plans is carried out by drawing up more detailed quarterly plans. The plan should include: the cost of material resources, transportation costs, limits for workshops.

2.2 Purchasing

In any manufacturing firm, there is a typical set of tasks associated with procurement management. The main tasks solved by procurement logistics are the following:

• what to buy;
• from whom to buy;
• how much to buy;
• under what conditions to buy.

The problem of “what to buy” is solved by the supply / purchase department of the company together with the production department and the engineering service. The needs for raw materials, quality and performance characteristics, specification parameters are jointly determined. All this information goes to the supply department. The decision "who to buy from" requires a deep analysis of the market of the products of interest to the company, existing and potential suppliers and the selection of the most promising and effective of them. This issue is entirely within the competence of the staff of the supply department. As experience shows, a successful choice of a supplier provides half of the success of an enterprise (this especially applies to the activities of trade and intermediary structures). The decision "how much to buy" is carried out in coordination with other departments (production, warehouse, financial / accounting). Together with the production department, the required amount of material resources is determined. The presence of this product in the warehouse is checked (if the warehouse is managed by the supply department). If this product is not in stock or it is not enough, then the volume of purchase must be agreed with the financial department / accounting department. The task “under what conditions to purchase” is solved when the suppliers have already offered their conditions. The supply department reviews the proposed options and negotiates with suppliers. Employees of other departments (financial / accounting, logistics, etc.) may also participate in resolving this issue. Solving this problem means clarity on the following parameters: price, payment terms, delivery terms, terms, etc.

The main directions for reducing procurement costs

The firm should pay attention to reducing the overall costs associated with the procurement process, since the cost of managing purchases in various industries is from 40 to 60% in the structure of the cost of production of finished goods in developed countries. The largest share in the costs associated with purchases is occupied by: the actual price of material resources, the costs of transportation and management of stocks of material resources (warehousing, cargo handling, storage, etc.). The gains from rational procurement can be significant. Considering that the costs in this case account for 40-60% of the proceeds from the sale of goods, successful decisions in this area exceed the effect of the profitability of the company through both marketing and production improvements. According to American experts, to increase the company's profit by 100%:

• sales should increase by 100%;
• the price of goods - increase by 15%;
• wages and salaries - to decrease by 25%;
• overhead costs - decrease by 33%;
• purchase costs - to decrease by 8.5%.

Thus, for every percent reduction in purchasing costs, there is a 12% increase in profits - the best result. To reduce the number of components of procurement costs, it is necessary:

• improving the planning of needs and the rationing of the consumption of material resources for the production departments of the company;
• elimination of losses from marriage (policy "zero defects") in production and loss of material resources during delivery from suppliers;
• maximum reduction of production waste and efficient use of secondary material resources;
• exclusion, if possible, of intermediate storage of material resources upon delivery from suppliers;
• delivery of material resources from suppliers in as large shipments as possible with maximum use of cargo capacity Vehicle and minimum rates
• minimizing the levels of stocks of material resources in all parts of the warehouse system, etc.

How to evaluate the effectiveness of procurement operations

When determining the effectiveness of procurement operations, it is necessary to comprehensively evaluate the work of the company's procurement service, taking into account: the implementation of the procurement plan in terms of volume and quality indicators, the implementation of the company's budget and the amount of savings, additional measures to control the quality of incoming products, as well as the volume and cost of lost sales, total volume of transactions, labor productivity, transport costs, etc. Based on these data, it is possible to roughly determine the cost of a particular logistics operation in the process of implementing procurement functions - for example, the average cost of developing and placing an order or the share of the cost of material resources in the sales volume of finished products. It is also possible to estimate the share of administrative costs for procurement for each ruble spent on procurement in general. Having thus traced the activities of the procurement department, one can judge the effectiveness of its functioning, as well as identify the existing problematic points. There are three main indicators by which the activity of the purchasing department is monitored: time, prices and reliability of suppliers. Control of the time factor implies control of delayed deliveries, as well as the consequences of delays. At the same time, such indicators as, for example, should be analyzed:

• share of delayed orders;
• the proportion of cases where delivery delays caused a noticeable lack of material resources / finished products in stock;
• number of production stoppages due to delays, etc.

The "price" factor implies an analysis of the prices paid for the purchase of products, in particular, their comparison with previously planned prices, as well as attempts to avoid such deviations from the procurement budget. Comprehensive analysis should be subject to:

• prices paid to suppliers for material resources / finished products;
• standard or settlement prices for basic material resources;
• index of average prices paid for products by product groups;
• price changes that occurred as a result of negotiations, analysis, as a result of better packaging and rationalization of transportation, etc.;
• forward purchasing activities in comparison with the corresponding forecast to determine its effectiveness, as well as a comparison of the prices paid for such purchases with those that could be paid in the case of purchases not by forward, but by the usual way;
• share of purchase orders issued without fixed price agreement, etc.

Reliability of the supplier implies compliance of the quality and volumes of its deliveries with the conditions fixed in the contracts. The following parameters allow you to make informed decisions when choosing a seller:

• share of overdue deliveries and delivery failures;
• share of deliveries that do not comply with product quality agreements;
• the share of orders delivered contrary to the agreement by not a single batch;
• the quality of services of various carriers, measured by travel time and the number of damaged goods, etc.

The performance of a firm's procurement/purchasing service is often measured by the following indicators:

• reduction of purchase costs in the structure of general logistics costs;
• acceptable levels of defective products purchased;
• share of purchases made on time;
• the number of situations when the necessary material resources / finished products were not in stock, which led to failures in the production schedule or the execution of the customer's order;
• the number of changes made to orders due to the fault of the purchasing service (accounting for each reason for making changes);
• the number of applications received and served;
• the share of transportation costs in the structure of total procurement costs, etc.

2.3 Supplier selection

Previously, the supplier was viewed as a seller providing the necessary material, who was not interested in the problems of efficient production and the quality of products made from his materials. In modern conditions, economic entities are increasingly aware of their interdependence and responsibility to each other. Suppliers and firms-buyers become business partners. By working together, they can reduce costs and improve the quality of goods and services. It is these considerations, and not the struggle for the majority of income, that are now coming to the fore.
Supplier selection is one of the most important tasks in purchasing logistics. Some managers underestimate the importance of choosing the right supplier for the effective functioning of the entire company, and it is ensured, in many respects, by the accurate performance of their functions by suppliers. Some studies show that in many companies around the world, at least 50% of quality problems arise from the goods and services provided by suppliers. In addition, the decision to choose a particular supplier must be justified to the company's management and those responsible for making purchasing decisions cannot act only intuitively. Usually such a decision depends on an assessment of the supplier's ability to meet the criteria of quality, volume, terms of delivery, price and service.
There are two ways to choose a supplier:
1. Selection of a supplier from among companies that have already been (or are) your suppliers and with whom business relations have already been established. This makes the selection easier because the firm's purchasing department has accurate data on the activities of these companies (although this is not always the case).
2. The choice of a new supplier as a result of the search and analysis of the market of interest: the market with which the company is already working, or a completely new market (for example, if a decision has been made to diversify activities). Verification of a potential supplier is often time-consuming and resource-intensive, so it should only be done on a small list of suppliers who have a real chance of getting a big order. Greater efficiency is expected from a potential supplier competing with existing ones.
In accordance with the general supplier selection algorithm, it is initially necessary to analyze possible sources of information about suppliers. The long-term practice of supplier market analysis used by various companies allows us to identify the following main sources of information:
Catalogs and price-lists.
Trade magazines.
Internet sites.
Advertising materials: company catalogues, advertisements in mass media.
Contests.
Banks and financial institutions of the authorities.
Exhibitions and fairs (Expo-center, All-Russian Exhibition Center, industry and company exhibitions, etc.).
Trades and auctions.
Trade directories ("Yellow Pages", "Wholesaler", "Products and Prices", etc.).
Trade representations.
Research property.
Correspondence and personal contacts with possible suppliers.
Competitors of a potential supplier.
Trade associations, for example, the Chamber of Commerce and Industry of the Russian Federation.
Specialized news agencies and research organizations (for example, RIA RosBusinessConsulting).
Most sources do not require additional commentary, but, for example, a source such as "Own Research" is quite capacious and may include:
- informal personal contacts with colleagues, acquaintances, competitors;
- informal personal contacts and correspondence with possible suppliers;
- communication with competitors of a potential supplier, etc.
Own research includes all methods and sources that are not formal and do not require official documentary requests.

Vendor Selection Methods

There are several common vendor selection methods:
Cost-coefficient;
dominant characteristics;
Categories of preference;
Rating assessment of factors, etc.
In any case, the choice of a supplier or a group of suppliers is determined by a system of criteria. For both industrial and commercial firms, the main selection criteria are usually price, product quality and reliability of delivery. The establishment of a system of criteria for the initial selection of suppliers depends on the marketing (production) and logistics strategy of a particular company. In some cases (depending on the corporate strategy), such parameters as, for example, delivery time, reliability of the supplier, provision of credit by the supplier, delivery of goods on the basis of netting, and others may come first. It must also be borne in mind that the system of criteria for selecting suppliers is dynamic (especially in an unstable economic situation).
To select suppliers, in most cases, a rating assessment of their compliance with criteria/factors is used. One possible set of such factors is given below:
1. Reliability of delivery.
2. Quality assurance.
3. Production capacity.
4. Prices.
5. Location.
6. Technical potential.
7. Financial situation.
8. Possibility of compromises.
9. Availability of an information system for communication and processing of orders.
10. After-sales service.
11. Reputation and role in your industry.
12. Business initiative.
13. Management and organization.
14. Process control.
15. Attitude towards the buyer.
16. Image.
17. Registration of goods (packaging).
18. Labor relations.
19. Business experience and relationship history.
20. Supporting literature and instructions.
21. Reciprocity of benefits and interests.
Several suppliers can meet the system of established criteria. In this case, it is necessary to rank them based on the influence of direct contacts with representatives of suppliers. The final selection of a supplier is made by the decision maker in the logistics (purchasing) department and, as a rule, cannot be fully formalized. Noteworthy is the scale of supplier selection criteria proposed by Michael R., Linders and Harold E. Fearon (the criteria are arranged in order of priority):
product quality;
timeliness of delivery (the authors propose to arrange a rating of suppliers based on the factors of compliance or non-compliance with delivery dates);
price (comparison of the actual price with the desired or minimum price from other suppliers);
service (quality of technical assistance, supplier attitude and response time to requests for assistance, qualifications of service personnel, etc.);
repeated proposals for the development of products or services, to reduce prices;
technical engineering and production capacity;
assessment of distribution opportunities (if the supplier performs the function of a distributor);
detailed financial and management assessment.
The specified scale of criteria is used by most foreign firms - manufacturers of products when choosing (or pre-selecting) suppliers of material resources. Some experts put the price of products at the forefront. From the point of view of most foreign specialists in supply and logistics, this is not practical. Price is something that can always be negotiated and should not be the main criterion in selecting suppliers. Although, of course, many are frightened off by the high prices of some suppliers, it is often from them that you can purchase the highest quality products and on favorable terms, including pre- and after-sales service, delivery, guarantees, conditions for further cooperation, etc. If the supplier's price is much lower medium, this can often be a warning not to choose this provider. Unfortunately, as experience shows, this is not always unequivocally true for domestic companies. Due to the lack of working capital, many companies are forced to be guided, first of all, by the price of the supplier's products when choosing a supplier. The price is the main criterion, the rest fade into the background.
When choosing new suppliers, foreign firms focus on assessing their financial position and management organization, as well as on the technical, engineering and production capacity of suppliers. This is all the more important in Russian conditions, where political and economic instability makes it possible to conduct odd business, to exist "one-day firms", etc. Based on the above considerations, we can formulate the following main criteria on which it is recommended to build a supplier selection system:
1. In modern conditions, the main selection criterion should be put forward product quality. Quality refers to the supplier's ability to provide goods and services according to specifications. Quality can also refer to whether a product meets customer requirements, whether or not it meets the specification. If relationships have already been established with these suppliers, then it is desirable to analyze the statistics of the supply of defective materials.
2. Supplier Reliability- a fairly capacious criterion, including the following parameters: honesty, responsiveness, obligation, interest in doing business with your company, financial stability, reputation in your field, compliance with previously established volumes of supply of material resources / finished products. Estimating the timeliness of delivery is simplified if there is a clear record of planned and actually delivered deliveries. When delivering, for example, using JIT technology, failure to meet deadlines is just as unacceptable as unsatisfactory quality.
3. Price. The price should take into account all costs for the purchase of a specific resource or finished product, which include transportation, Administrative expenses, the risk of changes in exchange rates, customs duties, etc. In the analytical field of the logistics manager, there should always be a complex of costs.
4. Quality of service. Evaluation according to this criterion requires the collection of information from a fairly wide range of people from various departments of the company and third-party sources. It is necessary to collect opinions on the quality of technical assistance, on the supplier's attitude to the speed of response to changing requirements and conditions of supply, to requests for technical assistance, on the qualifications of maintenance personnel, etc. It is desirable for the supplier to have an ISO9000 certificate for the quality management system of its products/services.
5. Terms of payment and the possibility of unscheduled deliveries. The lack of working capital significantly limits the choice of suppliers. In business, emergency situations occur that require unscheduled deliveries or deferred payment. These situations are especially characteristic of Russian reality. Therefore, suppliers who offer favorable payment terms (for example, with the possibility of obtaining a deferral, credit) and guaranteeing the possibility of receiving unscheduled deliveries avoid many supply problems.

Chapter 3

Material resources in the production process

3.1. Use of material resources in the production process

In a market economy, due to competition between producers, a certain average amount of material costs is established. Any excess of this level entails negative economic consequences for the enterprise up to bankruptcy.

Each enterprise is forced to work in such a way that the cost of material resources does not exceed the required level. This is economic basis rational use of material resources, i.e. resource saving. The cost of material resources is largely determined by the nature of the process of material consumption. It is influenced by:

1. type of production, namely mass, large-scale, medium-scale, small-scale and single;

2. volume of production;

3. the duration of the production cycle, which determines the amount of work in progress;

4. the degree of regulation of the production process;

5. product range;

6. production flexibility;

7. type of products in terms of their complexity, energy material, science intensity;

8. the level of completion of manufactured products;

9. the level of reliability of products, which determines the material costs during their operation;

10. characteristics of technological processes in terms of their progressiveness, manufacturability and non-waste.

Material consumption has industry-specific features that are most pronounced in construction, the agro-industrial complex, in transport and in the service sector.

The whole variety of material consumption processes can be reduced to paired characteristics, i.e. it can be:

Stable and unstable;

Deterministic and Stokostic;

Uniform and uneven;

Rhythmic and non-rhythmic.

The rational use of material resources is a production task, however, it is greatly influenced by the construction of the correct system of logistics, as well as the regulation of the consumption of raw materials and materials. Continuous efficient use of material resources requires the organization of saving raw materials, materials and energy resources, which should cover all areas of the enterprise. This savings is focused on the technological development of the enterprise and covers 4 complex tasks:

1. savings in raw materials, materials and energy resources, incorporated in the process of product development

Savings in the design of new products and differentiation by assortment;

Savings as a result of optimization of the technological process of production;

Reorientation of manufactured products to economically more profitable raw materials, more economical production processes;

Savings in the process of packaging, transportation, loading, unloading and warehousing;

2. saving raw materials and materials by means of improving the application of the product

Savings on the means of using generally accepted or specially developed for the client prescriptions for the technique of using the product;

Optimization of the assortment with savings in raw materials and materials by means of changing (expanding or narrowing) the areas of application of manufactured products;

Carrying out consultations with customers of products on their application and processing;

Study of failures in the operation of products due to the use of one or another raw material in the production process;

3. saving raw materials and materials by means of improving technological production

Development and use of technological processes that guarantee high and stable quality of products;

Reducing the cost of raw materials and materials, as well as their losses during the implementation of the technological process;

Increasing the adaptability of technological processes to changes in the types of raw materials and materials, as well as to the specific requirements of consumers;

Development of technological solutions for long-term or operational replacement of raw and auxiliary materials;

Reducing the need for raw materials and materials for setting up and implementing technological processes;

4. saving raw materials and materials by means of research and development in the areas of their use

Research and use of constructive and technological properties of raw materials and materials;

Search for new and expansion of the use of well-known design and technological solutions suitable for the use of primary and secondary raw materials and materials;

Research and development of solutions for the interchangeability of material and energy resources;

Development of technological solutions for the recycling of production waste. From an economic point of view, it is necessary that the preparation, processing, storage and return of waste as secondary raw materials should be the same or lower than the costs of acquiring and processing primary raw materials.

The economical use of material resources has a decisive influence on reducing production costs and production costs, as a result, increasing the profitability and profitability of the enterprise.

In the process of consumption of material resources, they are transformed into material costs, so the economical use of material resources reduces the cost. The analysis of material resources and their use is the search for options for saving material resources in the production process.

The main stages of the analysis:

1. analysis of the efficiency of the use of material resources;

2. analysis of the impact of the efficiency of the use of material resources on the amount of material costs;

3.analysis of the provision of the enterprise with material resources;

Sources of information:

Statistical reporting on the availability and use of material resources and production costs;

Operational data of the logistics department;

Accounting data on the receipt, expenditure and balances of material resources;

Logistics plans contracts for the supply of raw materials and supplies;

Analysis of the effectiveness of the use of material resources of implementation with the help of generalizing and particular indicators of the effectiveness of use.

General indicators:

1) material consumption of products (ME)

ME \u003d the amount of material costs / cost of production reflects the amount of material costs per 1 rub. manufactured products

2) material return

MO \u003d cost of production / amount of material costs -

reflects the output of products from each ruble of consumed material resources

3) the share of material costs in the cost of production

Mind = sum mat. costs / total cost of production - reflects the level of resource use and material consumption of products

4)Material utilization rate

Km \u003d actual amount / planned amount - reflects the efficiency of the use of materials and compliance with their consumption rates

If km>1 - reflects the overspending of material, km<1- говорит об экономии

Private indicators:

1) sectoral (by type of resources): raw material consumption of products, metal consumption, fuel intensity, energy intensity

2) specific material consumption of the product

Um \u003d cost of all MP / product price-

Reflects the amount of material costs for the production of one product

The most objective assessment of the efficiency of the use of material resources is given by the ME indicator. Its growth increases the amount of material costs, its decrease reduces it.

The main factors affecting the value of IU:

1. change in the structure of products;

2. change in the level of costs for individual products;

3. change in prices for material resources;

4. change in selling prices for products;

5. innovative activities;

Measures of innovative activity have a great influence on the specific material consumption. The main ones are:

Improvement of design characteristics;

The introduction of new technology, progressive types of raw materials and materials;

Increasing the skill level of employees.

3.2 Storage of raw materials and materials and their preparation for movement

For uninterrupted operation, the enterprise needs stocks of basic raw materials and materials, auxiliary raw materials and materials, as well as wearable production facilities. Such stocks of raw materials and materials are necessary in order to:

To ensure the possibility of producing own products before the next batch arrives, and at the same time,

Ensure the possibility of changing the need for raw materials and materials during delivery.

Thus, the stocks of raw materials and materials at the enterprise fluctuate between their minimum value and the largest value of the required stocks.

The minimum quantity of reserves consists of:

Calendar stock (this stock serves to overcome the length of time from the delivery of raw materials and materials to their storage, i.e., the length of time required for unloading, checking and registering incoming raw materials and materials),

The stock required for storage (the so-called stock of raw materials and materials, which requires the implementation of certain storage rules and only after a certain specified time acquires its production value, for example, wood products or cast iron),

The reserve of raw materials and materials determined by the technological process (the reserve that is provided for maintaining the necessary mode or working condition of the technological process of production),

Emergency stock (a stock that must always be available to equalize unforeseen changes from the supply of raw materials and materials to their consumption, as well as losses of raw materials and materials).

The difference between the prevailing value of the justified minimum reserve and the prevailing value of the economically and organizationally justified largest reserve is current stock of raw materials and materials.

While the minimum stock of raw materials and materials is a stable value, the current stock is subject to constant fluctuations from delivery to delivery (over the time interval between two deliveries).

The total stock of raw materials and materials is determined by calculation as the sum of the minimum stock ( Vm) and the average current stock of raw materials and supplies ( Vl and, accordingly, with the accepted uniform consumption of raw materials and materials, Vl / 2 ):

and correspondingly,

The minimum stock of raw materials and materials ( Vm) must monitor deviations from planned deliveries and from the planned use of raw materials and materials, and must also guarantee at any time a critical amount of raw materials and materials necessary to maintain a given mode of production by the enterprise of its own products. The minimum stock of raw materials and materials is calculated from the expression:

Vs- emergency stock of raw materials and materials (for 1 day),

V d- calendar stock of raw materials and materials,

Vt- technically justified stock of raw materials and materials,

Vp- primary stock of raw materials and materials,

M d- coefficient of daily use of raw materials and materials.

The current stock of raw materials and supplies is defined as:

L z - cyclical supply of raw materials and materials,

L m - the number of deliveries.

From the joint solution of both of the above expressions, the main mathematical dependence can be determined to determine the total stock of raw materials and materials, which has the form:

Since the implementation of stocks of raw materials and materials require additional capital investment, then, based on the economic rationality of production, one should strive to ensure that products are produced that do not have stocks of raw materials and materials, i.e., accordingly, it is necessary to strive for an uninterrupted supply of everything necessary for production of own products, the amount of raw materials and materials for its direct processing in the production process. This provision is already partially implemented in highly developed industrial sectors (for example, in the automotive industry). (9)

For this, enterprises - suppliers of raw materials and materials must be closely connected in a single production rhythm of output. If, in production practice, enterprises supplying raw materials and materials are not involved in a single production rhythm, then, thus, an optimal supply of raw materials and materials should be provided where the risk should be prevented, due to the current supplies of raw materials and materials minimized, by means of increasing the minimum stock of raw materials and materials. In this way

Minimum!

PV - production losses due to non-delivery of raw materials and materials,

Z - interest costs for financing costs for the maintenance of stocks of raw materials and materials.

The planning of inventories at the enterprise should be based on the calculation of the objective need for specific types of material resources with guaranteed support for the process of implementing the production program and other types of economic activities of the enterprise. At the same time, it is necessary to take into account the costs associated with the creation and storage of inventories. The main task of planning stocks at the enterprise in this regard is to determine the optimal ratio between the value of inventories and the costs of their creation and storage.

The production costs associated with inventories are influenced not only by the costs of creating and storing inventories, but also by their absence in certain production and business situations.

Consider the most common types of costs for the creation and storage of inventories.

1. Inventory maintenance costs, that is, associated with the ownership of the stock:

Commercial costs - interest on a loan; insurance; taxes on capital invested in stocks;

Storage costs - maintenance of warehouses (depreciation, heating, lighting, staff salaries, etc.); inventory transfer operations;

Costs associated with the risk of losses due to: obsolescence, damage, sale at reduced prices, slowdown in the consumption of these types of material resources;

Losses associated with lost profits from the use of funds invested in inventories in other alternative directions: increasing production capacity, reducing production costs; investment in other businesses.

2. Inventory management costs:

For the training of managerial and technical personnel;

3. No less diverse species costs, deficiency-related reserves, that is, arising at the enterprise in the absence of the necessary material resources:

Expenses for expediting the delivery of necessary materials: communication and travel expenses; bonuses for fast delivery of materials; rise in price due to the supply of small batches of materials;

Costs associated with adjusting the production program, accelerating the shipment of finished products manufactured in violation of the schedule;

Business losses and expenses; loss of profits and an increase in the share of overhead costs associated with a decrease in sales due to the lack of necessary material resources in stocks;

We can generally note the positive and negative aspects of the presence of significant inventories.

Positive aspect is that a high level of customer service and a guaranteed rhythm of the enterprise are provided.

Negative aspects the presence of a large production stock is manifested in the fact that in certain cases they lead to a decrease in the quality of material resources, they cannot always be fully in demand, increase the cost of their maintenance and reduce the speed of circulation of working capital.

Conclusion

The goal was achieved through a comprehensive analysis of all stages of the process of using material resources, analysis of periodical material, articles and analytical material on this topic. I analyzed the system and the movement of raw materials and materials from the moment of determining the need to provide the production process with material resources to the release of the final product. With the right and logical approach to the process of managing material resources, unnecessary costs can be avoided. Considering the importance of the correct distribution and efficient use of material resources, as well as the need for constant accounting and control of their distribution, it is advisable to recommend that enterprises establish an effective system for daily accounting of inventory and movement of resources, employed in production using modern automation tools. It should be said that the presence in enterprises of a computer system for accounting for material resources will allow managers to get a complete picture of the availability, use and movement of material resources in the production process, which should lead to minimization of production costs and optimization of the use and management of material resources of the enterprise.

Bibliography

1. Gadzhinsky A. M . Logistics: Textbook for higher and secondary specialized educational institutions. - 2nd ed. - M.: Information and implementation center "Marketing", 1999. - 228 p. 2. Lectures on MMR 3. Lectures on logistics 4. http://www./archives/64/bestref-85064.zip 5. http://www.seminar.academline.com/Admin1144942909.php 6.http:/ /www.vipdissertation.com/favicon.ico 7.http://referat.kulichki.net/favicon.ico 8.CRIBS - LOGISTICS - Larisa Mishina - LITERATURE NETWORK RESOURCE LitPORTAL.ru 9.http://www.zachetka. ru/favicon.ico 10.SMALL BUSINESS list of articles, http://www.secreti.info/index-biz-01.html 11.http://revolutioneconomy/00009570_0.html 12.http://geum.ru /favicon.ico 13.http://www.logist-ics.ru/favicon.ico 14.http://www.logistics.ru/6/i8_406.htm 15http://sklada.ru/favicon.ico.

Lectures on WMR

Lectures on WMR

Gadzhinsky A.M. Logistics: A Textbook for Higher and Secondary Specialized Educational Institutions, 2nd edition, 1999

http://www.logist-ics.ru

Lectures on WMR

Small Business Articles List, http://www.sekreti.info/index-biz-01.html

Small Business Articles List, http://www.sekreti.info/index-biz-01.html

Lectures on logistics

http://www.vipdissertation.com/favicon.ico

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Any participant in market relations satisfies his needs with the help of material resources. The concept of "material resources" is identical to the concepts of "inventory", "inventory" and has the same meaning. Material resources - a set of objects and objects of labor (what a person’s labor is directed to, which constitutes the material basis of the future finished product), a complex of things that a person influences in the production process with the help of labor means (what a person affects the object of labor) , in order to adapt them to meet their needs and use in the production process.

Material resources include various types of raw materials, materials, fuel, energy, components and semi-finished products that an economic entity purchases for use in economic activities in order to produce products, provide services and perform work, as well as production costs (work in progress) and objects of circulation (finished products and goods) designed to ensure the functioning of the enterprise.

Material resources are part of the enterprise's property along with fixed assets, intangible assets, investments, receivables, cash and other assets reflected in the balance sheet. They differ from the listed types of values ​​in their material basis, composition and use in the activities of an economic entity. In contrast, inventory items are entirely consumed during one production cycle, during which they modify their original material-natural form, turning into another type of material resource (work in progress or finished products). To carry out subsequent production cycles, new similar material resources are needed in their original form, which leads to the mass nature of operations for their acquisition, stockpiling and release for processing.

Material resources, unlike other types of assets of the enterprise, are normalized, which is a prerequisite for the inventory management system. Rationing of material resources - the process of determining the minimum, but sufficient for the normal course of the production process, the amount of material resources at the enterprise, i.e. this is the establishment of economically justified (planned) resource norms and standards.

The creation of inventories requires large investments, most often borrowed, and therefore they are one of the factors that determine the financial policy of an enterprise and affect the level of production services as a whole.

From all of the above, it follows that the material resources in the enterprise require special attention and management.

The main objectives of material resource management are:

• - establishing the correctness of maintaining, their accounting;
• - obtaining accurate information about the presence and movement of stocks in the places of their storage, ensuring safety;
• - the validity of the calculated standards for their production consumption;
• - identification and sale of material resources that are unnecessary for an economic entity in order to mobilize financial resources.

Analysis and planning, as functions of enterprise management, are able to achieve their goals by solving the problems facing economic services, which are expressed in:

• - control over the safety of material resources in the places of their use and storage;
• - correct and timely documentation of all operations on the movement of material resources;
• - identification and reflection of the costs associated with the procurement of materials;
• - systematic control over the receipt of materials, compliance with established norms of stocks, over the correct release of materials into production and their use;
• - timely identification of unnecessary and redundant materials for their implementation in accordance with the existing procedure.

Achieving the set goals is associated with the implementation of massive homogeneous operations to reflect in various types of accounting and analysis, which makes the process of managing them one of the labor-intensive areas of economic work.

The conditions that ensure effective management of material resources are:

• - storage of materials should be carried out in warehouses that meet certain requirements for specific types of stocks;
• - the receipt and release of material resources must be measured, for which the appropriate units of measurement are used, and storage locations must be provided with measuring instruments;
• - their safety must be guaranteed by employees of warehouses, with whom it is imperative to conclude agreements on liability.

The material resources of an enterprise have always been considered a factor ensuring the security of the logistics system, its flexible functioning, and are a kind of "insurance". In this regard, technological, current and reserve stocks are created at enterprises. Creation of such stocks? there is a factor that ensures the safety of the logistics system, its guarantor and flexible functioning. The incentive for the creation of stocks is the presence of a shortage (insufficiency) of material resources. With a shortage of material resources, there are three types of possible costs, listed in order of increasing negative impact:

• - costs of non-fulfillment of the order;
• - costs due to loss of sales;
• - costs associated with the loss of a customer

There are three types of inventory: materials (including raw materials, components and fuel); goods at the manufacturing stage (work in progress) and finished products. Depending on the intended purpose, they are divided into the following 3 categories:

• a) technological (transitional) stocks moving from one part of the enterprise's logistics system to another;
• b) current (cyclical) - stocks created by the volume of one supply lot;
• c) reserve (safety or “buffer”) created in case of expected changes in demand or supply for a particular type of material resources.

The heterogeneity and diversity of material resources necessitates their classification according to various criteria used in practice.

According to their role and purpose in the production process, are material resources classified in the order of accounts and sub-accounts in accordance with IFRS, according to technical characteristics and properties? for the purposes of developing the nomenclature, and are also divided into accounting groups, subgroups and specific items.

In the theory and practice of management, the classification of material resources can be represented schematically as follows (Figure 1.1).

Let's characterize each group:

Raw materials and basic materials

These are objects that are directly involved in the creation of new products, are materially included in its composition and determine its basis. Raw materials include products of the extractive industry and agriculture that are processed (ore, cotton, milk). Materials are products that have undergone preliminary industrial processing (metal, plastics, fabrics).

Figure 1.1 - The main features of the classification of material resources in the enterprise

Materials are divided into basic, which form the physical basis of manufactured products (metal - for machines; boards - for furniture; leather - for shoes), and auxiliary, which give products special qualities (paints), are consumed by means of labor (lubricating, cooling, cleaning), used to keep the premises clean, for stationery purposes (paper, copying, pencils);

Semi-finished products

These are items that have been processed at some stage or stage and are intended for further processing at this enterprise. From it, in subsequent operations, finished products are produced;

Components

They are also included in the finished product and are separate parts of the future finished product supplied for assembly from different suppliers;

Auxiliary materials

They are not directly included in the finished product, do not form its basis. These items either contribute to the transformation of basic materials - improve their quality, appearance, protect from damage, or the normal course of the production process;

Fuel

These are materials intended for energy production, heating of buildings, operation of vehicles, for the technical needs of the enterprise (coal, firewood, oil products, gas);

Containers and packaging materials

These are products in which raw materials, materials, semi-finished products, waste, spare parts and finished products are placed to ensure safety during transportation. The container, in turn, is classified according to various criteria and can be reusable, metal, rigid, and the like. Containers, as a rule, can be sold with finished commercial products;

Spare parts

These include various parts for the repair of machines, equipment, mechanisms;

Waste of the main production

They are considered during planning and analysis as other materials and are scraps of metal, leather, fabric, wood, shavings, and so on. Recyclable waste refers to the remains of raw materials, materials, semi-finished products, heat carriers and other types of materials formed during the production process, which have completely or partially lost the consumer properties of the feedstock and, therefore, are used at increased costs or not used at all for their intended purpose;

Construction Materials

These are objects of labor used in the construction and installation and repair and construction works of the enterprise. According to their characteristics, this type of materials correspond to those listed in paragraph 1 "Raw materials and basic materials", only used in the construction industry.

By technical features and properties usually separated into special groups: ferrous metals, pipes, non-ferrous metals, chemicals, rubber products, etc. The classification of materials provides for the industry specifics of the enterprise. Each group of materials is divided into subgroups, for example, in the group of ferrous metals, rolled products, beams and channels, large-section, medium-section, small-section steel, wire rod, etc. are distinguished. Then, in each subgroup, a list of names of materials with their technical characteristics is given. The classification of materials according to their technical properties is based on the list of materials established in the report on the balances, receipts and consumption of raw materials and materials, which simplifies the preparation of this report.

Based on the classification, enterprises develop a systematized list of the materials they use, in which the materials are listed by groups, subgroups and names, and each name of the materials is assigned a nomenclature number. The item number usually includes: group number (one character), subgroup number (one character), type of material (two characters), material characteristic (three characters). The nomenclature also indicates the units of measurement, their codes, the discount price of materials, i.e. a nomenclature-price tag is compiled. The nomenclature-price tag is the organizing basis of all material accounting at the enterprise. In accordance with it, the nomenclature number of the corresponding name of the material is indicated on all receipts and expenditure documents related to it. This prevents re-sorting, errors and simplifies the technique of accounting work.

To control the movement of material resources, that is, their receipt, availability and release, as well as to measure and calculate economic assets, natural and cost accounting meters are used. This leads to the maintenance of quantitative-sum accounting.

Natural meters are used to reflect homogeneous objects in accounting and are expressed by count (piece), weight (ton), measure (meter), volume (liter), area (hectare) and so on. The choice of the appropriate unit of measurement depends on the properties of the objects of labor taken into account. The use of natural meters makes it possible to simultaneously obtain quantitative indicators and a qualitative characteristic of these values.

The cost meter is used to calculate economic phenomena in terms of value in the national currency. Upon receipt of materials for import or shipment for export, foreign currency is converted into national currency at the rate established by the Central Bank of the Russian Federation. The cost meter is generalizing and basic.

In addition, in rare cases, conventionally natural meters can be used to characterize the volume of output of products of the same purpose, but having different consumer properties (production of canned food - in conditional cans) and products of different labor intensity (tonne-kilometers are given in transport). From all that has been said, it follows that natural meters are used for quantitative accounting, and cost - for total.