Coursework: Mastering the production of new products. Object, subject and purpose of the course "Enterprise Economics" The process of mastering new products

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

1. Organization of mastering the production of new products

1.1 Characteristics of the process of mastering production

The development of production is the initial period of industrial production of new products, during which the achievement of the planned design technical and economic indicators (primarily the design production of new products per unit of time and the corresponding design labor intensity and unit cost) is ensured. The allocation of this period is advisable only for conditions of mass and serial types of production, which are characterized by the stability of the range of products manufactured by the enterprise over a certain period of time; in single-unit production, there is practically no development period, since the update of the nomenclature is associated with the release of each new single product or a small batch.

During the development period, the design and technical refinement of the new product and the adaptation of the production itself to the release of new products continue. Therefore, one of the characteristic features of this period is the dynamism of the technical and economic indicators of production.

The introduction of changes leads to a stretching of the development period and an increase in costs. During the period of development, many workers, especially those employed in the main shops of enterprises of mass production, have to re-master technological operations, serviced equipment, technological equipment, i.e. to acquire professional skills in the changed production and technical conditions.

It takes a certain amount of time to develop rational work practices.

In addition, the main characteristics of the development process - the duration of this period, the dynamism of costs - largely depend on the readiness of the enterprise to ensure an extensive serial or mass production. With a high degree of readiness of special equipment and tooling for the beginning of the expanded production of products, it is possible to significantly reduce the development period, to ensure a slight excess of the labor intensity of the first industrial products in comparison with the design labor intensity.

With a significant discrepancy between the level of technological equipment at the beginning of development to the level that is provided for ensuring the design release of products - the development period is delayed, there is a significant excess of the labor intensity and cost of products of the first years of production in comparison with the design indicators. A high level of readiness of fixed assets to start production requires significant capital investments, which in some cases may turn out to be excessively large. There is also a risk of abandoning some part of the technological equipment with an intensive flow of design changes during the equipment period. Therefore, for certain types of products, depending on the types of production, the optimal amounts of equipment are usually established by the beginning of the development period.

1.2 Organizational and planned preparation of production

Organization of production of new products requires not only the creation of new technological processes and changes in production techniques, but also changes in the forms and methods of organization of labor and production, changes in the structure of personnel.

Organizational preparation of production is a set of works and processes aimed at developing a project for the organization in time and space of the production process of manufacturing a new product, a system of organization and remuneration of labor, a system of material and technical support, a regulatory framework for intra-plant planning for products that are first put into production.

The development of new products is an integral stage in the preparation of production, during which the adjustment and development of the projected technological processes, forms of organization of production, achievement of the planned volume of production, achievement of the planned technical and economic indicators of products are carried out.

In modern conditions, the preparation of production involves the participation of departments of mechanical engineering enterprises in the introduction of new products in the field of operation. Manufacturing enterprises not only supply products, but also prepare product consumption and post-production services.

The consumer enterprise should be convinced of the effectiveness of the new product, help him organize its correct use and disposal. Best of all, these tasks can be performed by an enterprise that has created a new product, therefore, it is necessary to prepare the sale of products, services and the use of products by the consumer.

The implementation of the preparation of production requires the solution of a number of problems: ensuring the scientific, technical and industrial integration of work on the creation of an organizational structure; development of special planning and management methods.

Production preparation planning.

Correct coordination of design, technological and organizational solutions throughout the entire period of preparation for production.

Planning tasks include the following:

Determination of deadlines for completion of the development, guaranteeing the implementation of the plan within the target time frame;

Determination of the scope of work;

Compliance with costs within the plan.

The implementation of tasks is carried out in plans. The implementation of the outlined plans for the technical preparation of production is ensured by: a rational organizational structure of the bodies engaged in the technical preparation of production; planning system; regulatory framework.

The structure of the bodies for the technical preparation of production depends on the complexity of the tasks to be solved, and therefore can be changed by the corresponding order of the head of the organization.

The planning system consists of three stages:

1) large-scale planning - a thematic plan for the future (work order);

2) clarification of the thematic plan, its detailing (coordination and coordination of works with individual performers);

3) operational planning and management (clarification of work for the calendar year and segments of the year).

The choice and use of standards, consolidated or differentiated, depends on the planning stage. The most precise norms should be at the stage of operational planning.

Normative base for planning works on technical preparation of production:

· Selection of planning and accounting units according to the stages of technical preparation of production (a set of documentation, layouts, detail, technical processes, etc.);

· Standards of quantitative ratios, which make it possible to establish the amount of work for either a stage or a stage of work, or for a specific work;

· Standards of labor intensity for the station, stage or type of work. Such standards have been developed by industry institutes and are recommended as standard;

· Standards for the duration of the cycle for the station, stage or type of work on the technical preparation of production.

On the basis of scientific and technical forecasts and target programs for the development of a certain direction of new technology, taking into account the plans for the development of the industry and the enterprise, calendar plans are being developed for the preparation and development of new types of products.

For these purposes, various forms and methods of scheduling are currently used and matrix, line and network diagrams are being built. Matrix forms of graphs are a table where the rows of the left side of the table provide stages, stages, work performers and planned results, and at the intersection of rows and columns give the timing of the stage of the type of work for a specific object.

The use of line and network diagrams is more widespread.

Linear use is when a small number of executions are involved in the development of a question or problem and not many events are monitored, and network use is used in complex systems with a large number of executors and events.

The linear calendar schedule of technical preparation of production is usually built in such a way that the stages of design preparation for production are carried out sequentially, and technological and planned preparation - in parallel. This is due to the fact that each stage of the design preparation of production must be completed with the agreement and approval of it by the customer, and only after that the next stage can be qualitatively developed.

Linear schedules of technical preparation of production have some disadvantages: difficulties in planning operations; inability to rebuild the schedule; vaguely regulated relationships between the performance of work by individual bodies and performers; the impossibility of a clear analysis and forecasting of the further progress of work. These disadvantages have led to the use of network diagrams, which have the following advantages:

· Clear regulation of the scope of work, their consistent implementation and interrelation of performers;

· Visibility of the relationship of different events and work and the ability to quickly revise the schedule due to deviations from the planned lines;

· The ability to take into account the dynamics of development and the opinions of different specialists;

· The use of probabilistic standards for solving the general problem.

Organization of mastering the production of new products

2.1 Terms of assignment

production of a new product labor intensity

The company plans to organize the production of a new product using its own and borrowed funds. Market research has been carried out, which made it possible to focus on a certain value of the project price of the product C pr. And give a forecast of the expected project sales volume q np. It is assumed to pursue a certain pricing policy in the production and sale of products, thereby affecting the expected sales volume in each year of production (the values of the coefficient of elasticity of demand k 3 are established, while the expected volume of sales reacts to price changes in the interval ± ∆ from the value of C pr. And ).

WHEN PERFORMING THE JOB, IT IS NECESSARY:

1. Duration of the period of mastering the production of a new product - t OCB.

2. For each j-y year of product production:

a) the maximum possible annual production N max year. j;

b) the average labor intensity of a unit of production T cf. j.

II . Using given values of k e, and ∆, justify for each year of production the planned price C pl and the expected planned sales q pl. j. For the planned production development option:

a) the average annual cost per unit of production S cp. j.

b) the cost of the annual production volume S year. j;

c) proceeds from the sale of products W year. j

d) profit from the production and sale of products P year. j;

e) the average annual number of the main workers C cp. j;

f) the wage fund for the main workers of the F OT. j.

2) justify the tactics of returning borrowed funds.

III . Rate economic feasibility of mastering the production of a new product. Suggest possible ways of using the profit received in each year. Execute a summary table of the main indicators reflecting the planned version of mastering the production of a new product.

IV ... Use graphic presentation of the calculated indicators in the form of diagrams, graphs.

Data used to complete the job.

1. The new product is supposed to be produced within 5 years (t n = 5 years);

2. The design labor intensity of manufacturing a mastered product is T ov = 120 n-h;

3. Average monthly output of steady production (project output) N months.osv = 60 editions / month;

4. Capital costs to ensure the design output (design capital costs) K pr = 2 million rubles;

5. The intensity of labor intensity reduction during the development period (exponent b) depends on the availability factor k r and is calculated by the formula b = 0.6 - 0.5 k r;

6. Data used in the aggregated calculation of the cost of manufacturing a product:

- costs for basic materials and components M = 565 rubles / piece;

- the average hourly wage rate for basic workers is 1 hour = 12 rubles / hour;

- additional salary of basic workers α = 15%;

- unified social tax β = 35.6%;

- shop indirect costs k c = 150%;

- general production costs k on = 30%;

- non-production costs k VP = 5%.

Asked by options:

1. Own capital investments of the enterprise by the start of production K c = 1.2 million rubles;

2. Possible bank loan for the development of the production of the product K b = 0.4 million rubles;

3. The loan repayment period is t to p = 4.0 years;

4. Interest rate for a loan RUB. 5% / year;

5. The coefficient of the annual increase in the interest rate when the loan repayment period is exceeded k y = 2.0;

6. Expected projected number of sales by years of product production q np: 1 year - 300 pcs / year, 2 year - 500 pcs / year, 3 year - 950 pcs / year, 4 year - 1200 pcs / year, 5 year - 1000 pcs / year;

7. Labor intensity of manufacturing the first product (initial labor intensity) T n = 400 n-h;

8. Average monthly production of products for the period of development N m ec = 32 pcs / month;

9. Increase in the cost of the product for each percentage of underutilized capacities k p = 0.2,%;

10. The coefficient of elasticity of demand k e = 3.0%;

11. The interval of price change ∆ = 36% .

12. The design price of the product C pr.i = 7.6 thousand rubles.

2.2 Calculated part

1. Determination of initial capital costs:

K n = K s + K b = 1.2 + 0.4 = 1.6 (million rubles)

K c - own capital investments;

K b - a possible bank loan;

2. Determination of the availability factor of fixed assets:

K g = K n / K pr = 1.6 / 2.0 = 0.8

K pr - design capital costs;

The value of the coefficient is quite high; such a position of the enterprise will provide obvious benefits by reducing the development period, i.e. already at the beginning of the development period it will be possible to reach the level of production costs close to the design one.

3. Determination of the exponent b of the development curve:

b = 0.6 - 0.5 * K g = 0.6 - 0.5 * 0.8 = 0.2;

4. Determination of the serial number of the product of mastered production:

T n - the complexity of the manufacture of the first product;

T os - design labor intensity of manufacturing a mastered product;

N ref = = 1372 (ed.)

5. Duration of the development period:

t ref = N ref / N month = 1372/32 = 43 (month) = 3.5 (year)

N m ec - average monthly production of products for the period of development;

6. Determination of the total labor intensity of products manufactured during the period of development:

T sum = (T n / (1-b))

7. Construction of a production development schedule (Fig. 1).

Determination of segment OE:

ОЕ = t ov · (1 - N months / N ov) = 43 · (1 - 32/60) = 20 (months) = 1.7 (years)

According to the schedule, the value of N months is determined, which is required to calculate the average monthly output in each year of the development period. As a result, the serial number of the product is established for each of these years. The data is tabulated:

8. Determination of the labor intensity of the product by years of development:

T sum1 = T n / 1- b

T cf1 = T sum1 / N ref = 22500/120 = 188 (n-h)

T sum2 = T n / 1-b

T cf2 = T sum2 / N ref = 45000/348 = 129 (n-h)

T sum3 = T n / 1-b N ov max 1- b = 400 / 0.8 (1020 0.8 - 469 0.8) = 59000 (n-h)

T cf3 = T sum3 / N ov = 59000/552 = 107 (n-h)

T sum4 = T n / 1-b N sv max 1- b = 400 / 0.8 (1717 0.8 - 1021 0.8) = 65860 (n-h)

T av4 = T sum4 / N ref = 65850/697 = 94 (n-h)

T sum4 = T n / 1-b N ov max 1- b = 400 / 0.8 (2437 0.8 - 1718 0.8) = 62500 (n-h)

T cf4 = T sum4 / N ov = 62500/720 = 87 (n-h)

∑T sum = 254850 (n-h)

9. Determination of the error in calculating the total number of products planned for production during the development period (∂ 1) and the total labor intensity of these products (∂ 2):

∂ 1 = │ ((N ref - ∑N max year) / N ref) │ 100%

∂ 1 = │ ((1372–2437) / 1372) │ · 100% = 77.6%

∂ 2 = │ ((T sum - ∑T sum) / T sum) │ 100%

∂ 2 = │ ((161253 - 254850) / 161253) │ 100% = 58%

10. Comparison of the maximum possible output of products N max year and projected sales volumes (Fig. 2). Formation of a plan for the production and sale of products by years:

Production year	1	2	3	4	5
N max year	120	348	552	697	720
q sales	300	500	950	1200	1000

Rice. 2. Comparison of the maximum possible output of products N max year and project sales volumes by years of production

The demand is favorable, twice the supply. It is possible to envisage a price increase of 36% (the limit value for a variant of the task), while the possible sales volume decreases by 60%

q sales = = 120 ed;

N pl. year1 = 120 ed.;

q ex 1 = 120 ed.;

C area 1 = 7.6 1.36 = 10.34 thousand rubles.

The demand is favorable. You can raise the price by balancing supply and demand. Allowable decrease in sales volume to the level of 350 items, i.e. 100% = 30%.

This will happen when the price rises by = 15%

N pl. year1 = 348 ed.;

q ex 1 = 348 ed.;

C area 1 = 7.6 1.15 = 8.74 thousand rubles.

The demand is favorable. Allowable (equilibrium) decrease in sales to 552 items, i.e. for 398 pcs. (950–552), or 100% = 40%. The price will rise by = 20%.

N pl. year1 = 552 ed.;

q ex 1 = 552 ed.;

C area 1 = 7.6 · 1.2 = 9.12 thousand rubles.

The demand is favorable. Allowable (equilibrium) decrease in sales to 697 items, i.e. for 505 pieces, 100% = 40%,

The price will rise by = 20%.

N pl. year1 = 697 ed.;

q ex 1 = 697 ed.;

C area 1 = 7.6 · 1.2 = 9.12 thousand rubles.

The demand is favorable. Allowable (equilibrium) decrease in sales volume to 720 items, i.e. 280 pcs., 100% = 28%,

The price will rise by = 14%.

N pl. year1 = 720 ed.;

q ex. 1 = 720 ed.;

C area 1 = 7.6 1.14 = 8.66 thousand rubles.

Planned program of production and sales of products by years

11. Unit cost, annual production cost, sales proceeds, profit by years of production.

The cost of a unit of production at any point in the development period:

M- costs for basic materials and components, rubles / ed;

L j- costs for basic wages of basic workers, rubles / ed;

k c, k op, k vn- accordingly shop floor, general production and non-production costs,%;

α –

β - unified social tax, %.

The quantity L j, calculated by the formula:

where 1 hour is the average hourly wage rate for basic workers, rubles / hour.

The costs of the enterprise for the manufacture of products in the j-th year:

S year j = S avg. j * N year j

N year j is the planned annual production volume in the j-th year, units / year;

Revenue from product sales:

W year j = C pl j q pl j

Ts pl j is the selling price of the product, rubles / ed;

q pl j - expected sales volume, items / year;

The profit of the enterprise from the production and sale of products in the j-th year:

P year j = W year j - S year j

Required average annual number of main workers in the j-th year:

F d - the actual annual fund of working time of one worker, h;

k in - the average rate of compliance with the norms;

The general wages fund of the main workers in the j-th year:

L j = 188 12 = 2256

S cf1 = = 8551 rub. = 8.6 thousand rubles.

S year1 = 8.6 * 120 = 1032 thousand rubles.

W year1 = 10.34 * 120 = 1240 thousand rubles.

P year1 = 1240-1032 = 208 thousand rubles.

L 2 = 129 12 = 1548

S av2 = = 6053.6 rubles. = 6.05 thousand rubles.

S year2 = 6.05 * 348 = 2105.4 thousand rubles.

W year2 = 8.74 * 348 = 3041 thousand rubles.

P year2 = 3041 - 2105.4 = 935.6 thousand rubles.

L 3 = 107 * 12 = 1284

S av3 = = 6676.53 rubles. = 6.7 thousand rubles.

S year3 = 6.7 * 552 = 3698.40 thousand rubles.

W year3 = 9.12 * 552 = 5034.24 thousand rubles.

P year3 = 5034.24 - 3698.40 = 1335.84 thousand rubles.

L 4 = 94 12 = 1128

S av4 = = 4572.12 rubles. = 4.5 thousand rubles.

S year4 = 4.5 * 697 = 3136.5 thousand rubles.

W year4 = 9.12 * 697 = 6356.64 thousand rubles.

P year4 = 6356.64 - 3136.5 = 3220.14 thousand rubles.

L 5 = 87 12 = 1044

S cf5 = = 4275.8 rubles. = 4.3 thousand rubles.

S year5 = 4.3 * 720 = 3096 thousand rubles.

W year5 = 8.66 * 720 = 6235.2 thousand rubles.

P year5 = 6235.2 - 3096 = 3139.2 thousand rubles.

12. Tactics of return of borrowed funds.

Bank loan 400 thousand rubles, interest on the loan - 5%, can be paid based on the results of the first two years.

13. Average annual number of main workers by year of production.

14. Fund for wages of basic workers.

α – additional wages of basic workers,%;

= RUB 311 328 = 311 thousand rubles.

conclusions

Indicators	1 year	2 year	3 year	4 year	5 year
N max year j	120	348	552	697	720
T cf j	188	129	107	94	87
S cf j	8,6	6,05	6,7	4,5	4,3
S year j	1032	2105,4	3698,4	3136,5	3096
W year j	1240	3041	5034,24	6356,64	6235,2
P year j	208	935,6	1335,84	3220,14	3139,2
WITH Wed j	12	23	30	38	36
	311	620	815	7979,9	8644,3

The lowest costs of the enterprise for the manufacture of products (prime cost) in the 1st year (1,032 thousand rubles). The highest costs of the enterprise for the manufacture of products (prime cost) in the 4th year (3967 thousand rubles).

The lowest revenue from product sales falls on the 1st year (1240 thousand rubles). The highest proceeds from the sale of products fell on the 4th year (6356.64 thousand rubles), the highest profit of the enterprise from the production and sale of products in the 4th year (3220.14 thousand rubles). The lowest profit of the enterprise from the production and sale of products falls on the 1st year (208 thousand rubles). The smallest required average annual number of main workers in the 1st year (12 hours), the largest required average annual number of main workers falls on the 4th year (38 hours).

The lowest total wage fund for basic workers in the 1st year (311 thousand rubles). The highest total wage fund for basic workers in the 5th year (8644.3 thousand rubles).

A characteristic feature of the period of production development is the dynamics of technical and economic indicators of production, primarily labor, material and cost costs for the manufacture of products.

There is an excess of labor intensity and cost of products of the initial period in comparison with the final one.

Bank loan 400 thousand rubles, interest on the loan -5%, (400x0.5 = 200 thousand rubles) can be paid based on the results of the first two years. (agreement with the bank to repay the loan within 2 years).

This option for mastering the production of a new product should be considered economically feasible.

The profit of the first 2 years will be used to repay the loan and% on it. In the future, the profit can be used to improve the material and technical equipment of the enterprise, develop and introduce innovations.

Literature

1. Fatkhutdinov R.A. Organization of production. Textbook. M .: INFRA-M, 2000.

2. Organization of production at the enterprise. A textbook for technical and economic specialties. Edited by O.G. Turovets and B.Yu. Serbinovsky. Publishing house CENTER-MART, 2002.

3. Organization and planning of engineering production. Textbook. Edited by Yu.V. Skvortsova, L.A. Nekrasov. M .: "High school", 2003.

4. G.A. Kotekin, L.M. Tit. Organization of production. Tutorial. Minsk: I.P. Ecoperspectiva, 1998.

5.L.A. Glagoleva Workshop on the course organization, planning and management of an enterprise in the engineering industry. Tutorial. M .: Higher school, 1981.

The creation of new products in industries is carried out in a certain sequence of phases of a single process of production preparation. This sequence includes:

Theoretical research of a fundamental and exploratory nature;

Applied research, in the process of which the knowledge gained at the first stage finds practical application;

Development work, in the course of which the acquired knowledge and research findings are implemented in the drawings and samples of new products;

Technological design and design and organizational work, in the process of which technological methods of manufacturing and forms of organizing the production of new products are developed;

Technical equipment of the new production, which consists in the acquisition and manufacture of equipment, technological equipment and tools, as well as, if necessary, in the reconstruction of enterprises and their divisions;

Mastering the production of new products, when the designs of products and methods of their manufacture created at the previous stages are checked and introduced into production;

Industrial production, which ensures the release of new products in quality and in quantities that meet the needs of society;

Use of a newly created product in the field of operation; development and development of the release of new types of products, embodying the latest achievements of science and technology, meeting the highest requirements of consumers, competitive in the world market;

Ensuring proper technical and organizational conditions for a significant increase in labor productivity in the national economy;

Creation of new products that would have a high quality level with minimal production costs;

Reducing the duration of design, technological, organizational and other work included in the complex of preparation for production, and mastering the production of new products in a short time;

Saving costs associated with the preparation of production and the development of new products.

Development work (R&D) is a set of actions to create a new product in the form of its prototype and working documentation for subsequent industrial production and use of these products.

Development work is carried out, as a rule, v three stages: preparatory, as well as the development of design and working documentation.

At the preparatory stage, the necessity of creating a new product and its transfer to service production is substantiated, the main technical and economic parameters of the product are coordinated. Variants of design and technological solutions are substantiated, a list of works is drawn up, their volume, costs, performers, and deadlines are specified. The estimated cost of the prototype and serial samples of the product is determined, as well as the term of their provision to the customer. The preparatory stage ends with the approval of the technical specifications containing the most important characteristics of the designed product.

When developing design documentation, the optimal option for manufacturing a product and its parts is selected, taking into account cost, efficiency and production scale. General design and technological solutions are determined, tests are carried out, the most complex and critical parts of the product are mocked up. Applications for the development and development of new materials, new components, etc. are substantiated. At this stage, a technical proposal, a draft design and a technological design are developed by the execution of the corresponding design documentation.

The development of working documentation is the final stage in the design of a new product. A complex of design documentation is being prepared, which is necessary for the material embodiment of the designed product. Drawings of parts, assembly units and assemblies are being prepared, theoretical and experimental verification of circuit, design and technological solutions is carried out; new materials, semi-finished products, components are checked, working documentation is being developed. At this stage, special lists of parts, assemblies or graphics are drawn up, reflecting the hierarchical structure of creating a new product. The listed documentation is submitted to the department of technical documentation for reproduction and transfer to production. Then state tests are carried out, formalized by the relevant act.

A scientific and technical development is considered complete if the product has been tested, accepted by a departmental or interdepartmental commission and recommended for development in production.

In addition to ensuring a high scientific and technical level and competitiveness, the design of a new product should take into account the scale and conditions of its production, focus on the lowest possible production costs. This problem is solved by the design preparation of production.

9.7 Network planning and production preparation control

The use of network planning methods helps to reduce the time for creating new objects by 15-20%, to ensure the rational use of labor resources and equipment, i.e. to improve the organization of production.

Network planning is a management method based on the use of the mathematical apparatus of graph theory and a systematic approach to display and algorithmize complexes of interrelated works, actions or activities to achieve a clearly defined goal.

The main planning document in the network planning system is the network schedule.

Building a network diagram.

In the network model, events are indicated by circles, and jobs by arrows. The plotted graph should contain one start and one end event.

An event is an intermediate or final result of one or several works. It has no duration in time, but indicates the beginning of any work and can be at the same time the completion of others.

Networked work refers to any process that requires labor input; waiting, requiring the expenditure of a certain amount of time; dependency indicating that the beginning of this work depends on the execution of the previous one. Work is graphically indicated by a solid arrow. An arrow expressing only the dependence of one job on another is called fictitious work and is indicated by a dotted line. It has a zero time value.

Rice. 5 Example network graph

In the course of calculating the network schedule, the following parameters are determined: duration of work and critical path; the earliest and latest dates for the occurrence of events and completion of work; all kinds of reserves for work and events that are not on the critical path.

Any sequence of work that connects the initial event with the final one is called a path. The path with the longest duration of work is called critical and is depicted with bold arrows.

Jobs lying out of the critical path have no time reserves. Therefore, failure to comply with the deadlines for the completion of any work on the critical path leads to the failure of the overall deadline for the entire complex. Jobs that are not on the critical path have a reserve of time.

Before determining the critical path, it is necessary to calculate the early and late timing of events, as well as the slack for each event. Events with zero slack will indicate the passage of the critical path. The early date of the occurrence of an event characterizes the earliest possible timing of the occurrence of an event. The timing of its completion is determined by the length of the longest segment of the path from the initial event to the considered one.

The time reserve for events shows for what maximum permissible period of time the fulfillment of one or another event can be delayed, without causing the danger of disrupting the date of the first event. If the reserve is fully used, the event will fall on a critical path.

If the deadlines for the completion of all work do not fit into the directives, it is necessary to optimize the network. For these purposes, it is possible, firstly, to increase the number of performers, and secondly, to redistribute labor resources by switching part of the workers from jobs with large reserves of time to performing jobs lying on the critical path.

The network model allows setting and solving two types of problems: computational ones - determining the network parameters - and optimization ones. When solving optimization problems, a network schedule is found that satisfies a given criterion (for example, the minimum duration of a set of works) with restrictions imposed on some network parameters (the number of performers, the availability of equipment, materials, etc.).

Benefits of network diagrams:

Provide the ability to depict links between jobs

Determine the activities on which the total duration of the work depends

Create conditions for predicting the progress of the project

Improves control by being able to focus on critical area work

When you change the hourly parameters of the chart, you do not need to completely change it

In the process of drawing up the schedule, the performers of the work take part, thanks to which their knowledge and experience is used.

Mathematics and programming create conditions for the successful compilation of network models

Provides the ability to display a large number of interrelated works.

Topic: "Organization of the development of production of new products"

CONTENT

Introduction

Mastering production

1 Characteristics of the assimilation process

2 Organization of the transition to the release of new products

Dynamics of technical and economic indicators and planning of production costs during the period of product development

Calculation of technical and economic indicators for the development of new products on a specific example

Conclusion

Bibliographic list

Introduction

The market economy is characterized by enterprise competition, which determines the renewal of production. Improving the economic activity of industrial enterprises implies the need to develop new methods, forms and mechanisms for organizing the creation and development of new competitive products, designed to ensure the advantageous position of enterprises in the domestic and foreign markets. Modern approaches to the creation and development of new competitive products are quite science-intensive, requiring a huge amount of costs. But on the other hand, it is the development of new products that allows enterprises to survive in the current conditions of tough competition.

The purpose of this course work is a theoretical substantiation of the organization of the creation and development of new competitive products at the enterprise and the development of organizational, technical and economic methods that ensure the effective implementation of the enterprise's readiness to release new products, taking into account adaptation to changes in the external environment.

Achieving this goal involves setting and solving the following tasks:

Analysis of the technical and economic indicators of the development of the production of new products by the enterprise Calculation of the duration of the development period for the production of a new product Calculation of labor intensity Calculation of the quantitative output of products in each year of the development period

Research of the strategy of the enterprise's behavior in the market, taking into account the influence of external factors on the activities of the enterprise. Comparison of the maximum possible annual output of products with the expected volume of sales; Using the coefficient of elasticity, the maximum possible balance of supply and demand for new products; Calculation of the cost of production, proceeds and profits of the enterprise from the production and sale of products, the required number and the wages fund of the main workers; Comparison of the proposed strategy of enterprise behavior with the strategies of "delayed implementation", "accelerated development" and "pessimistic expectations".

Assessment of the economic feasibility of the planned process of mastering the production of new products, including the assessment of the development process as an investment project in terms of profitability and profitability for the enterprise

The object of the research is the organization of the enterprise's activities for the creation and development of new products on the basis of the data provided.

1. Mastering production

1 Characteristics of the assimilation process

Mastering production is the initial period of product manufacturing, starting with the release of the first products and ending with the achievement of design technical and economic indicators (design production of products per unit of time, design labor intensity, design cost). This period is typical for serial and mass production, where the product range is stable for a certain period of time. The duration of this period can vary, from several weeks to several years.

In one-off production, the development period is practically absent, since the update of the nomenclature is associated with the release of each new single product or a small batch.

Features of the development period:

(1) a significant number of design and technological changes, which requires not only making adjustments to the technical documentation, but also changing the already mastered technological operations, technological equipment, and sometimes processes in general;

(2) the need for workers to acquire professional skills, to develop rational labor practices in the changed production and technical conditions;

(3) the achieved level of preparedness of the enterprise for the development of new products.

The above-mentioned features of the development period are ultimately manifested in the technical and economic indicators of the enterprise: the duration of this period and the pronounced dynamism of production costs - labor intensity, material consumption, cost.

1.2 Organization of the transition to the release of new products

There are three main methods of transition to new products:

Consistent;

Parallel;

Parallel-sequential.

Sequential transition method - the production of new products begins after the complete cessation of the release of products discontinued.

There are 2 variants of this method: (a) discontinuous-sequential and (b) continuous-sequential.

(a) Discontinuous-sequential option: after the termination of the production of the old product 1 at the same production facilities, work is performed on redevelopment and installation of technological equipment and vehicles (during AT), and upon their completion, the development of the production of a new product 2 begins (Fig. 1.1.1).

T is the minimum stop in production during which there is no release of both product 1 and product 2.

Rice. 1.2.1

Advantages: the simplest transition option in organizational and technological terms.

Disadvantages: large losses in total output. During ST, although there is no production output, there are costs (specific conditionally fixed costs), which will be charged to the cost of the product being mastered.

(b) Continuous-sequential option - the release of the mastered product begins immediately after the termination of the release of the product being discontinued, i.e. T = 0.

Conditions: (1) a high degree of completeness of work on the TPI of a new product is required by the beginning of its development (80% of technological processes, up to 95% of installed equipment);

(2) - for mass production:

(a) availability of reserve (or additional) production facilities to prepare for the release of new products, or

(b) a high level of unification of new and old products (then it is possible to do without a significant use of reserve (additional) areas);

for serial production:

with a high level of typification of the applied technological processes and technological equipment.

The parallel method of transition is the gradual replacement of products removed from production by newly mastered ones. Simultaneously with the reduction in the production volumes of the old model, there is an increase in the output of new products (T is the value of the time interval for combining).

Advantages: significant reduction (and in some cases - complete elimination) of losses in the total output of a new product (Fig. 1.1.2).

(a) line 3 - the total output of products (discontinued and mastered) remains unchanged, in any case, it does not decrease.

Conditions: (1) additional production workers due to the higher labor intensity of the product being mastered in comparison with the product being removed from production;

(2) an increase in the production capacity of the enterprise;

in the absence of these two conditions - option (b), in which the total output decreases slightly during the development of a new product. But a decrease in the total output can be avoided altogether with a high level of unification of the replaced and mastered products;

(c) a parallel-phased (non-stop) option - the process of updating products is performed in several stages, during which the release of the so-called hybrid or transitional models is mastered. The transitional model differs from the previous model in the design of individual units, assemblies, elements and blocks.

At each stage, only individual constituent elements of the enterprise's products are updated.

Advantages: (1) no need for radical reconstruction of the enterprise;

(2) uniform release of products at each stage;

(3) reducing the cost of production development.

Disadvantages: lengthening the process of updating the manufactured products (hence the premature obsolescence of new products).

The parallel-sequential method is typical for mass production in the development of new products that are significantly different in design from the removed ones (Figure 1.2.3).

Rice. 1.2.3

Conditions: (1) additional capacities are created (sections, workshops), where the development of a new product begins; (2) development of technological processes; (3) qualification training of personnel; (4) organization of the release of the first batches of new products.

During the initial period T in parallel:

(1) the production of products to be replaced continues;

(2) development of production at additional sites.

After the initial period of Тн - a short-term stop both in the main production, and in additional areas for equipment redevelopment: the equipment of additional areas is transferred to the workshops of the main production. Upon completion of these works, the release of new products is organized.

Disadvantages: (1) losses in the total output of products during the stoppage of production and at the beginning of the subsequent period of mastering a new product in the shops; (2) additional (reserve) areas are required to organize temporary sites.

Advantages: Carrying out the initial stages of development in additional (temporary) areas ensures high rates of increase in the release of a new product.

It is always necessary to ensure a minimum of losses for the given conditions. But there is no single recipe: for complex products of mass production, a parallel-sequential transition method may be the best, and for simple ones, with a high degree of unification, even a sequential one.

2. Dynamics of technical and economic indicators and planning of production costs during the period of product development

During the development period, there is a significant decrease in the labor intensity of the product. It was found that the regularity of changes in labor intensity during the development period is described by the equation

As an argument "x" can be used as a time parameter (duration from the beginning of development), and natural (serial number of the product). In the latter case, the equation will be:

where Ti is the labor intensity of manufacturing the i-th product number, n-hour; n is the initial labor intensity of the product, n-hour; is the exponent, reflecting the intensity of the decrease in the labor intensity of the product during the development period (0< b < 1).

The use of equation (2) makes it possible to reasonably plan the technical and economic indicators during the development period: labor intensity and cost of products, prices for products acceptable for the enterprise, expected profits, the required number of workers, the necessary wage funds, etc. If, according to the plan for the development of new products chosen by the enterprise, the design labor intensity of manufacturing the Tosv product, the initial labor intensity Tn, as well as the dynamics of reducing labor intensity (value "b") are justified, the equation / 2 / will take the form:

(3)

which allows you to determine the serial number of the product mastered by the production of Nosv:

(4)

Manufacturing by the enterprise of a product with a serial number Nosv characterizes the end of the development period. However, for planning purposes, it is more convenient to determine the duration of the development period on a time scale (in months, years). It turns out to be possible if the average monthly output of products is planned during the mastering period Nmonth. Then

(months) = (years) (5)

where tosv is the duration of the development period (months, years)

If the period of development tosv turns out to be equal to several years, the use of the value of Nmes turns out to be insufficient in order to reasonably plan the production of products and their labor intensity for individual years of the development period: distortions in the calculation of these values are inevitable. Let us consider typical cases that differ in the ratio of the average monthly output of products during the development period Nmonth and the design average monthly output Nmonth.

Case I.

This ratio corresponds to a uniform one, i.e. proportional to the time of development, an increase in the monthly output of products (Fig. 2.1). Obviously, the total number of products manufactured during the period of development of tosv (i.e. Nosv) is equal to the area of the ODL triangle, as well as the area of the OACL rectangle (since BC is the middle line of the ODL triangle). Since the figure OBCL belongs to both the triangle ODL and the rectangle OACL, then, therefore, the areas of the triangles OAB and BDC are equal to each other. The average monthly output of products for the time = t2 - t1 will be equal to the average value of Nmes1 and Nmes2, i.e.

(6)

Case 2.

This case is shown graphically in Fig. 2.2 It corresponds to an uneven increase in monthly output during the development period - slower at the beginning and accelerated at the end of the development period. The area under the OBD curve (i.e. the OBDL figures), like the area of the OKFL rectangle, is equal to the total number of products Nbc, i.e. SOBDL = SOKFL. And since the OBFL figure is common for each of these figures, then, therefore, the areas of the shaded figures OKB and BDF are also equal to each other. The equation of the OB curve is unknown, so we will use a linear approximation: the segments of the OB and BD curve will be replaced by the corresponding segments. The abscissa of point B (i.e. the value of the segment OE on the t axis) is determined from the equality of the areas of the triangles OKB and BDF:

Where

Eventually:

(7)

Knowing the position of point B (i.e., the value of OE), it is possible to reasonably plan a change in the monthly output of products during the development period, calculate the average monthly output for the time t.

Case 3.

This case is shown graphically in Fig. 2.3. It corresponds to an uneven increase in monthly output - intensive at the beginning of the period, slowed down at its end. The number of products (Nbw) made during the period tbw corresponds to the area under the OBD curve, i.e. the OBDL figure, as well as the area of the OKFL rectangle. Since the OBFL figure is common for them, therefore, the areas of the shaded figures OKV and BDF are equal to each other. Further reasoning is completely analogous to case 2, the position of point E on the t axis is determined by the same formula as for case 2 (see formula 7).

The total labor intensity of Tsum products manufactured during the development period:

[n-hour] (8)

Average labor intensity of the product manufacturing, during the development period:

[n-hour] (9)

Similarly, Ttot j and Tav j are determined (respectively, the total and average labor intensity of products manufactured in any j-th year of the development period):

[n-hour] (10)

where Nn is the serial number of the product manufactured at the beginning of the j-th year; is the serial number of the product manufactured at the end of the j-th year.

[n-hour] (11)

where Ntot j is the total number of products manufactured in the j-th year.

The determining factor influencing the dynamics of reducing the labor intensity of products during the development period (ie by the value "b" in formula 2) is the value of the availability factor kГ, which is calculated as:

(12)

where Kpr is the cost of the active part of fixed assets (technological equipment, tooling, technological transport) necessary to ensure the design output of products;

Kn - the cost of the active part of fixed assets, planned for the beginning of development.

With small values of the availability factor (kГ = 0.2 ... 0.3), the first products have increased labor intensity and cost, the development period stretches over time for many months, or even years. With values of the availability factor close to one, it is possible to minimize the duration of the development period, and quite quickly reach the design technical and economic indicators.

Enterprises that manufacture competitive products and have a high reputation among consumers tend to start production with high values of the availability factor. This strategy provides obvious benefits by shortening the development period, but requires significant investment in the start of production. With such a strategy, the degree of economic risk is high, since the volume of sales may be lower than the potential output of products, and this leads to losses for the enterprise.

With small values of the availability factor, a smaller amount of capital investment is required before the start of production, there is more chances for the adaptation of products in the goods market, but the enterprise may incur losses due to the high level of labor intensity and cost of products; in addition, a period of development that is protracted in time may turn out to be commensurate with the period of obsolescence of the product.

Thus, the availability factor predetermines the value of the possible output of products per unit of time (for a year, for a month, etc.), and, consequently, the ratio of output to the projected sales volume.

Calculated by the formula (11), the value of the average labor intensity of manufacturing Tav allows you to determine the cost of a unit of production in any period of time of the development period, using the method of aggregated calculation:

[rub / ed.] (13)

where M is the cost of basic materials and components, rubles / ed.; is the cost of the basic salary of basic workers, rubles / ed.; c, kop, kvp are, respectively, shop, general production and non-production costs,%;

The Lj value in formula (13) is calculated by the formula:

[rub / ed.] (14)

where lhour is the average hourly wage rate for the main workers, rubles / hour.

The design cost (cost of the mastered product) is calculated using formulas similar to (13) and (14), only instead of the value of Tav j, the value of the design labor intensity Tosv is taken into account.

The costs of the enterprise for the manufacture of products in the j-th year:

[rub / year] (15)

where Nyear j is the planned annual production in the j-th year, pcs / year.

Revenue from sales of products in the j-th year:

[rub / year] (16)

where Tspl j is the selling price of the product, rub / item; pl j is the expected sales volume, item / year.

The profit of the enterprise from the production and sale of products in the j-th year:

[rub / year] (17)

The calculated values of the labor intensity of products allow planning the required number of basic workers and wage funds for: any year of the development period.

Required average annual number of main workers in the j-th year:

[person / year] (18)

where Fd is the actual annual fund of working time of one worker, hour (you can focus on the value of Fd = 1935 hours); c is the average rate of fulfillment of norms.

The general wages fund of the main workers in the j-th year:

[rub / year] (19)

3. Calculation of technical and economic indicators for the development of new products on a specific example

Using the theoretical provisions discussed above, we will conduct a study of the impact of the planned development process on the technical and economic performance of the enterprise. This requires:

Compare the maximum possible annual product output with the expected sales volume;

Using the coefficient of elasticity, provide for the maximum possible balance of supply and demand for new products;

To assess the economic feasibility of the planned process of mastering the production of new products.

Initial data:

The company plans to organize the production of a new product using its own and borrowed funds.

The new product is supposed to be produced within 5 years (tp = 5 years);

Design labor intensity of manufacturing a mastered product Тосв = 120 standard-hours;

Average monthly output of steady production (project output) Nmonth.osv = 60 items / month;

Capital expenditures to ensure project output (project capital expenditures) Кпр = 2 million rubles;

The intensity of labor intensity reduction during the period of development (exponent "b") depends on the readiness factor kГ and is calculated by the formula: b = 0.6-0.5 kg;

Production cost of the product:

costs for basic materials and components M = 565 rubles / piece;

the average hourly wage rate for basic workers is l hour = 12 rubles / hour;

additional wages for basic workers - 15%;

unified social tax - 26%;

workshop indirect costs kts = 150%;

general production costs kon = 30%;

non-production costs kvp = 5%;

Own capital investments of the enterprise by the start of production Кс = 1.60 million rubles;

Possible bank loan for mastering the production of the product KB = 0.10 million rubles;

Loan repayment period tкp = 3 years;

Interest rate for a loan p = 8% / year;

The coefficient of the annual increase in the interest rate when the loan repayment period is exceeded ky = 1.5%

Expected project number of sales by years of production of the qnp product, pcs / year:

The expected demand for products is presented in table. 3.1:

Table 3.1. Supply and demand forecast, units

Labor intensity of manufacturing the first product (initial labor intensity) Тн = 370 standard hours;

Average monthly output of products for the period of development Nmes = 35 pcs / month;

Increase in the cost of the product for each percentage of underutilized capacity kp = 0.3%;

Demand elasticity coefficient ke = 2.0%;

Price change interval - 32%;

The design price of the product Tspr.i = 7.2 thousand rubles.

Let's enter all the initial data in table 3.2:

Table 3.2. Initial data

Option

k R

k NS

Ts pr. And

K c

K b

t To p

k y

q np by year of issue

T n

N m ec

Initial capital costs:

RUB million

Let's find the availability factor:

A value of 0.85 means that the development period is minimized and it will be possible to reach the planned indicators rather quickly, to produce competitive products and thereby make a profit faster and on a large scale.

The exponent "b" of the development curve is found by the formula:

The serial number of the product mastered by production:

ed.

The total labor intensity of products manufactured during the development period

[n-hour]

The maximum possible release of products by years of the development period: Nmax. year

of the year

The maximum possible production of products by years of the development period - N max. year

Let's calculate additional points:

a (1.475; 60) (0.6; 35)

y1 = ax1 + bb = y1-ax1 = ax2 + b y2 = ax2 + b = ax2 + y1-ax1 = a (x2-x1) + y1 = (y2-y1) / (x2-x1) = (60-35 ) / (1.475 - 0.6) = 28.5 = y1-ax1 = 60 - 28.5 ∙ 1.475 = 18 = 28.5 ∙ 1 + 18 = 46.5

Based on the data obtained, we will build a graph of the average monthly production of products during the development period

Figure 3.1 Change in the average monthly output of products during the development period (Nmonth = 35 pcs / month)

From the graph (Figure 3.1), we determine the values of N months required to calculate the average monthly output in each year of the development period. As a result, we establish the serial numbers of products for each of these years.

Year of development	Nmonth, pcs / month	N max.year, pcs / year	Serial number of products
	17.5. 7.2 = 126126 + 194 = 3201¸ 320
	40,5 . 4,8 = 194
	53. 5.7 = 302302 + 378 = 680321 ¸ 1000

Labor intensity of products by years:

For 1 year, 320 products were produced, that is, from 1 to 320 products, then:

[n-hour]

In the 2nd year 6 months, the development continued, and the remaining 6 months, the release of 60 products monthly with a standard labor intensity Tosv = 120 [n-hour]. For the first 6 months, products from 321 to 622 were released, so the labor intensity is:

[n-hour]

At 3, 4 and 5 years Tosv = 120 [n-hour]

An error in calculating the total number of products planned for production during the development period and the total labor intensity of these products:

Comparison of the maximum possible production output N max. year and project sales qpr. Formation of a production and sales plan by years (Table 3.4)

Table 3.4. Production plan and product sales, pcs.

Production year

The planned ratio of supply and demand can be seen on the graph.

Rice. 3.2. Supply and demand ratio

Possible strategies:

Produce as many items as you can sell, i.e. 300 ed. At the same time, the output of products will be less than the maximum possible output by, which will lead to an increase in the cost of.

As a result: pl. year1 = 300 ed. 1 = 300 ed.

Tspl. 1 = 7.2 thousand. rub.

Increase in production costs by 1.875%

Reduce the price to a level that would allow increasing the sales volume up to 320zd. Required sales growth. This can be achieved by reducing the price of .

As a result: pl. year1 = 320pd. 1 = 320pd.

Tspl. 1 = 7.2. 1.0335 = 7.4412 thousand rubles

Possible strategies:

To produce as many items as can be sold, i.e. 450 ed. In this case, the output will be less than the maximum possible output by, which will lead to an increase in the cost by.

As a result: pl. year2 = 450 ed. 2 = 450 ed.

Tspl. 2 = 7.2 thousand. rub.

Increase in production costs by 10%.

Reduce the price to a level that would increase sales to 680 items. Required sales growth. This can be achieved by reducing the price of .

As a result: pl. year2 = 680 ed. 2 = 680 ed.

Tspl. 2 = 7.2. 1.2555 = 9.04 thousand rubles

The demand is favorable, it exceeds the supply by 1.3 times. You can raise the price by balancing supply and demand. The permissible decrease in the volume of sales is up to the level of 720 editions, i.e. on

As a result: pl. year3 = 720 ed. 3 = 720 ed.

Tspl. 3 = 7.2. 1.12105 = 8.07 thousand rubles.

The demand is favorable. Allowable (equilibrium) decrease in sales volume - up to 720 items, i.e. by

This will happen when the price of .

As a result: pl. year4 = 720 ed. 4 = 720 ed.

Tsl. 4 = 7.2. 1.17275 = 8.44 thousand rubles

The demand is favorable. You can raise the price by balancing supply and demand. The permissible decrease in sales volume is up to 720 items, i.e. on

This will happen when the price of.

As a result: pl. year2 = 720 ed. 2 = 720 ed.

Tspl. 2 = 7.2. 1.4 = 10.08 thousand rubles

Planned program of production and sales of products by years:

Production year		Planned production N pl. year, ed. / year	Planned sales volume qNS, ed / year	Target price Ts pl, thousand roubles.	Note
	Strategy 1				Increase in production costs by 1.875%
	Strategy 2
	Strategy 1				Cost growth by 10%
	Strategy 2

We will calculate the unit cost, the annual production cost, sales proceeds, profit by production year and, based on the data obtained, we will justify the choice of a particular strategy.

Let's find the cost of 1 unit of production:

Thousand. rub.

Strategy 1:

Thousand. rub.

Strategy 2:

Thousand. rub.

In this case, strategy 2 is more profitable, since the profit is higher

Strategy 1:

Thousand. rub.

Strategy 2:

Thousand. rub.

In this case, strategy 2 is more profitable, since the profit is higher

5.51 thousand rubles

Thousand. rub.

thousand roubles.

Thousand. rub.

The data obtained are shown in table 3.6:

Table 3.6. Economic indicators of the enterprise

If we talk about borrowed funds, then a bank loan (100 thousand rubles) and interest on it (100 thousand rubles H 0.08 = 8 thousand rubles) can be paid based on the results of the first two years of production, because ... 100 + 8 = 108 thousand rubles. Although the loan amount was taken for 3 years. From this we can conclude that we do not need to make additional payments for delays in the amount of 2% of the loan amount.

The average annual number of main workers by years of production is found by the formula (rounded up) (Table 3.7):

[person / year]

Table 3.7. Labor intensity and average number of workers by years

Production year	Tav, n-hour	Npl. year, pcs / year	M.p. Sum, n-hour / year

The wage fund for basic workers is calculated using the formula:

[rub / year]

The results are shown in table. 3.8:

Table 3.8. Fund for wages of basic workers

Production year	M.p. Sum, N-hour / year	Tariff Fot, thousand rubles / year	General Fot, thousand rubles / year

The dynamics of the increase in the wage bill is shown in Fig. 3.3:

Rice. 3.3. Dynamics of the increase in the wage fund

The data obtained are presented in table. 3.9:

Table 3.9. Summary table of results

N pl. year, Edition / year	Ts pl, T. p.	M.p. Sum, n-h / year	General Phot, tr / y.	Syear, T.r./year	Wyear, tr./year	Pyear, tr./year

Thus, the release of new products is economically feasible and profitable, since the production availability factor is high (), that is, it was possible to reach the planned production volume quite quickly. The development period took 17.7 months, which made it possible to get a significant profit already in the 2nd year, when the production had not yet been mastered. With the borrowed loans in the amount of 100 thousand rubles and interest on them (8 thousand rubles), it will be possible to pay off within the planned time frame - 2 years. In years 1 and 2, there is a slight excess of supply over demand. Reducing the price in 1 year by 3.335%, the company remains at a loss, but avoids large losses. But, having also reduced the price by 22.55% in year 2, the company multiplies its capital several times, leaving the unprofitable zone. Due to the stable trend of growth in demand, the company has a good chance of high profits by raising prices. Although the elasticity is 2.0, the sales volume is stable. This phenomenon may indicate the uniqueness of the products sold or the absence of strong competitors.

In fig. 3.4 shows the trends in cost, revenue and profit over 5 years:

Rice. 3.4. Trends in cost, revenue and profit

In general, there is a tendency towards an increase in revenue and profit due to the development of production and the achievement of standard values. Small fluctuations in profits downward are associated with forecasts of fluctuations in demand. But if you initially calculate the options for behavior in the market, then you can avoid not only losses, but also get more profit. The diagram (Fig. 3.5) clearly shows that in 1 and 2 years, due to the excess of supply over demand, there are 2 options for the company's behavior in the market, significantly different from each other:

Rice. 3.5. Variants of enterprise behavior in the market

Since almost 2 years of production, we have the material and technical capabilities to fully load production capacities and produce 720 products, but since demand is growing at a slower pace, we are forced to restrain the growth of production volumes, thereby losing a certain part of the money for idle equipment, but losses with this is much lower than if we were not able to sell all the manufactured products. In year 2, there is a sharp jump in profit, and in year 3, the profit falls, due to not significant production costs. But further, in subsequent years, an increase and stability of profit growth can be traced.

Investment strategy analysis.

We assume that the investment is Kn = 1.7 million rubles. arrive at the beginning of the first year of production, and the rest (Kpr - Kn) = 0.3 million rubles. in equal shares at the beginning of the 2nd, 3rd, 4th and 5th year of the product's production, that is, 75 thousand rubles each.


Income, thousand rubles
Investments, thousand rubles

PV (1 + r) n, where:

FV / (1 + r) n

The NPV indicator allows to evaluate the efficiency of investments. It shows the investor's net gain or net loss from putting money into a project versus keeping money in a bank. If NPV><0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

where P is the profit for the project at the i-th calculation step, are the outflows for the project at the i-th calculation step.

The figure shows that the payback period of the project is about 1.45 years (Figure 3.7):

, where

Discount rate at which NPV><0

				(1 + r 2) n r2 = 80%

(20% < 75% < 80%)

The internal payback rate is 75% - the discounted payback period is the calculation step from which NPV becomes and remains positive.

Calculation of the discounted payback period of the DPP project:

Table 14

Investments, tr.

Profit tr.

DPP calculation

55,8-1700=-1644,2

1644,2 -52,08+1610,4=-85,88

85,88-43,14+1066,55=937,53

937,53-36,16+1016,87=1918,24

1918,24-30,14+1322,34=3210,44

The discounted payback period of the project will come in the 3rd year. You can also calculate a more accurate discounted payback period of the project based on the data in the table: = 2 + ((2732.75 - 1795.22) / 1066.55) = 2.88 g.

The strategy for increasing the wage bill.

If we talk about the number of personnel and the wages fund, then there is a clear tendency to an increase in the number of personnel, which during the planned period increased from 27 to 45 people, which is explained by an increase in production volumes. Every year, the country experiences inflation in the range of 10%, so wages need to be indexed in order to retain workers. Therefore, measures to increase wages are not only justified, but also economically feasible. Unfortunately, during the first 2 years, the company does not have such an opportunity, because it is necessary to pay off the loan, but already from 3 years the wages can and should be increased. We will provide for an increase in the wages fund by 10%, starting from 2 years of production (Table 3.6):

Production year	M.p. Sum, N-h / g	General Phot, tr / y. - new	Pyear, t.r./y.

Rice. 3.6. Dynamics of the wage fund

Rice. 3.7. Profit dynamics

The graphs (Fig. 3.6 and 3.7) clearly show that with a slight decrease in profits (119.23 thousand rubles in 3, 4 and 5 years) and you can afford to increase the wages fund from 3 years of production, thereby indexing wages pay and create additional incentives for employees. In modern market conditions, complicated by a crisis situation, the loss of skilled workers becomes fatal. Therefore, it is advisable for an enterprise to consider this strategy as one of the alternatives for its functioning in the market.

To determine the value that the investment will have in several years, the following formula is used:

PV (1 + r) n, where:

Future value of investment in n years; - initial investment amount; - discount rate (in this case, r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. For this, the following formula is used:

FV / (1 + r) n

The NPV indicator allows to evaluate the efficiency of investments. It shows the investor's net gain or net loss from putting money into a project versus keeping money in a bank. If NPV> 0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

= ∑ (CFn / (1 + r) n), where:

The number of periods of income; - the number of periods of investment in the project

Thus, the project is attractive to investors as it allows them to generate income. Let's determine the payback period of the project. To do this, let's calculate the NPV value for each year:

Initial data for evaluating an investment project:

	Profit (P) Investment (Z) P - ZNPV


				1723,7-75= =1648,77
				1989,77-75= =1914,77
				3170,77-75= =3095,77

1+ (NPV / (∑ IC /)

1 + (3319,14 / (1700/1,2 + 75/1,44+ 75/ 1,728 + 75/2,074 + 75/2,488)) = 1 + (3319,14 / 1578,38) = 2,1>

The figure shows that the payback period of the project is about 1.3 years (Figure 3.8):

Internal rate of return (profit, internal rate of return - IRR) - the rate of return generated by the investment. This is the rate of return (barrier rate, discount rate) at which the net present value of the investment is zero, or it is the discount rate at which the discounted income from the project is equal to the investment costs. The internal rate of return determines the maximum acceptable discount rate at which funds can be invested without any losses for the owner.

R for which NPV = f (r) = 0

Determine the IRR using the following formula:

, where

Discount rate at which NPV> 0, r2 - discount rate at which NPV<0

				(1 + r 2) n r2 = 80%

(20% < 74% < 80%)

Internal payback rate is 74%

We calculate the discounted payback period of the project (DPP):

Investments, tr.	Profit tr.	DPP calculation
		55,8-1700=-1644,2
		1644,2 -52,08+1610,4=-85,88
		85,88-43,14+997,55=868,53
		868,53-36,16+959,4=1791,77
		1791,77-30,14+1274,4=3036,03

In addition, there are the following strategies for the behavior of the enterprise in the market:

Let's consider these strategies and compare them in terms of profitability with the proposed strategy.

Delayed Implementation Strategy

This strategy assumes that if: max year j> qпр j, and N max year j + 1< qпр j+1, то предприятие планирует производство продукции в j-м году больше, чем ожидаемый объем продаж в j-м году. Продукция, не реализованная в j-м году, реализуется в (j+1) году, но по пониженной цене (на 10-15%).

Consider the predicted market situation (Table 3.11):

Table 3.11. Production plan and product sales, pcs.

Production year

This strategy is applicable as supply exceeds demand in years 1 and 2. Excess products will be stored in the warehouse, which will increase costs, but we can say what will happen in 3, 4 and 5 years. The demand for products will increase and we will be able to sell the stored products in the warehouse and thereby justify the costs with a profit. Let's apply this strategy from the 2nd year of release.

This strategy is applicable for years 3 and 4, as supply exceeds demand. The 230 reserves formed in Year 2 can be successfully sold in Years 3 and 4 with a 10% discount. Stocks for storage are 30% of the price.

PV (1 + r) n, where: - the future value of the investment in n years; - the initial investment amount; - the discount rate (in this case, r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. For this, the following formula is used:

FV / (1 + r) n

The NPV indicator allows to evaluate the efficiency of investments. It shows the investor's net gain or net loss from putting money into a project versus keeping money in a bank. If NPV> 0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

2113,03-75=2038,03

In this case, as can be clearly seen from the table, NPV is positive and equals 3319.14; and the payback period is already reached in 2 years.

Let's calculate the return on investment index.

1+ (NPV / (∑ IC /)

1 + (4060.31 / (1700 / 1.2 + 75 / 1.44 + 75 / 1.728 + 75 / 2.074 + 75 / 2.488)) = 1 + (4060.31 / 1578.38) = 3.57> 1, hence the project is cost-effective.

The figure shows that the payback period of the project is about 1.3 years (Figure 3.9):

Internal rate of return (profit, internal rate of return - IRR) - the rate of return generated by the investment. This is the rate of return (barrier rate, discount rate) at which the net present value of the investment is zero, or it is the discount rate at which the discounted income from the project is equal to the investment cost. The internal rate of return determines the maximum acceptable discount rate at which funds can be invested without any losses for the owner.

R for which NPV = f (r) = 0

Determine the IRR using the following formula:

, where

Discount rate at which NPV> 0, r2 - discount rate at which NPV<0

				(1 + r 2) n r2 = 80%





			1512,18-36,16+1018,8=2494,82
			2494,82-30,14+1322,34=3787

Thus, the project will pay off completely in 2.87 years.

Accelerated uptake strategy

This strategy assumes that 50% of the profits planned for distribution in the j-th year are directed to the development of production in the (j + 1) -th and subsequent years, which leads to a more intensive decrease in labor intensity and a reduction in the development period. In this case, this strategy is ineffective, since the development period is short, there is no change in labor intensity, which does not lead to a reduction in the development period.

The "pessimistic expectations" strategy

With this strategy, an increase in the volume of sales in the j-th year (using the coefficient of elasticity of demand) leads to a decrease in the volume of sales in the (j + 1) -th year.

The coefficient of elasticity shows how much the volume of supply will change if the price changes by 1%. By the value of the elasticity coefficient, one can judge the degree of supply elasticity:

if E> 1, the sentence is elastic;

if e<1, предложение является не эластичным;

if E = 0, the sentence is absolutely elastic;

if E = ∞, the sentence is absolutely elastic;

if E = 1, the sentence is characterized by unit elasticity.

The coefficient of elasticity of demand Ke = 2%, that is, with an increase (decrease) in the price of a product by 1%, the expected sales volume will accordingly decrease (increase) by 2%.

In economic and financial activities, the process of mastering the production of a new product is often considered as an investment project for making management decisions. Thus, this makes it possible to determine how expedient it is to invest in this project, and what are the real benefits from mastering the production of new products. We assume that the investment is Kn = 1.7 million rubles. arrive at the beginning of the first year of production, and the rest (Kpr - Kn) = 0.3 million rubles. in equal shares at the beginning of the 2nd, 3rd, 4th and 5th year of the product's production, that is, 75 thousand rubles each.

Table 3.14. Initial data for evaluating an investment project

Production year
Income, thousand rubles
Investments, thousand rubles

To determine the value that the investment will have in several years, the following formula is used:

PV (1 + r) n, where:

Future value of investment in n years; - initial investment amount; - discount rate (in this case, r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. For this, the following formula is used:

FV / (1 + r) n

The NPV indicator allows to evaluate the efficiency of investments. It shows the investor's net gain or net loss from putting money into a project versus keeping money in a bank. If NPV> 0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

NPV = ∑ (CFn / (1 + r) n) - ∑ (I0), where:

n - the number of periods of income; - the number of periods of investment in the project = 2000 = 3072 thousand. rub.

Thus, the project is attractive to investors as it allows them to generate income. Let's determine the payback period of the project. To do this, let's calculate the NPV value for each year:

Let's summarize all the values in a table:

5072 / (2000 / 1.2) = 3.04> 1 means the project is profitable.

The figure shows that the payback period of the project is about 1.4 years and starting from the 2nd year the profit will fall, but starting from the 4th year the profit increases (Fig. 3.9.):

Rice. 3.9. Dynamics of NPV by years

Conclusion

In this course work, an analysis of the technical and economic indicators of the development of the production of new products by the enterprise is carried out. Including calculated the duration of the period of mastering the production of a new product, labor intensity and volume of production of products in each year of the period of development. All these data were compared with the expected sales volume and, on the basis of this, a strategy for the company's behavior in the market was developed, taking into account the influence of external factors, in order to get the maximum possible profit and pay off the loans taken on time.

Based on the data obtained, the cost of production, the proceeds and profit of the enterprise from the production and sale of products, the required number and the wage fund of the main workers were calculated, and a possible favorable increase in the wage fund of workers was envisaged in order to motivate personnel. The dynamics of these indicators is displayed graphically, which allows you to visually evaluate the results of the enterprise, as well as the dynamics of strategically important performance indicators.

In addition, the proposed strategy was compared with other possible strategies for the enterprise's behavior in the market, including the strategies of "deferred implementation", "accelerated development" and "pessimistic expectations".

Thus, on the basis of the analysis of technical and economic indicators, it was revealed that the process of mastering the production of new products is beneficial for the enterprise, it allows you to make a profit every year and strengthen the competitive position of the enterprise in the market.

Coursework: Mastering the production of new products. Object, subject and purpose of the course "Enterprise Economics" The process of mastering new products

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