Calculation of tep of technical and economic indicators. Calculation of technical and economic indicators of the enterprise. An example of the analysis of technical and economic indicators with negative dynamics at the enterprise

One of the services offered by the Institute of Energy Systems is the calculation of technical and economic indicators (TEP) of power plant equipment.
So what is TEP? TPE are indicators that characterize the efficiency of equipment operation. All indicators can be divided into the following main groups:
Actual - indicators of actual profitability, characterizing the operation of the equipment for a certain period of time (reporting period).
Nominal - indicators reflecting the efficiency of the equipment, which is actually achievable under external conditions, the condition and level of operation of the equipment that meet the requirements of the current rules for the technical operation of power plants.
Normative - indicators of the maximum permissible technically justified efficiency at the actual values ​​of external conditions in the reporting period.
Predicted - indicators of efficiency characterizing the operation of equipment under predicted loads and predicted external conditions.
Thermal efficiency reserve indicators are indicators characterizing the level of fuel consumption reduction, which can be obtained by eliminating deficiencies in the operation, repair and maintenance of equipment.
Why is it necessary to consider TEP? There are many reasons for this, including: ensuring the most economical operation, assessing the quality of work of operating personnel, assessing the condition of equipment and predicting repairs, conducting commissioning and operational tests, drawing up reports and transferring them to stakeholders, predicting equipment operation and calculating the optimal load distribution between various cash-generating units. For the successful solution of all these problems, it is necessary to have certain TECs calculated on the basis of primary information - direct measurements of such physical quantities as temperature, pressure, flow rate, power, etc.
How to calculate TEP? The procedure and algorithm for calculating TEP is regulated in special guidance documents (RD) developed by such organizations as ORGRES, PO Soyuztekhenergo,.
What is the TEP on? The aforementioned guidelines for calculating TEP were developed in the 80-90s in relation to the then existing automatic control systems for technological processes (APCS). Nevertheless, the algorithms outlined in the RD data are successfully used in the implementation of TPE calculations and in modern SCADA systems. Also, these algorithms can be implemented as standalone software.
The Institute of Energy Systems has a successful experience in the implementation of TPE calculation projects within the Ovation software and hardware complex of the Emerson Process Management company. The software package GPA (Global Perfomance Advisor) was used as a means of execution, which allows calculating TEP in real time. This approach was implemented at power units No. 3 and No. 5 of Karmanovskaya GRES (JSC Bashkirenergo), and at Aksu TPP (JSC EEC, Kazakhstan).
For power plants that do not have a sufficient degree of automation for calculating TEP in real time, we can offer a solution using the iSolution software package. This software package (PC) was specially developed for these purposes by the company "iGRES", which united the employees of the Institute of Energy Systems and the company "ORGRES". One of the advantages of the iSolution PC is flexibility in configuration and in the ability to integrate with data collection systems already existing at the power plant.

1.The volume according to the technological map is determined from the volumes of the main construction process according to the technological map

V tk = V gap gr. Of holes + V gap gr. Auto = 949.14m 3

2.Total complexity of the process:

Q pr = the ratio of the sum of columns 6, the work schedule, for 8 hours.

Q pr = 96.64 / 8 = 12.8 person days

Q n = the ratio of the sum of column 6, the calculation of labor costs, for 8 hours.

Q n = 106.3 / 8 = 13.3 person days

3. The accepted duration of the process is established according to the work schedule. The standard duration is determined by multiplying the accepted labor intensity in person days by the coefficient of overfulfillment of the norms;

T n = T pr * K lane

K lane = * 100 = 13.3 / 12.8 = 1.04

T n = 5 * 1.04≈5days

4. Labor intensity per unit volume is determined by dividing the total labor intensity by the entire volume of work (respectively, standard and accepted).

Standard specific labor intensity = 13.3 / 949.14 = 0.014 person days / m 3

Accepted specific labor intensity = 12.8 / 949.14 = 0.013 person days / m 3

5. Production per worker per shift is determined by dividing the volume of work by the total labor intensity (respectively, standard and accepted).

Standard output = 949.14 / 13.3 = 71.4 m 3 / person days

Accepted output = 949.14 / 12.8 = 74.15 m 3 / person days

6. Labor productivity is determined by dividing the total standard labor intensity by the accepted one (in percentage).

0,014*100/0,013≈108%

7. Wages for the entire volume are determined by calculating labor costs, as the sum of column 10, taking into account the growth rate of wages.

76-95 * 50 = 3847 - 5 rubles.

8. Wages per unit of output is determined by dividing the total wages by the amount of work.

3847-5 / 949.14 = 4-05 rubles / m 3

9. Wages per worker is determined by dividing the total wages by the total labor intensity (respectively, standard and accepted).

Standard wages per worker = 3847-5 / 13.3 = 289-3 rubles / person day

Accepted wages per worker = 3847-5 / 12.8 = 300-6 rubles / person day

10. The standard costs of machine shifts are taken from the calculation of labor costs, and the accepted ones are taken from the work schedule.

Standard = 31.43 / 8 = 3.93 machine-see.

Accepted = 28.57 / 8 = 3.57 machine-cm.

Table 12 - TEP of the technological map

№	The name of indicators	Unit.	Indicator value
Regulatory	Accepted
	Scope of work	m 3	949,14	949,14
	Duration of the process	D.
	Total labor intensity	Person days	13,3	12,8
	Specific labor intensity	Person days / m 3	0,014	0,013
	Production for 1 worker per day	m 3 / person days	71,4	74,15
	Labor productivity	%
	Salary for the entire scope of work	Rub.	3847-5	3847-5
	Salary per unit of measurement	RUB / m 3	4-05	4-05
	Salary for 1 worker per day	RUB / person day	289-3	300-6
	Machine-shift costs for the entire volume	machine - see	3,93	3,57

2 Section 2 PP: Work schedule

Construction conditions

The construction of a nursery-kindergarten "Solnyshko" is being carried out on the main territory within the boundaries of the village of Raevsky. The building under construction has dimensions in axes 1-6 - 19.8 m, in axes A-E -21.6 m., With longitudinal and transverse bearing walls made of bricks. Floor height 3m. Tape foundations with intermittent cushion in accordance with GOST 13579-76 and series 1.112-5. Floor slabs are accepted according to series 1.141-1 and Code 0-312.

The terrain is geologically calm. The construction site is an area with a vegetation layer of 0.15 m.

Construction is carried out on a territory free from building. Relocation of utilities outside the construction site is not required. The construction site has one driveway and one driveway.

Asphalt roads have been connected to the construction site, ground roads reinforced with crushed stone are adopted at the site, two-way traffic of vehicles is provided.

On the territory of the construction site there are open, semi-closed and closed warehouses.

Temporary water supply is carried out by means of a water pipeline with a diameter of 100 mm, located on a temporary ring network, taking into account fire extinguishing. There are two fire hydrants located at a distance of 2m from the road.

Temporary power supply is carried out from a transformer substation, with a capacity according to the calculation.

There are DOK and ZZHBI in the construction area. Transportation of materials is carried out by general and special-purpose vehicles at a distance of up to 15 km.

List of items and calculation of the scope of work

Table 13 - List of nomenclature and calculation of the amount of work

P / p No.	Name of works	Volume	Sketch and counting formula
Unit rev.	Qty
	UNDERGROUND CYCLE
	Preparation period	%		Q pp = 10% of Q cmr
	Cutting off the vegetative layer of the soil with a DZ-28 bulldozer with displacement up to Lm. L = B bld / 2 + a = 21.6 / 2 + 20 = 30.8 m	1000m 3	0,55	V av = (L bld + 2a) (V bld + 2a) h av, L bd - the length of the building in the axes = 19.8 m; In bld - the width of the building in the axes = 21.6 m; h cf = 0.15m; a = 20m. V av = (19.8 + 2 * 20) (21.6 + 2 * 20) * 0.15 = = 59.8 * 61.6 * 0.15 = 552.55m 3
	Layout of the site by a bulldozer	1000m 2	3,68	F pl = Fav == (L bld + 2a) (B bld + 2a) = = 59.8 * 61.6 = 3683.68m 3
	Development of soil in a pit with an EO-4121 excavator equipped with a backhoe, V bucket = 0.4 m 3 Soil of the 1st group	1000m 3	0,95	where F 1 is the area of ​​the lower base of the excavation F 2 is the area of ​​the upper foundation H is the depth of the excavation F1 = a b F2 = c d а = L bld + L p 2 + 0.6 2, b = B bd + L p ' 2 + 0.6 2, c = a + 2mH d = b + 2mH where L bd is the width of the building L p - tie to the transverse axes L p '- tie to the longitudinal axes, 0.6 m is the clear distance between the base of the slope and the foundation (SNiP 3.02.01-87 clause 3.26) H = h ph -h pl -h weeks + h pp N - pit depth H = 2.7-1.1-0.1 + 0.1 = 1.6m where m - slope steepness, taken as 0.67 according to SNiP 12.84-2002 (table 1) h weeks = 0.1m, with a bucket capacity = 0.4m 3 a = 19.8 + 2 * 0.7 + 2 * 0.6 = 22.4m b = 21.6 + 0.72 + 0.62 = 24.2m; c = 22.4 + 2 0.67 1.6 = 24.5 m d = 24.2 + 2 0.67 1.6 = 26.3 m F1 = 22.4 * 24.2 = 542.08 m 2 F2 = 24.5 * 26.3 = 644.35m 2 V k = * 1.6 = 949.14m 3
	Development of soil in a pit with an excavator with loading into a vehicle	1000m 3	0,48	V tr = V sub + V f + V sub V sub = F sub * h sub h sub = 2.2-1.1 = 1.1 m V sub 1 = (10.2-0.2-0.1) * (6.6-0.2-0.1) * 1.1 = 9.9 * 6.3 * 1.1 = 68.61m 3 V sub2 = (6.6-0.2) * (6, 6-0.2-0.1) * 1.1 = = 6.4 * 6.3 * 1.1 = 44.35m 3 V sub3 = (3-0.2-0.2) * (16, 6-0.1) * 1.1 = = 2.6 * 16.5 * 1.1 = 47.19m 3 V sub4 = (6.6-0.2-0.1) * (12-0, 2) * 1.1 = = 6.3 * 11.8 * 1.1 = 81.77m 3 V sub5 = (6.6-0.2-0.2) * (9-0.2) * 1 , 1 = = 6.2 * 8.8 * 1.1 = 60.02m 3 V sub6 = (6-0.2) * (6.6-0.1-0.2) * 1.1 = 5 , 8 * 6.3 * 1.1 = 40.19m 3 V sub = ∑V sub n = 68.61 + 44.35 + 47.19 + 81.77 + 60.02 + 40.19 = 342.13m 3 V ph = ∑Vi + ni V ph = 10 * 0.27 + 6 * 0.56 + 18 * 0.3 + 16 * 0.61 + + 6 * 0.35 + 8 * 0.7 = 2 , 7 + 3.36 + 5.4 + 9.76 + 2.1 + + 5.6 = 28.92m 3 V FBS 24.5.6 = (90/3 * 2) * 0.679 = 60 * 0.679 = = 40 , 74m 3 V FBS 24.4.6 = (63/3 * 2) * 0.543 = 42 * 0.543 = = 22.81m 3 V FBS 12.5.6 = (12/3 * 2) * 0.331 = 8 * 0.331 = = 2 , 65m 3 V FBS 12.4.6 = (3/3 * 2) * 0.265 = 2 * 0.265 = = 0.53m 3 V FBS 12.5.3 = 77 * 0.159 = 12.24m 3 V FBS 12.4.3 = 46 * 0.127 = 5.84m 3 V FBS 9.5.6 = (48/3 * 2) * 0.244 = 32 * 0.244 = = 7.81m 3 V FBS 9.4.6 = (12/3 * 2) * 0.195 = 8 * 0.195 = = 1.56m 3 V f = 28.92 + 40.74 + 22.81 + 2.65 + 0.53 + 12.24 + + 5.84 + 7.81 + 1.56 = 123.1m 3 V pp = (a f + 2 * 0.1) * (in f + 2 * 0.1) * n * 0.1 FL 8.12 = (0.8 + 2 * 0.1) (1.2 + 2 * 0.1) * 10 * 0.1 = = 1.4m 3 FL 8.24 = (0.8 + 2 * 0.1) (2.4 + 2 * 0.1) * 6 * 0.1 = = 1.56m 3 FL 10.12 = (1 + 2 * 0.1) (1.2 + 2 * 0 , 1) * 18 * 0.1 = = 3.024m 3 FL 10.24 = (1 + 2 * 0.1) (2.4 + 2 * 0.1) * 16 * 0.1 = = 4.992m 3 FL 12.12 = (1.2 + 2 * 0.1) (1.2 + 2 * 0.1) * 6 * 0.1 = = 1.176m 3 FL 12.24 = (1.2 + 2 * 0.1) (2 , 4 + 2 * 0.1) * 8 * 0.1 = = 2.912m 3 V pp = 1.4 + 1.56 + 3.024 + 4.992 + 1.176 + 2.912 = = 15.06m 3 V tr = 342.13m 3 + 123.1m 3 + 15.06m 3 = 480.29m 3
	Development of soil in a pit with an excavator in a dump	1000m 3	0,47	V hole = V to -V tr V hole = 949.14m 3 -480.29m 3 = 468.85m 3
	Manual clearing of soil underflow	100m 3	0,28	V week = 3% V k = 0.03 * 949.14m 3 = 28.47m 3
	Sand preparation device	1m 3	15,06	V pp = (a f + 2 * 0.1) * (b f + 2 * 0.1) * n * 0.1 FL 8.12 = (0.8 + 2 * 0.1) (1.2 + 2 * 0.1) * 10 * 0.1 = = 1.4m 3 FL 8.24 = (0.8 + 2 * 0.1) (2.4 + 2 * 0.1) * 6 * 0.1 = = 1.56m 3 FL 10.12 = (1 + 2 * 0.1) (1.2 + 2 * 0.1) * 18 * 0.1 = = 3.024m 3 FL 10.24 = (1 + 2 * 0.1) (2.4 + 2 * 0.1) * 16 * 0.1 = = 4.992m 3 FL 12.12 = (1.2 + 2 * 0.1) (1.2 + 2 * 0.1) * 6 * 0.1 = = 1.176m 3 FL 12.24 = (1.2 + 2 * 0.1) (2.4 + 2 * 0.1) * 8 * 0.1 = = 2.912m 3 V pp = 1.4 + 1.56 + 3.024 + 4.992 + 1.176 + 2.912 = = 15.06m 3
	Installation of foundation pads weighing up to 1 ton	100 pieces	0,34	Specification
	The same up to 1.5t	100 pieces	0,06	Specification
	The same more than 1.5t	100 pieces	0,24	Specification
	Installation of foundation blocks weighing up to 1t	100 pieces	1,98	Specification
	The same up to 1.5t	100 pieces	0,63	Specification
	The same more than 1.5t	100 pieces	0,9	Specification
	Installation of vertical waterproofing with TECHNONICOL mastic No. 21	100m²	1,55	G vert = h f P f P f = 16.8 + 0.4 + 0.5 + 18.6 + 0.4 + 0.5 + 13.2 + 0.4- -0.3 + 3 + 6 , 6 + 0.3 + 0.4 + 12 + 0.5 + 0.25 + 3-0.1 + 9.6-0.25 + 0.4 = 86.2m h f = 2.7-1 , 1 + 0.2 = 1.8m G vert = 86.2 * 1.8 = 155.16m²
	Installation of horizontal waterproofing with TECHNONICOL mastic No. 21	100m²	0,7	G horizontal = V f L f L 1 = 86.2 + 6.6 + 3-0.1 + 0.2 = 95.9 m L 2 = (16.8-0.1) * 2 + 6.6- 0.1-0.2 + 6-0.2 + 9-0.2 = 54.3m V f1 = 0.5m; B f2 = 0.4m G horiz = (L 1 * B f1) + (L 2 * B f2) = 95.9 * 0.5 + 54.3 * 0.4 = 47.95 + 21.72 = 69 , 67m 2
	Backfilling of soil with a bulldozer	1000m 3	0,43	V oz = (V to -V tr) / K op K op - coeff. residual loosening 1.02 V oz = (949.14m 3 -480.29m 3) 1.02 = 478.23m 3 V lake bul = 90% V ob.z = 0.9 * 478.23 = 430.4m³
	Backfilling of soil manually	100m 3	0,48	V lake vr = 10% V ob.z = 0.1 * 478.23 = 47.82m 3
	Compaction of soil with pneumatic rammers	100m 3	4,3	V upl = 90% V ob.z = 0.9 * 478.23 = 430.4m³
	Arrangement of basement underlayment δ = 100mm	1m³	31,1	PZ. Explication of floors 311.03 * 0.1 = 31.1m 3
	Basement concrete floor construction δ = 30mm B15	100m²	3,11	PZ. Legend of floors 311.03m 2
	Installation of floor slabs, up to 5m 2, above the basement	100 pieces	0,14	Specification
	Installation of floor slabs, up to 10m 2, above the basement	100 pieces	0,32	Specification
	Above-Ground Cycle
	Brickwork of external walls of medium difficulty up to 4m high	1m³	126,28	V кк = (F st -F pr) δ st F st - area of ​​walls F pr - area of ​​openings δ st - wall thickness F st = L st * H fl F pr - area of ​​windows and doors H fl = 3m δ n = 0 .38m OK1-1.5 * 1.2 = 1.8; OK2-1.5 * 1.5 = 2.25 DG-2.1 * 1.3 = 2.73; DG-2.1 * 0.9 = 1.89; DG2.1 * 0.7 = 1.47; DN-2.1 * 1.5 = 3.15; DN-2.1 * 1.0 = 2.1 V n.st = V n.st1 + V n.st2 + V n.st3 + V n.st4 V n.st1 = V 1-2 + V b- c + V 2-4 + V a-b + V 4-6 + V column V 1-2 = ((6.6 + 0.41 + 0.19) * 3-2.1 * 1.5-1 , 5 * 1.5) * 0.38 = (21.6-3.15-2.25) * 0.38 = = 16.2 * 0.38 = 6.16m 3 V b-c = (3 + 0.51-0.51) * 3 * 0.38 = 9 * 0.38 = 3.42m 3 V 2-4 = ((6.6-0.19 + 0.19) * 3-2 * 1.5 * 1.5) * 0.38 = = (19.8-2 * 2.25) * 0.38 = 15.3 * 0.38 = 5.8m 3 V a-b = (3+ 0.51 + 0.51) * 3 * 0.38 = 9 * 0.38 = 3.42m 3 V 4-6 = ((6.6-0.19 + 0.41) * 3-2 * 1 , 5 * 1.5) * 0.38 = = (20.46-4.5) * 0.38 = 15.96 * 0.38 = 6.1m 3 V column = 0.51 * 0.64 * 3 = 0.98m 3 V n.st1 = 6.16 + 3.42 + 5.8 + 3.42 + 6.1 + 0.98 = = 25.88m 3 V n.st2 = V a-g + V 5-6 + V g-e + V front a-g + V front 5-6 + + V front g-e V a-g = ((12 + 0.32) * 3-2.1 * 1- 1.5 * 1.2) * 0.38 = = (36.96-2.1-1.8) * 0.38 = 33.06 * 0.38 = 12.56m 3 V 5-6 = ( 3-0.1) * 3 * 0.38 = 8.7 * 0.38 = 3.3m 3 V g-e = ((9.6-0.32 + 0.41) * 3-1.5 * 1.5) * 0.38 = = (29.07-2.25) * 0.38 = 26.82 * 0.38 = 10.2m 3 V front a-g = ((12 + 0.51 +0.32) * (7.8-3)) / 2 * 0.38 = = (12.83 * 4.8) / 2 * 0.38 = 30.8 * 0.38 = 11.7m 3 V front 5-6 = (3-0.1) * (7.8-3) * 0.38 = 2.9 * 4.8 * 0.38 = 13.92 * 0.38 = 5.29m 3 V front r-e == ((9, 6-0.32 + 0.41) * (7.8-3)) / 2 * 0.38 = = (9.69 * 4.8) / 2 * 0.38 = 23.3 * 0.38 = 8.84m 3 V n.st2 = 12.56 + 3.3 + 10.2 + 11.7 + 5.29 + 8.84 = = 51.89m 3 V n.st3 = V 1-5 = ( (16.8 + 0.41) * 3- 4 * 1.5 * 1.5-1.5 * 1.2-2.1 * 1) * 0.38 = = (51.63-9-1 , 8-2.1) * 0.38 = = 38,73 * 0.38 = 14.72m 3 V n.st4 = V in-e + V front z-e + V front b-g V in-e = ((15.6-0.1) * 3-2 * 1.5 * 1.5) * 0.38 = = (46.5-4.5) * 0.38 = 42 * 0.38 = 15.96m 3 V front r-e = ((9.6+ 0.41) * (7.8-3)) / 2 * 0.38 = = (10.01 * 4.8) / 2 * 0.38 = 24.02 * 0.38 = 9.13m 3 V front b-d = ((9 + 0.54) * (7.8-3)) / 2 * 0.38 = = (9.54 * 4.8) / 2 * 0.38 = 22.9 * 0.38 = 8.7m 3 V n.st4 = 15.96 + 9.13 + 8.7 = 33.79m 3 V n.st = 25.88m 3 + 51.89m 3 + 14.72m 3 +33 , 79m 3 = = 126.28m 3
	Brickwork of interior walls	1m³	43,41	V vn.st = (F vn.st -F pr) δ st.vn F vn.st = L vn.st * h pom F st - area of ​​walls F pr - area of ​​openings δ st - wall thickness h pom = 2, 7m δ h = 0.38m OK1-1.5 * 1.2 = 1.8; OK2-1.5 * 1.5 = 2.25 DG-2.1 * 1.3 = 2.73; DG-2.1 * 0.9 = 1.89; DG2.1 * 0.7 = 1.47; DN-2.1 * 1.5 = 3.15; DN-2.1 * 1.0 = 2.1 V int.st = V d + V g + V 2 + V 3 + V 4 V d = ((16.8-0.1) * 2.7- 4 * 2.1 * 0.9) * 0.38 = = (45.09-7.56) * 0.38 = 37.53 * 0.38 = 14.26m 3 V g = ((16.8 -0.1) * 2.7-2.1 * 0.9-2.1 * 1.3) * 0.38 = = (36.99-4.62) * 0.38 = 32.37 * 0.38 = 12.3m 3 V 2 = ((6-0.19) * 2.7-2.1 * 0.9) * 0.38 = = (15.69-1.89) * 0, 38 = 13.8 * 0.38 = 5.24m 3 V 3 = ((6.6-0.19-0.1) * 2.7-2.1 * 0.9-2.1 * 1, 3) * 0.38 = (17.04-4.62) * 0.38 = 12.42 * 0.38 = 4.72m 3 V 4 = ((9-0.19) * 2.7-2 * 2.1 * 0.7-2.1 * 1.3) * 0.38 = = (23.79-5.67) * 0.38 = 18.12 * 0.38 = 6.89m 3 V ext.st = 14.26m 3 + 12.3m 3 + 5.24m 3 + 4.72m 3 + 6.89m 3 = 43.41m 3
	Brickwork partitions	100m²	2,2	V lane = F lane -F pr F lane = L lane * N pom N pom = 2.7m L lane = 7 + 2.7 + 1.8 + 2 + 8.2 + 3.4 + 2.4 + 2 , 4 + 3.3 + 6.3 + 5.8 + 1.2 + 4 + 1.2 + 4 + 2 + 4 + 1.2 + 6.3 + 2.5 + 1.2 + 2.5 + 1.2 + 2.5 + 1.2 + 1.2 + 1.8 + 2.5 + 3.8 + 1.2 + 1.2 = = 92m F lane = 92 * 2.7 = 248, 4m 2 F pr = 10 * 2.1 * 0.9 + 3 * 2.1 * 0.7 + 2 * 2.1 * 1.3 = 18.9 + + 4.41 + 5.46 = 28, 77m 2 V lane = 248.4-28.77 = 219.63m 2
	Arrangement of reinforced concrete lintels	100 pieces	0,99	Specification
	Installation of floor slabs up to 5m 2	100 pieces	0,14	Specification
	Installation of floor slabs up to 10m 2	100 pieces	0,32	Specification
	Reinforced concrete run device weighing up to 1t	100 pieces	0,03	Specification
	Reinforced concrete run device weighing more than 1t	100 pieces	0,01	Specification
	Visor device	100 pieces	0,03	Specification
	Priming the base for vapor barrier with TECHNONICOL bitumen primer No. 01	100m²	3,35	S cover = S 1 + S 2 + S 3 + S 4 S 1 = (3 + 6.6-0.1) * (6.6 + 6.6 + 3.6-0.1) = 9.5 * 16.7 = = 158.65m 2 S 2 = (3 + 3 + 6) * (6.6-0.1) = 12 * 6.5 = 78m 2 S 3 = (3 + 6) * 6, 6 = 9 * 6.6 = 59.4m 2 S 4 = 6 * (6.6-0.1) = 6 * 6.5 = 39m 2
	Vapor barrier device made of 1 melted layer of EPP technoelast	100m²	3,35	S coverage = 158.65 + 78 + 59.4 + 39 = 335.05m 2
	Thermal insulation device with TECHNOROOF N30 mineral wool plates δ = 200mm	100m²	3,35	S coverage = 158.65 + 78 + 59.4 + 39 = 335.05m 2
	Cement-sand screed device δ = 20mm	100m²	3,35	S coverage = 158.65 + 78 + 59.4 + 39 = 335.05m 2
	Rafter roof device	1m³	14,83	According to the specification of the rafter elements
	Dormer window device	1 PC		According to design drawings
	SHINGLAS flexible shingle roofing device	100m²		S roof = S 1 + S 2 + S 3 S 1 = (6.35 * 2 + 0.6) * S 2 = (5.2 * 2 + 0.6) * S 3 = (4.95 * 2 +0.6) *
	Installation of window blocks up to 2m²	100m²	0,04	S ok1 = 1.5 * 1.2 * 2 = 3.6
	Installation of window blocks over 2m²	100m²	0,27	S ok2 = 1.5 * 1.5 * 12 = 27
	Glazing of windows	100m²	0,31	S glass = S ok1 + S ok2 = 3.6 + 27 = 30.6
	Installation of door blocks up to 3m²	100m²	0,38	S dv1 = 2.1 * 0.9 * 16 + 2.1 * 0.7 * 5 = 30.24 + 7.35 = = 37.59
	Installation of door blocks over 3m²	100m²	0,16	S dv2 = 2.1 * 1 * 2 + 2.1 * 1.3 * 3 + 2.1 * 1.5 * 1 = 4.2 + 8.19 + 3.15 = 15.54
	FINISHING CYCLE
	Installation and dismantling of outdoor scaffolding	100m²	3,54	S outgrowth of forests = L out-of-walls * H of forests H of forests = H floor + level of land = 3 + 1.1 = 4.1m L out-of-walls = 16.8 + 0.41 + 0.51 + 15, 6 + 0.41 + 0.51 + 6.6 + 0.41-0.32 + 3 + 6.6 + 3 + 6.6 + 0.32 + + 0.41 + 12 + 0.51 + 0 , 32 + 3-0.51 + 0.41 + 9.6- 0.32 + 0.41 = 86.28m S out wall = 86.28 * 4.1 = 353.7m 2
	Installation of external thermal insulation of the building with thin plaster on the insulation plate thickness up to 120 mm	100m²	3,36	S outer piece = S outer wall -S openings S outer wall = L outer wall * H floor L outer wall = 86.28m H floor = 3m S outer wall = 86.28 * 3 = 258.84m 2 S front z-e = (9.6 + 0.41) * (7.8-3) / 2 = 24.02m 2 S front b-g = (9 + 0.54) * (7.8- 3) / 2 = 22.9m 2 S front a-g = (12 + 0.51 + 0.32) * (7.8-3) / 2 = 30.8m 2 S front 5-6 = (3+ 0.41-0.51) * (7.8-3) = 13.92m 2 S front z-e == (9.6-0.32 + 0.41) * (7.8-3) / 2 = 23.3m 2 S frontal out walls = 24.02 + 22.9 + 30.8 + 13.92 + 23.3 = = 114.94m 2 S openings = 2.1 * 1.5 + 2 , 1 * 1 * 2 + 1.5 * 1.2 * 2 + + 1.5 * 1.5 * 12 = 3.15 + 4.2 + 30.6 = 37.95m 2 S outer piece = 258 .84 + 114.94-37.95 = 335.83m 2
	Improved plastering of internal walls and partitions with cement-lime mortar	100m 2
	Plastering of surfaces of window and door slopes	100m 2
	Coating walls and partitions with a deep penetration primer at a time	100m 2
	Water-based painting of the top of walls and partitions	100m 2
	Continuous leveling of the concrete surface of the ceiling with lime mortar	100m 2	2,99
	Coating of ceilings with a deep penetration primer at a time	100m 2	2,99	PZ. Premises finishing list
	Water-based ceiling painting	100m 2	2,99	PZ. Premises finishing list
	Oil painting of window sashes	100m 2	0,86	S ok = S ok * k env = (3.6 + 27) * 2.8 = 85.68 m 2 where k env is the coloring coefficient equal to 2.8
	Oil painting of door sashes	100m 2	1,28	S dv. = S dv * k env. = (37.59 + 15.54) * 2.4 = 127.51m 2 where k ocr is a staining factor equal to 2.4
	Acrylic painting of the bottom of the walls	100m 2
	Facing with ceramic tiles at the bottom of the walls	100m 2
	Leveling cement-sand screed for tiled and linoleum floors δ = 30mm	100m 2	2,99	PZ. Explication of floors
	Waterproofing device TECHNOELAST BARRIER LIGHT tiled under floors	100m 2	1,27	PZ. Explication of floors
	Ceramic flooring	100m 2	1,27	PZ. Explication of floors
	Thermal insulation device for linoleum floors	100m 2	1,72	PZ. Explication of floors
	Fiberboard screed for linoleum floors	100m 2	1,72	PZ. Explication of floors
	Installation of linoleum floors	100m 2	1,72	PZ. Explication of floors
	Painting the facade with paint	100m 2
	DIFFERENT WORKS
	Compaction of soil under the blind area	100m²	0,62	L- V a- blind area width = 0.7m
	Crushed stone preparation device for the blind area	1m³	6,24	V prep. = F mark * δ prep. F mark = 62.36m 2 δ prep. = 100mm = 0.1m V prep. = 62.36 * 0.1 = 6.24m 3
	Installation of asphalt blind area	100m²	0,62	F = 2a (L + B + 2a) = 2 * 0.7 (20.62 + 22.52 + 2 * 0.7) = = 1.4 * 44.54 = 62.36m 2 L- building length = 19.8 + 0.41 * 2 = 20.62 V- building width = 21.6 + 0.41 + 0.51 = 22.52 a- blind area width = 0.7m
	SPECIAL WORKS
	Heating and ventilation	100m²
	Plumbing work	100m²
	Electric installation work	100m²
	Low-voltage networks	100m²
	Gasification	100m²
	Improvement of the territory	%
	Unaccounted works	%
	Total for construction and installation work
	Building total

What are the technical and economic indicators of the project and which of them are most important for planning and organizing a business? With the help of technical and economic indicators, it is possible to draw conclusions about how efficiently the enterprise uses resources, whether the quality of the products is high enough, whether there are ways of optimization to increase productivity. This information can be used to analyze the already operating production, and can become the basis for the preparation of a feasibility study of the project.

Technical and economic indicators are the totality of characteristics of the material and production base of an enterprise or a project being developed. They are fundamentally important for both the operating enterprise and the startup. On their basis, an analysis of the prospects of a company or production as a whole is carried out.

Technical and economic characteristics perform the following functions:

• provide comprehensive objective information on the effectiveness of the use of existing or potential resources;
• used for production planning, calculating the cost of production, costs, revenue and profit;
• serve as a basis for assessing the actions of the company's management;
• are used to compare a company with competitors, allow you to determine its place and prospects in the market, find new competitive advantages or ways to create them;
• can become the basis for the development of a reform or optimization program;
• allow you to prepare summary data for investors, on the basis of which the prospects for investing in the project are assessed.

Monitoring technical and economic characteristics helps startup leaders understand whether they are moving in the right direction or need to change the vector of development. For investors, this information is valuable for its practical orientation: a project confirmed by such data looks more convincing than a presentation without specific calculations and objective data.

Technical and economic indicators are used to characterize any project.

Key technical and economic indicators

To understand which technical and economic indicators should be in focus when developing a project or evaluating an enterprise, the following table will help:

Index	a brief description of
Productive capacity	The maximum available volume of products, goods, services on the available equipment. As a rule, it is estimated in natural units of measurement - pieces, units, kilograms, tons, meters, etc.
Actual production output	How many products are actually produced. The figure is compared with the maximum production capacity.
Capacity utilization rate	Depends on the two previous factors, it is defined as the ratio of actual output to productivity at maximum capacity.
Commercial products	The cost of actually manufactured products. It is measured in money - rubles, dollars or euros.
Production cost	An indicator showing how many resources the manufacturer spends on the production of products.
Revenue from goods and services sold	Shows how much the company actually earned from the sale of products.
Fixed assets cost	The initial cost of fixed assets of production - equipment, real estate, technology.
Return on assets	Efficiency of using fixed assets
Number of working personnel	How many people are involved in production.
Number of administrative staff	How many employees are involved in project management.
Labor productivity	It is calculated as the ratio of actually manufactured products to the number of production staff.
Average monthly wages	The average salary of employees of an enterprise can be calculated separately for workers and managers.
Personnel characteristics	An extensive group of data, which includes information about the age, education, gender of employees.

The table shows the main characteristics that any project feasibility study includes (see next section). However, this does not mean that the list is limited to them. If necessary, the managers or authors of the project can expand it with other characteristics - costs per unit of production, commercial products per 1 worker, the number of managers per 1 worker, profitability and average annual number of personnel. When choosing characteristics, first of all, it is necessary to be guided exclusively by the needs of a particular project.

The feasibility study of the project will outline its prospects for investors and lenders

What is the feasibility study of the project

A feasibility study of a project (FS) is a document that describes the feasibility of creating a new product, a new service, a new production, etc. It is developed not for an existing business, but for a business that is being created, launched, entering the market. Its main purpose is to show investors how profitable or unprofitable a project that has not yet been implemented is. A feasibility study may be required by the customer, the new head of the company or one of the founders of the project.

There are no strict requirements for what the rationale will contain. In each case, this is a unique set of parameters and characteristics that objectively describe the project. A feasibility study should not be confused with a startup presentation or business plan. It contains the most objective data, does not include the marketing component, subjective assessments and hypothetical assumptions.

A feasibility study is a system of the most objective data that are directly dependent on each other.

The calculation of technical and economic indicators involves the use of the same indicators - the value of assets, the number of products, etc. The basis of the justification will be the indicators presented in the table from the previous section. Which of them should be included, and which should be excluded, is decided directly by the developers.

Algorithm for creating a feasibility study for various objects

As a rule, the creation of a feasibility study for projects goes through the same stages, regardless of the area in which they are supposed to be implemented. The format of the justification largely depends on its addressee: a presentation with a detailed text report is suitable for investors, the lender will be more interested in a short resume. It is the addressee that should be the key criterion when creating a justification.

The development of a feasibility study goes through the following stages:

1. Idea and short description of the project. Developers write down exactly what they want to create and how it will work.
2. Compilation of a list of required equipment, capacities, raw materials, suppliers, personnel. Developers describe how and by what means their project will work.
3. Calculation of production capacity. At this stage, it is necessary to calculate how much, in what volume and at what speed will be produced, as well as to calculate whether this is enough to compete in the market.
4. Economic justification. The authors of the project consider the cost of production, monthly and annual earnings, and profit.
5. Assessment of prospects. Based on all the calculations, the developers make a conclusion about the prospects of their project. Justification helps to see the real picture of the competitiveness of the project, to attract lenders and investors.

The development of a feasibility study will take a long time and will require the involvement of several specialists

Sample Feasibility Study

To better understand what a feasibility study is and what stages of creation it goes through, consider an example. It should be borne in mind that in each case, the stages and their content may differ. The creation of a feasibility study can be compared to the preparation of a report or a business plan: the general sequence of actions is approximately the same, but the specificity of the project fills them with different content.

Sample Feasibility Study for a Crumb Rubber Plant:

Project idea- processing and disposal of rubber waste (mainly rubber tires) for the purpose of earning money.

Summary- small business, number of employees up to 15 people. There are 1-2 competitors on the market, but the demand for rubber recycling is generally high, the current situation is conducive to making money in this industry. The information in this section is based on the analysis of the market in the region, therefore it is necessary to collect and process a large amount of information beforehand.

List of necessary premises and equipment for business:

• warehouse for storing raw materials;
• mixer for rubber crumb;
• packing line.

In this section, developers list everything they need to work, and also find the total cost of equipment and real estate. The result of the section should be a specific amount with which you can start a project from scratch.

Once the list of required equipment has been prepared, it is necessary to calculate how much product it will produce. In this project, we are talking about crumb rubber, the amount of which will directly depend on 2 factors: uninterrupted supply of raw materials (rubber waste) and the power of the mixer. You can find out exactly how much crumbs a mixer can process per shift from their technical documentation or after a full working day. The second option is preferable, because it provides for the dependence of the indicator on the speed of employees.

When the maximum and actual production capacity is known, they calculate how much the company will produce per shift, week, month. The cost price, the optimal trading margin and the market price of the crumb are calculated. Based on these amounts, the company's revenue and profit for the first month and all subsequent periods are calculated.

As a result, a full-fledged justification should be obtained as to why the project is viable or not viable, it is worth or is worth investing money and efforts in its implementation.

Conclusion

A feasibility study helps startup developers and investors assess project prospects. The content of the feasibility study may differ significantly in different cases, because it depends on the specifics of the industry. The substantiation will be based on technical and economic characteristics, which in our material are presented in the form of a convenient table with a brief description.

In the course project, the calculation of the main technical and economic indicators for a residential building should be performed and given in an explanatory note: built-up area (S s), living space (S lived), apartment area (S square), the total area of ​​the apartment (S about), total construction volume (V p.), including above the ± 0.000 (V supervising parts) and below the mark ± 0.000 (V subtitle parts).

The area of ​​premises of residential buildings is determined by their dimensions, measured between the finished surfaces of walls and partitions at floor level (excluding baseboards). When determining the area of ​​the attic room, the area of ​​this room with a sloped ceiling height of at least 1.5 m with an inclination of 30 ° to the horizon is taken into account; 1.1 m at 45 about; 0.5 m at 60 o and more. The area of ​​a room with a lower height is taken into account in the total area with a coefficient of 0.7, while the minimum wall height should be 1.2 m with a ceiling tilt of 30 o; 0.8 m when tilted from 45 o to 60 o; not limited when tilted 60 ° or more.

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

S lived - the living area of ​​apartment buildings is defined as the sum of the areas of living rooms, excluding built-in wardrobes.

S square- the area of ​​the apartment is defined as the sum of the areas of all premises of the apartment with the exception of loggias, balconies, terraces, cold storage rooms and outdoor vestibules.

S total- the total area of ​​apartments, is determined as the sum of the areas of all premises of the apartment (with the exception of entrance lobbies in single-family houses), built-in wardrobes and summer rooms, calculated with the following reducing coefficients:

For balconies and terraces - 0.3;

Glazed balconies - 0.8;

Verandas, glazed loggias and cold storage rooms - 1.0.

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

V p.- the building volume of a building is defined as the sum of the building volume above the ± 0.000 mark (aboveground part) and below this mark (underground part).

V supervising parts- the building volume of the aboveground part, equal to the product of the horizontal sectional area at the level of the first floor, above the basement, to the full height of the building from the level of the finished floor of the first floor to the upper plane of the attic insulation.

V subtitle parts- the construction volume of the underground part of the building as the product of the cross-sectional area at the level of the first floor above the basement to the height from the finished floor of the first floor to the floor of the basement and basement. In the absence of a basement, the volume of the underground part is not taken into account.

The calculated technical and economic indicators are summarized in a general table.

GRAPHIC DESIGN OF ARCHITECTURAL AND CONSTRUCTION DRAWINGS

Drawings are recommended to be carried out at the stage of a techno-working project, that is, with the elaboration of the fundamental architectural and construction solutions of the building, as well as the details of the building. The graphic part of the project is presented on sheets of A-1, A-2, A-3 format. When drawing up drawings, it is necessary to strictly adhere to the standards of the unified system of design documentation ESKD and SPDS.

When completing course projects, graphic materials should be located on the subject of drawings on separate sheets:

Architectural and construction solutions (AC brand drawings): facade, floor plans, sections, details, roof plan.

Constructive solutions (drawings of grade KZh, KM, KD): plans of foundations, floors, coverings.

Approximate schematic plans for the placement of drawings for this project on sheets of A2 format are shown below in Fig. 7.1, 7.2.

Rice. 7.1. Layout diagram of the AR brand drawing.

Rice. 7.2. Layout diagram of the drawing brand KZh, KD

Rice. 7.3. Main inscription to the project (stamp)

Brief instructions for the design of drawings

Drawings for the project are carried out on the basis of the sketch development of all sections of the project, diagrams and assemblies as the structural parts of the building are developed.

The development of all the drawings included in the project is carried out in the mutual projection and dimensional coordination of the space-planning and structural elements of the building with successive refinement in the projections of each designed structure.

Work on a drawing begins with the development of a plan for placing individual drawings on a sheet (sheet layout), taking into account the general list of required views and required scales.

Building elements that fall into the section are outlined with thick (main) lines, projections of building elements that do not fall into the section are of medium thickness, axial and dimension lines are thin, projections of invisible elements are of medium thickness with a dashed line. When designing a project, you should pay attention to the proportionality of the main and secondary inscriptions (signatures). They are executed in simple architectural or drawing type.

Floor plans

The floor plan is the basis for the construction of the building, it reflects the functional and structural schemes and therefore must be carried out with the utmost care. The plan is being developed for the first and second floors. In the case of a project for a one-section residential building, plans for both floors should be developed. If a two- or multi-section house is being designed, the plans of the first and second floors should be combined in one drawing, dividing the drawings with the axis of symmetry: on the left section, develop a plan for the first floor, on the right - for the second.

Floor plans are shown as projections of horizontal sections of the building. The plan should show everything that falls into the horizontal section plane, as well as what is located under it. It is conventionally considered that this plane is located at a height of 1000 mm from the floor level.

The plan is developed on the basis of a given planning scheme in the following sequence:

Determine the constructive scheme of the house;

The coordinate axes of the bearing and self-supporting walls are applied. In the process of determining the coordinate axes, it is necessary to adhere to the requirements of the modular system. The transverse axes are taken out to the bottom of the drawing and marked with numbers; in the case of blind transverse walls, the axes can be taken out to the upper part of the drawing. The longitudinal axes are taken out to the left side of the drawing and marked with letters, starting from the bottom. Axes are assigned only to supporting structures (walls, pillars, etc.) that have foundations;

Binding the thickness of the external and internal walls to the coordinate axes. The axes of the outer walls are located at a distance of 150-200 mm from the inner surface of the wall; internal walls - in the middle of the wall thickness;

Draw a staircase (see section 5.2 for instructions on designing a staircase). Ladders are applied with a breakdown of platforms and steps and an arrow showing the direction of rise. The plan of the staircase reflects its appearance at various levels of horizontal sections: along the basement, along the basement floor, on the first floor (under the interfloor area). On the plans of the stairs, they set the dimensions of the staircase in the axes, the width of the platforms and the laying of the flights, the width of the flights and the gap between them, the binding of the walls to the alignment axes. When executing stair plans, it is necessary to show all the elements that fall into the horizontal section, as well as flights and platforms below the section. In a march that falls into the section, the entire lower step is shown, and for all other steps, a part is "cut off" by a diagonal line passing from the lower corner of the march to the opposite upper one.

Determine the size of the interior. The sizes of living rooms and kitchens are chosen depending on the type of apartment in accordance with the recommendations set out in section 5.1. During the development of the layout of apartments, it is sometimes necessary to correct the distance between the coordinate axes that were specified on the plan scheme. Recommended layout of bathrooms and dimensions of sanitary equipment are given in Appendix 2... The depth of the built-in cabinets must be at least 600 mm.

Window and door openings in the walls are applied - openings with external quarters for windows and with quarters on the side opposite to the opening for doors. Openings in the inner walls are made without quarters. In the locations of doorways, the direction of door opening is shown, placing the door leaf at an angle of 30 ° to the plane of the wall. It is recommended to take the width of the entrance doors: for an apartment - 900, 1000 mm; living rooms and kitchen - 800 mm; to the bathroom and toilet - 700 mm, entrance to the house - 1300 mm. The nominal width of window openings is chosen depending on the area of ​​the room and the height of the window; the width of the balcony doors is 750 mm.

For brick walls and partitions, the dimensions of the walls are calculated and indicated so that they are multiples of ½ brick, taking into account the seam (130 mm) - 510, 640, 770, 900, 1030 mm. Each living room and kitchen must have at least one window or window and balcony doors. The plan indicates the types of filling of doorways in circles with a diameter of 5 mm; the position numbers of windows (OK1, OK2 ...) and balcony doors (DB1, DB2 ...) are indicated.

The location of stoves, smoke and ventilation ducts is indicated. Ventilation ducts are placed in internal walls that adjoin rooms with ventilation. In two-storey residential buildings, it is necessary to provide for one channel for each room of the kitchen, bathroom and toilet on each floor. Ventilation ducts are 140x140 mm in size (see. Appendix 30);

In the apartments, the following technical equipment should be designed and indicated on the drawings (see. Appendix 2): in the kitchen - a refrigerator 600x600, a gas stove 600x600 mm and a sink for dishes 600x600, in the bathroom - a bathtub 1700x700 mm and a washbasin 700x500 mm, in the toilet - a toilet bowl with a cistern 670x360 mm (in a toilet remote from the bathroom, you need to install an additional wash basin);

Internal dimension lines are applied in at least two places along the entire length of the building, and in the transverse direction - in the locations of different rooms. The dimensions of the plan show: binding of internal walls and partitions to the alignment axes; thickness of walls and partitions; dimensions of openings in internal walls, brick, concrete and reinforced concrete partitions; snapping openings to a wall contour and to a partition or centerline;

External dimension lines are applied from four (or three) sides of the plan and affixed on three parallel lines. On the first dimension line, located 15 mm from the walls, they show the dimensions of openings and walls, as well as the dimensions of the protruding and falling elements of the walls (if any) with their reference to the axes. On the second dimension line, which is located at a distance of 7 ... 8 mm from the first, the distances between the axes are shown. The third dimension line shows the size of the building between the outer alignment lines. Linear dimensions are indicated in millimeters. The dimensions are applied in the form of a closed chain, 2-3 mm notches are made at the ends of the dimension lines. The distance from the dimension line to the circle of the center line mark is 4 mm, the diameter of the circle is 8 mm;

In each room, in the lower right corner, the area of ​​the room is indicated with an accuracy of 0.01 m2 (the areas of bathrooms and toilets that are repeated can only be shown in one apartment), while the figure is applied above the line without indicating the measurement. The area of ​​the premises is calculated according to the internal dimensions of the premises. The living area and the total area of ​​the apartment are listed in the hallway of each apartment. If an explication of the premises is given on the plan drawing, then the area of ​​the room is indicated in the explication table;

They carry out the marking of windows and doors, show the lines of the transverse and longitudinal sections. Section lines are open dashes with arrows. Take the direction of the arrows from bottom to top or from left to right. If necessary, you can choose a different direction. The lines indicating the position of the cutting plane should not go inside the outline of the plan or come close to it. Depending on the position of the dimension lines and on the workload of the drawing, they can be placed either at the outline of the plan, or behind the extreme dimension line;

If on the plan drawing there are areas with floors at different elevations, these marks should be indicated;

After the completion of the development of plans, the bearing and self-supporting walls are encircled with lines 0.7 ... 0.8 mm thick, partitions - with lines 0.6 ... 0.7 mm thick. The inscriptions are made in a standard font.

For an example of a plan, see. Appendix 31.

Incision

The section serves to identify the volumetric and structural solution of the building, the relative position of individual structures, rooms, etc.

To make a cut, the position of the cutting plane is chosen so that it cuts through the most important structures of the building and makes it possible to identify the characteristic features of the designed object. In the course project, the cross section is built along the section line assigned on the plan, which necessarily passes along the window openings, the doorway in the inner wall and the stairs so that both staircases and the basement, if any, are visible on the projection (the section line can be assigned a broken line) ...

The cut establishes the following data:

The structure and profile of the foundations of the external and internal supports and the depths of the laying (columnar foundations should be cut not along the pillars, but along the foundation beam);

Basement and basement parts, blind area;

Construction of conjugation of walls and ceilings, a variant of the construction of wall insulation;

Structures for filling openings, lintels;

Architectural and constructive solution of the cornice;

Details of floor structures (basement, interfloor, attic);

The structure of the rafter system;

Ladder construction;

Leader of structural elements of floors and roofs.

The cut drawing is developed in the following sequence:

The transverse alignment axes of the structure are applied and the wall thicknesses are tied to them;

The lines of the floor level of the first and second floors and the conditional level of the top of the attic floor are applied, based on the accepted floor height; basement floor, foundation soles, ground surface. Auxiliary lines are applied, which indicate the height of the basement, the top and bottom of window and door openings, the top of the cornice or parapet, the level of the top of the ventilation shaft or chimney, the height of the roof ridge;

Draw a staircase, starting with the application of the width of the interfloor area and the length of the flight of stairs. The lower flight, which leads from the floor level in the vestibule to the floor level of the first floor, is provided in five or six steps in order to provide the possibility of a door opening under the interfloor area.

The thickness of the floors is applied and the structures of the basement, interfloor and attic floors, as well as the floor on the ground on the first floor and in the basement, are developed;

Draw the inner walls and partitions that have fallen into the cut, outline the window and door openings, and the distance from the level of the finished floor to the bottom of the window opening is recommended to be 800 mm;

Draw the foundations of the load-bearing and self-supporting walls of the house, which fell into the plane of the cut;

They develop the structure of the supporting part of the roof - rafters and roofs. The slope of the roof is determined depending on the specified roof material. The construction of rafters is carried out in accordance with the recommendations, see also Appendix 28;

When drawing on the roof section, it is necessary to show the ventilation and chimney pipes that pass through the roofing. The level of the top of the pipe relative to the ridge of the roof is taken in accordance with Appendix 30... For all load-bearing elements of the roof, callouts should be performed, which give the names of the elements and the dimensions of their cross-section;

Dimension lines are applied, counted and dimensioned and marked. In the section, the dimensions of the openings are affixed, the floor structures are in the form of a chain along the entire height of the building, located inside the room. The dimensions of the foundations, the thickness of the walls, the distance from their edges to the alignment axes are indicated, dimension lines are given between the alignment axes. It is necessary to show the level marks of the top and bottom of all floors, window and door openings and openings, the foot of the foundation, the basement, the levels of staircases, the cornice, the ridge, the top of the pipes;

Carry out flags of inscriptions indicating the composition of all floors and floors, explanatory inscriptions; |

Structural elements of a building made of the material that is basic for this structure are not shaded. In this case, only sections of walls that differ in material are highlighted with conditional shading. For example, in a brick building, reinforced concrete lintels or ordinary brickwork in the walls of lightweight concrete blocks are shaded.

Height marks are indicated with three decimal places. The relative elevation of the floor of the 1st floor is denoted "0.000", elevations below zero are denoted with a “-” sign (for example, -0.150), elevations above zero are denoted with a “+” sign (for example, +3.000).

For an example of a section design, see. appendix 32, 33.

Facade

You can start working on the elevation drawing only after the floor plans and sections have been developed.

All visible elements of the external volume of the building are depicted on the facades - the basement, the field of the wall with all openings, the cornice, etc. Shown are external stairs and porches, expansion joints, ramps, parapet slabs and louvered grilles, external drain pipes.

Window and door openings are drawn with a pattern of window bindings, door panels. The number of the type of window opening is affixed at the bottom of the contour of the window opening. The types of openings are marked by sequential numbering, depending on the number and type of window products included in its filling, as well as the nature of the opening of the bindings.

When drawing facades, first, according to the plan and section data, lines are applied that limit the general contour, then the contour of windows and doors, and then they begin to draw elements (belts, visors, etc.). Hatching marks sections of walls made of a different material.

Facade drawings give a general idea of ​​the building, so special attention should be paid to their graphics. Visible contours in the drawings of the facades are outlined in thin lines. The contours of the building and openings have a thickness of 0.3-0.4 mm, the contours of window frames, partitioning of walls, the contours of belts, cornices and other architectural elements of the walls are outlined with lines 2 times thinner than the contours of the building and openings.

The facade drawing shows the marks of the ground, basement, bottom and top of window and door openings, eaves and top of the roof. On the facades, alignment axes - angular ones, as well as in places where the heights of the building differ - should be taken out and marked in circles. For designation of the facade, it is recommended to affix axes without specifying dimensions. Facades are named along the extreme alignment axes, for example, Facade 1-4, Facade A-G.

For an example of facade design, see. Appendix 38.

Layout of foundation elements

The width of the foot of the strip foundations is taken depending on the load and bearing capacity of the foundation. In the course work, the width of the soles of the foundations for the outer walls can be taken as 600 ÷ 800 mm, and for the inner ones - 700 ÷ 1000 mm.

The drawing of the layout of the foundation elements is performed in the following sequence:

Coordinate axes are plotted; tie the accepted width of the soles of the foundations and the basement to the axes;

Dotted ledges are applied in places where the depths of the foundations are laid; if there is a basement - show the stairs to the basement;

Dimension lines and dimensions are applied. The layout diagram of the foundation elements shows the dimensions between the alignment axes of the walls, the width along the foot and edge of the foundation and the ledges. The foundations of free-standing pillars and furnaces are tied to the centerline axes. If there are protrusions, indicate their sizes.

The depth of the foundation is indicated by the elevation. If the placement depth changes, the distance from the ledge to the center line is indicated. In places where the sole marks change, a dotted line is given, and the sole marks are shown next to it.

The drawing is accompanied by notes in which information is given about the material of the foundation, the composition and brand of the solution, the type of waterproofing, and the features of the construction of the foundation.

For a more complete identification of the structure of the foundations in places requiring explanation, give 2-3 cross-sections. The sections of the foundations are performed on a scale of 1:20, 1:25. to show the holes and ledges present in the foundation, as well as the location and marks of the foundation blocks, perform a scan of the foundations.

For an example of the layout of the layout of the foundation elements, see annex 34.

Layout of floor elements

Drawings are performed in the following sequence:

The coordinate axes of the structure are plotted;

Contours of load-bearing walls, columns, girders - the main beams and their binding with ventilation and smoke channels are applied;

Layout between the faces of the bearing walls of the floor elements (beams, shields, roll-up slabs, reinforced concrete floor slabs) is carried out, monolithic sections are indicated. The spacing of the beams must be a multiple of 100 mm. If the slabs intersect channels or holes, they are also shown in the plan. The flooring slabs are laid out against the walls. Particular attention should be paid to ensure that the beams do not rest on the passage of ventilation and smoke ducts.

Elements related to the structure of the floor are enclosed with a line with a thickness of 0.4-0.6 mm, and the contours of the remaining elements - with a line with a thickness of B / 2.

Prefabricated floor elements in the drawing are marked with conventional marks (beams with brand B, plates - P), guided by the catalog of industrial products ( applications 5, 6, 7, 8, 9).

In the drawing, dimensions are put down between the alignment axes of load-bearing walls, between the axes of beams, floor slabs with the binding of these dimensions to the axes of the walls. The dimensions of individual elements of the floor structure (width of the embedding in place, etc.), holes, channels, fire-prevention sections, etc. are indicated.

Layouts of floor elements are supplemented with notes, which indicate the features of the floor structure.

An example of the implementation of the layout of the elements of the interfloor overlapping on reinforced concrete beams, see. Appendix 35.

Layout of the elements of the rafter system (rafter plan)

On the plan of the rafters, the load-bearing elements of the roof, the spans and the step of their setting should be shown. The development of the drawing begins with drawing the contours of the main walls, pillars, smoke and ventilation ducts, after which the elements of the rafters are drawn: Mauerlat, upper girder, rafter legs, racks. The rafters are depicted showing the cuttings and dormer window designs.

On the plan of the rafters, indicate the dimensions between the axes of the rafters, the distances to the chimney and ventilation pipes, the binding of the rafters to the center axes.

On the plan of the rafters, the elements of the rafters are distinguished with a thick line: rafter legs, crossbars, struts, purlins, racks, etc. the outlines of the walls are shown with a thin line, and the outlines of the roof are shown with hatching. On the rafter plan, callouts should be applied indicating the names of the structural elements of the rafters and their sections (see table in Appendix 28).

In addition to the plan, you can make longitudinal and transverse cuts of the rafters. In these drawings, the grades of the rafter elements are designated, links to structural details are given, and elevation marks are applied in the necessary places.

For an example of the implementation of the rafter plan, see. Appendix 36.

Roof plan

The roof plan can be combined with the rafter plan.

Coordination axes, distances between them and between the extreme axes are plotted on the roof plan. The outer edge of the outer walls is applied with thin dashed lines, observing the snapping to the axes.

The lines of the roof cutoffs (slopes) are shown, observing the size of the overhang (overhang) of the cornice. On the roof plan, the slopes and the lines of their intersection are shown: the lines of the oblique ribs (at an angle of 45 °), the valleys, the line of the roof ridge.

Dormer windows, gutters, drainpipes, chimneys and ventilation devices are depicted in projection connection with floor plans, roof railings. When installing a roof with a parapet, the outline of the parapet is shown.

On the roof plan, the slopes of the slopes are indicated (in percentage or the ratio of the legs). The direction of the slopes (slope) is shown by an arrow.

For an example of a roof plan, see. Appendix 37.

Architectural and structural units

Work on units and details is performed after working out the main drawings of the building. The designation of units and parts must be shown on the drawings of plans and sections. Nodes are indicated on the section or plan by a circle with a ledge on which the node number is affixed, and in the denominator - the number of the sheet on which the node is drawn. Two concentric circles are placed above the knot image (the larger diameter is 16 mm; the smaller diameter is 14 mm): the number of the knot is put down in the numerator, and the number of the sheet on which the cut or plan is located in the denominator.

When composing nodes on a sheet, it should be borne in mind that some of them constitute, as it were, a single whole and cannot be located in different parts of the sheet. For example: the top and bottom of the window, the top and bottom of a flight of stairs, etc. parts caught in the cut are outlined with a line 0.6 mm thick and give a symbol for the material. The nodes are designed to scale to provide a clear and detailed display. On the drawings of assemblies and parts, it is necessary to put down the main dimensions of the elements and carry out explanatory inscriptions. For development, details of rafters, walls, floors, stairs can be given.

Small business and its role in the economic market. Organizational and economic characteristics of the enterprise. Calculation of TPE when changing production factors, as well as the development of proposals to improve the efficiency of the object under consideration.

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COURSE WORK

CALCULATION OF TECHNICAL AND ECONOMIC INDICATORS

Introduction

1. Small business

2. Organizational and economic characteristics of CJSC "CSMZ"

3. Calculation of technical and economic indicators of CJSC "TsSMZ"

5. Analysis of TEP and development of proposals to improve the efficiency of the object under consideration

Bibliographic list

Introduction

World practice convincingly shows that even in countries with developed market economies, small business has a significant impact on the development of the national economy, solving social problems, and increasing the number of employed workers. " In terms of the number of employees, in terms of the volume of goods produced and sold, works performed and services rendered, small businesses in certain countries take a leading role. In adopted in the Russian Federation during 1991 - 1995. legislative and regulatory acts indicate that the development of small business in the country is one of the areas of economic reform that contributes to the development of competition, filling the consumer market with goods and services, creating new jobs, and forming a wide layer of owners and entrepreneurs.

The Federal Law of the Russian Federation "On State Support of Small Business in the Russian Federation" states that this law is aimed at realizing the right of citizens to freely use "their abilities and property, established by the Constitution of the Russian Federation, for carrying out entrepreneurial and other economic activities not prohibited by law. This provision establishes the economic and social role of small business.

Relevance of the topic research is determined by the need to enhance the development of small business as one of the conditions for the early completion of the market transformation of the domestic economy. In the system of economic and social relations of most states, small business today performs the most important functions. This area produces the bulk of the gross domestic product and provides employment for the majority of the working population. Small business contributes to the development of scientific and technological progress, creating more than half of all innovations. Finally, thanks to him, the so-called "middle class" arose and acquired its modern form - the most important factor in the socio-political stability of modern society. Such scientists as A. Blinov, A. Vilensky, M. Evalenko, A. Orlov, A. Suvorov, V. Tsvetkov, etc. are engaged in the study of this topic.

The purpose of the course work is the consideration of small enterprises as forms of entrepreneurial activity, analysis of small business, identification of promising directions for the development of small business that meet the new conditions of economic transformations.

This goal assumes the solution of the following tasks: - disclosing the essence of the concept of a small enterprise; - consideration of the criteria for classifying business entities as small enterprises; - study of the characteristic features of small businesses; - search for methods to further improve measures of state support for small businesses.

1. Small business

Small business is an entrepreneurial activity carried out by subjects of a market economy according to criteria (indicators) established by laws that constitute the essence of the concept. The main criterion for classifying market economy entities as small businesses is, first of all, the average number of employees employed in the reporting period at the enterprise.

The following criteria are most often used for referring to small businesses: the average number of employees at the enterprise, the size of the authorized capital, the annual turnover received by the enterprise, as a rule, for the year, and the value of assets.

In Russian practice, small business was allowed in 1988. At first, state-owned enterprises were considered small, where the average number of people employed annually did not exceed 100 people. So, in accordance with the Decree of the Council of Ministers of the USSR of August 1990, enterprises with the number of annually employed not exceeding: in industry - 200 people, in science and scientific services - 100, in other branches of the production sphere - - 50, in non-manufacturing sectors - 25, in retail - 15.

Along with this, the volume of economic turnover was also taken into account, the right to determine the quantitative value of which was granted to the union republics. However, the size of the economic turnover has practically not been established. The principle of classifying enterprises as small in terms of the number of employees has also been preserved in modern Russian legislation.

In accordance with the Federal Law of the Russian Federation of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", small and medium-sized businesses include consumer cooperatives and commercial organizations entered in the unified state register of legal entities (with the exception of state and municipal unitary enterprises), as well as individuals included in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) farms that meet the following conditions:

1. for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other foundations in the authorized (joint) capital (share fund) of the specified legal entities should not exceed 25% (with the exception of assets of joint-stock investment funds and closed-end mutual investment funds), the share of participation belonging to one or more legal entities that are not small and medium-sized businesses should not exceed 25%;

2 ... the average number of employees for the previous calendar year should not exceed the following limit values ​​of the average number of employees for each category of small and medium-sized businesses: - from 101 to 250 people inclusive for medium-sized enterprises; -up to 100 people inclusive for small businesses; micro-enterprises stand out among small enterprises - up to 15 people;

3 ... proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year must not exceed the limit values ​​established by the Government of the Russian Federation for each category of small and medium-sized businesses ... The limit values ​​of proceeds from the sale of goods (works, services) and the book value of assets provided for in clause 3 are established by the Government of the Russian Federation once every 5 years, taking into account the data of continuous statistical observations of the activities of small and medium-sized businesses.

The category of a small business entity is determined in accordance with the most significant condition set out in clauses 2 and 3. The category of a small business entity changes only if the limit values ​​are higher or lower than the limit values ​​specified in clauses 2 and 3 for two calendar years following one after the other. Newly created organizations or newly registered individual entrepreneurs and peasant (farmer) farms during the year in which they are registered can be classified as small business entities if their indicators of the average number of employees, proceeds from the sale of goods (works, services) or balance sheet the value of assets (residual value of fixed assets and intangible assets) for the period that has passed since the date of their state registration, do not exceed the limit values ​​established in clauses 2 and 3. The average number of employees of a micro-enterprise and a small enterprise for a calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions of the specified micro-enterprise, small enterprise. The proceeds from the sale of goods (works, services) for a calendar year are determined in the manner prescribed by the Tax Code of the Russian Federation. The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Small business support in the Russian Federation

State support for small business is carried out in the following areas: - formation of infrastructure for support and development of small business; - creation of preferential conditions for the use by small businesses of state financial, material and technical and information resources, as well as scientific and technical developments and technologies; - establishment of a simplified procedure for registering small businesses, licensing their activities, certification of their products, submitting state statistical and accounting reports; - support of foreign economic activity of small business entities, including assistance in the development of their trade, scientific and technical, production, information relations with foreign states; - organization of training, retraining and advanced training of personnel for small businesses.

State support for small business is carried out in accordance with the Federal Program for State Support of Small Business, regional (interregional), sectoral (intersectoral) and municipal programs for the development and support of small business, developed, respectively, by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments. The state program is a complex of coordinated resources, executors, timing of scientific research, production, socio-economic, organizational and other activities. The Government of the Russian Federation annually before submitting the federal budget submits for consideration by the Federal Assembly of the Russian Federation a draft federal program for state support of small business. The federal budget provides for the allocation of funds for its implementation annually. State and municipal programs to support small businesses include the following basic provisions: - measures to form the infrastructure for the development and support of small businesses at the federal, regional and local levels; - promising directions for the development of small business and priority activities of small business entities; - measures taken to implement the main directions and develop forms of support for small businesses; - measures to involve socially unprotected segments of the population in entrepreneurial activity, including disabled people, women, youth, retired (retired) military personnel, unemployed, refugees and internally displaced persons, persons who have returned from places of detention; - proposals for the establishment of tax incentives and the annual allocation of funds from the relevant budgets to support small businesses; - measures to ensure the transfer to small businesses of the results of research, development and technological work, as well as innovative programs; - measures to ensure the transfer to small businesses of unfinished construction and empty facilities, as well as unprofitable and unprofitable enterprises on preferential terms; - measures to ensure that small businesses have the opportunity to first buy out the real estate objects they lease, taking into account the funds invested in these objects.

State programs for supporting small businesses should be correlated with state programs for promoting employment of the population, implementing migration policy, solving environmental problems and eliminating the consequences of emergency situations. Financial support of state and municipal programs to support small businesses is carried out annually at the expense of the federal budget, funds from the budgets of the constituent entities of the Russian Federation and funds from local budgets, as well as from other sources. The amount of obligatory annual allocated funds is indicated in the expenditure part of the federal budget as a separate line. The amount of funding for these programs from the budgets of the constituent entities of the Russian Federation and funds from local budgets is indicated in the expenditure side of the respective budgets in a separate line. Lending to small businesses is carried out on preferential terms with compensation for the corresponding difference to credit institutions at the expense of funds to support small businesses. Small business support funds have the right to compensate credit institutions in whole or in part for the income they did not receive when lending to small businesses on preferential terms. Small businesses are also insured on preferential terms. At the same time, insurance organizations that insure small businesses enjoy benefits. Small business support funds have the right to compensate insurance organizations in whole or in part for the income they did not receive when insuring small business entities on preferential terms. The amount, procedure and conditions for compensation are established by an agreement between the insurance organization and the relevant fund for supporting small businesses. A special survey of representatives of small businesses showed that a third of the heads of small businesses intend to receive loans from state funds to support small businesses. Credit - funds provided by a bank or other credit institution (lender) under a loan agreement to the borrower on terms of repayment and, as a rule, payment (in the form of interest for using the loan). This is followed by the so-called "partner loan", a bank loan, attracting loans from international organizations and foreign firms, obtaining loans from credit cooperatives.

It goes without saying that solving the problem of small businesses' access to funding sources will significantly activate this sector of the economy in the country. The level of its development, measured according to the indicators generally accepted in developed countries, is clearly insufficient. So, on average, there are only 6-7 small enterprises per 1000 Russians, while in the EU member states - at least 25-35.

Currently, with the participation of the Federal Fund, financial and credit mechanisms have been developed, which, subject to consistent support from the state, should provide more free access for small businesses to funding sources and, most importantly, allow many start-up businesses to start their own business from scratch. ...

One of the forms of support for small businesses is their participation in the production of goods and goods (services) for state needs: the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation provide for the reservation for small businesses of a certain share of orders for the production and supply of certain types of products and goods (services) for state needs.

When forming and placing orders and concluding state contracts for the purchase and supply of products and goods (services) for state needs by types of products, state customers are obliged to place with small businesses at least 15 percent of the total volume of supplies for state needs of this type of product on the basis of tenders for the specified supplies carried out between small businesses.

Federal executive bodies, executive bodies of the constituent entities of the Russian Federation and local self-government bodies develop and implement measures to create an appropriate information infrastructure in order to obtain economic, legal, statistical, production-technological and other information necessary for their effective development by small businesses, and in order to exchange the specified information between them.

Federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local governments develop and implement a set of measures to assist in providing small businesses with modern equipment and technologies, in creating a network of technology parks, leasing firms, business incubators, production and technology centers and others. infrastructure facilities created to support small businesses. Executive authorities and local governments take measures to place orders for the production and supply of specialized equipment and other types of products for small businesses, assist in the creation and organization of activities of small businesses, specialized wholesale markets, product fairs of small businesses, including by providing buildings, structures, equipment, production and office premises, other property that are in state or municipal ownership. Executive authorities and local self-government bodies ensure the development of a system of training, retraining and advanced training of personnel for small businesses. Institutions and organizations providing training, retraining and advanced training of personnel for small businesses enjoy benefits.

Systematic activities for training personnel for small businesses are carried out by higher educational institutions of the country, for example, the Russian Academy of Entrepreneurship, the State University of Management, etc. specializations "entrepreneurship", modern educational and teaching materials have been created.

Taxationsmall business

Small businesses are understood as individual entrepreneurs and organizations registered under the legislation of the Russian Federation that meet the following requirements: authorized capital (in the authorized capital, the share of participation of state, municipal property and property of public organizations should not exceed 25%, a share owned by one or several legal entities that are not small businesses should not exceed 25%); 2) the average number of employees. State support for small businesses in the field of taxation is carried out in two directions: provision of tax incentives within the framework of the traditional operating tax system; simplification of the system of accounting, reporting and taxation of small businesses. The first direction of state support for small businesses in the field of taxation is to provide general and special benefits. Currently, there are the following tax benefits for small businesses: small businesses have the right to apply accelerated depreciation of fixed assets; small enterprises engaged in the production of consumer goods, construction and some others do not pay income tax in the first two years of work; small businesses pay taxes based on the results of their work for the quarter, without paying advance payments.

Another benefit is to provide small businesses with a tax credit in the amount of 10% of annual revenue by deferring tax payments to the budget of the constituent entity of the Russian Federation, but not more than 50%. The tax credit is provided for: purchase and commissioning of domestic equipment replacing imported; carrying out research and development work; environmental protection; replacement of equipment within the framework of the depreciation policy with the service life of the purchased equipment over 8 years; acquisition and commissioning of automatic lines and automatic sections controlled by computers; equipment designed to create jobs for people with disabilities. The tax credit is granted on the basis of a credit agreement concluded between the tax authority and a small business.

The second area - simplification of accounting and taxation - includes both the transition to a simplified system of accounting, reporting and taxation, and the transition to the system of payment of a single tax on imputed income. For legal entities, a simplified accounting, reporting and taxation system includes: replacing most taxes with a single income tax, simplifying accounting and reporting, reducing the number of accounting forms and tax calculations. The simplified system assumes the payment of one performance tax instead of a large number of federal, regional and local taxes and fees established by the legislation of the Russian Federation. For individual entrepreneurs, a simplified system means replacing the payment of personal income tax with the purchase of a patent, maintaining a book of income and expenses. The cost of an annual patent is established by a constituent entity of the Russian Federation and depends on the type of activity. Individuals using the simplified system keep a ledger of income and expenses. A unified tax on imputed income for certain types of activities is established and enforced by the law of a constituent entity of the Federation. The general principles of its collection are determined by federal law. The tax is levied on the imputed income of organizations and individual entrepreneurs from activities in the fields of retail trade, consumer services and public catering. With the introduction of a single tax, taxpayers transferred to pay it cease to pay most federal, regional and local taxes (including insurance contributions to state extra-budgetary funds). The tax rate is set by regional authorities and cannot exceed 20% of the imputed income, calculated according to the basic profitability per unit of the conventional indicator and the number of such units (sales area, number of equipped workplaces, number of employees, etc.). A certificate for the payment of a single tax is issued for each specific type of activity separately.

Change in taxation of small businesses in 2013.

Currently, in Russia, the main tax regimes for small businesses are: the unified tax on imputed income (UTII), the simplified taxation system (STS). In addition, in 2012, entrepreneurs could switch to payment of the simplified taxation system based on a patent. Since 2013, instead of the patent “simplification”, an independent patent taxation system has been introduced. Since 2013, there will be changes in the taxation of small businesses. Patent taxation system

The patent taxation system for small businesses will become more attractive and replace the current USN based on a patent.

Only individual entrepreneurs can apply this regime. In 2012, taxation on the USN patent was limited to the payment of the cost of the patent. In 2013, on the patent system, paying taxes is also replaced by paying the cost of the patent. It is calculated at a rate of 6% of the possible annual income. The procedure for paying the cost of a patent differs from taxation of small businesses in other regimes. You only need to pay the cost of the patent. If the patent is acquired for a period of less than 6 months, then the full cost should be transferred no later than 25 calendar days after the patent commences. If the patent is received for a period from 6 months to a calendar year, then one third of the amount is paid no later than 25 calendar days after the patent starts valid; two thirds - no later than 30 calendar days before the expiration date of the patent. An important change: the value of a patent in 2013 cannot be reduced by the paid premiums for compulsory insurance. Unified Imputed Income Tax (UTII)

Another change that affected the taxation of small businesses in 2013: the application of UTII will not be mandatory. In 2012, small businesses were required to pay UTII if the UTII regime was introduced in the region where the activity is carried out. In 2013, the transition to UTII is voluntary. The procedure for calculating the "imputed" tax will also change if the activity was carried out for an incomplete calendar month. Since 2013, the tax is calculated from the date of registration, based on the actual number of days worked in a given month. The next important change is that to calculate the maximum number of employees (their number should not exceed 100 people), it will be necessary to use not the average, but the average number. Simplified taxation system (STS)

On the STS, the taxation of small businesses is limited to the payment of a single tax on the STS. For entrepreneurs, the "simplified" tax replaces the payment of VAT, personal income tax, property tax of individuals (in relation to property used in activities). The deadlines for submitting notifications about the transition to the simplified tax system have been changed. The notification for the transition to the simplified tax system from 2013 should be submitted no later than December 31, 2012 (and not November 30, as it was before). Newly registered small businesses can apply the simplified tax system from the date of registration. In 2012, it was necessary to have time to inform the inspectorate about the transition to the simplified tax system within 5 days. Since 2013, the deadline for submitting a notification of the transition has been increased to 30 calendar days from the date of registration. If the notification is not submitted within the prescribed period, the taxpayer is deprived of the right to apply the simplified tax system.

Conclusion

Small business development is driven by the following three circumstances. 1. Features of the current stage of development of scientific and technological progress, providing an appropriate material base for the effective functioning of small business. 2. Differentiation of consumer demand and growth in the service sector in the face of rising incomes of the population. 3. Striving to improve your financial situation. The advantage of small businesses is manifested in flexibility, efficiency, the ability to quickly adapt to changes in the market environment. The large number of small firms favors competition. The importance of small businesses is manifested in the socio-economic and political aspects: - conditions are created for increasing jobs; -Citizens are given the opportunity to show their individual abilities by opening their own business that meets their inclinations; - deep specialization and extensive cooperation of production is provided, which serves as a condition for its high efficiency; this leads to the dynamism of economic development, without which the growth of the national economy is impossible - the activities of large and medium-sized enterprises are served: scientific developments are carried out, consulting services are provided, sales of products and the supply of raw materials and equipment are organized; -Consumer demand is caught. The development of science, technology and technology constantly leads to a qualitative change in demand, to which large enterprises cannot quickly respond due to the inertia of production due to its cumbersomeness. This can be done by small businesses, for which it is easier and faster to readjust and control the production process based on changes in market demand.

Collaboration with small businesses allows large businesses to identify sustainable trends in demand and reach millions of consumers through a retail network of shops and stores; - the stability of market relations is ensured, since the citizens who have their own business are focused on achieving financial results. entrepreneurship economic market

Thus, small businesses are an integral part of the country's socio-economic system, small business connects the country's economy into a single whole ...

2. Organizational and economic characteristics of the enterprise

Organizational and economic characteristics of CJSC TsSMZ Joint Stock Company Tsimlyansk Ship Mechanical Plant is a closed joint stock company. The company is a legal entity, acts on the basis of the charter and legislation of the Russian Federation. The company was created without limiting the period of its activity, by transforming the leased enterprise and is its legal successor. Postal address: 347320, Russia, Tsimlyansk, Rostov region, st. Factory, 21A. General Director Victor Konstantinovich Kvint The labor collective of the company consists of individuals who carry out their activities on the basis of an employment agreement (contract). The company ensures compliance with safety regulations, industrial sanitation and fire safety. The company also provides members of the labor contract of the collective with compulsory medical insurance, deductions to the Pension Fund, payment of social insurance benefits and also deductions to other compulsory extra-budgetary funds. The purpose of the company is to make a profit. The company carries out the following main activities: - shipbuilding and ship repair; - production of steel, iron and steel castings; - production of machinery and equipment for hydromechanization for sale on the territory of Russia - other activities not prohibited by law. - production and supply of thermal energy to consumers through high-quality provision of thermal energy in the form of hot water supply and centralized heating, connected residential buildings, regardless of the form of ownership; - making a profit. The enterprise is a legal entity under the current legislation of the Russian Federation, is endowed with property, has an independent balance sheet, a round seal containing its full corporate name in Russian and an indication of its location, current and other bank accounts, as well as stamps, forms with its name. Figure 1 shows the structure of the enterprise CJSC "TsSMZ"

The governing bodies of the company are: - the general meeting of shareholders; - Board of Directors; - the sole executive body (general director). The company has a general tax regime. The company operates in the field of transport engineering, which is an integral part of the most diversified sector of the industry - mechanical engineering. Competitors ZAO TsSMZ 1) Closed Joint Stock Company Hydromechanization Plant Yaroslavl Region, Rybinsk, Suvorova Street 36 General Director Svetlana Nikolaevna Kochueva hydraulic structures. 2) JSC "Promgidromekhanizatsiya" City of Moscow, Guryanova st., 83 General Director Vladislav Valentinovich Babich The enterprise is engaged in the manufacture of dredgers, dredging pumps, mobile suction dredgers, floating pumping stations, floating slurry pipelines, devices for ensuring the operation of dredgers, floating cranes, shipments , hydromonitoring units, devices for extending the seasonality of the work of dredgers, production of spare parts.

Basic technical and economic indicators. Table 1

	Indicators	For the beginning of the year	At the end of the year	Deviations
				Absolute	% Relative
	Sales revenue (thousand rubles)
	Production cost (thousand rubles)
	Profit from sales (thousand rubles)
	Profit before tax (thousand rubles)
	Net profit (thousand rubles)
	The average number of employees, incl.
	Labor productivity, thousand rubles for 1 worker
	Per worker
	Average monthly salary (rubles)
	Average annual salary (thousand rubles)
	Wage fund (thousand rubles)
	Total capital (thousand rubles)
	Average annual cost of fixed assets
	Average annual cost of working capital
	Return on sales%
	Costs per 1 ruble of sales

1.Data of the report of Appendix B position 010 A.O = sales revenue at the end of the year - sales revenue at the beginning of the year 1307438-1279934 = + 27504 O.O in% (27504 * 100) / 12799341 = 2.1 (1279934- sales revenue beginning of the year)

2. Data of Appendix B position 020 AO = cost at the end of the year - cost at the beginning of the year 984536-969837 = + 14699 OO in% (14699 * 100) / 969837 = 1.5 (969837-cost at the beginning of the year) 3. Data of Appendix B, position 050 A.O. = profit from sales per year - profit from sales per year. 248825-251827 = -3002 O.O in% (3002 * 100) / 251827 = 1.1 (251827-profit from sales per year)

4. Data of Appendix B, position 140 AO = profit before taxation per year - profit before taxation per year. 224006-230011 = -6005 O.O (6005 * 100) / 230011 = 2.6 (230011 profit before tax for the current year)

5. Data of appendix B position 190 A.O. net profit per year - net profit per year 173365-188009 = -14644 O.O (14644 * 100) / 188009 = 7.7 (188009-net profit per year)

6. Data of Appendix B (staffing table) Working A.O. 327-307 = + 20 O.O (20 * 100) / 307 = 6.5 Workers A.O. 245-225 = + 20 O.O (20 * 100 ) / 225 = 8.9

7. Labor productivity per employee = sales proceeds at the beginning of the year (end of the year) / average number of employees N. g 1279934/307 = 4169.1 K. g 1307438/327 = 3998.2 A.O. 3998.2-4169.1 = -170.9 O.O (179.9 * 100) / 4169.1 = 4 Labor productivity per worker = sales revenue at the beginning of the year (end of the year) / average number of workers N.g. 1279934/225 = 5688.5 K.G. 1307438/245 = 5336.4 A.O. 5336.4-5688.5 = -352.1 O.O (352.1 * 100) / 5688.5 = 40

8. Data of Appendix B (staffing) (payroll / average number of employees) / 12 months * 1000 N. g (60786: 307): 12 * 1000 = 16500 K. g (67100.4: 327): 12 * 1000 = 17100 A.O. 17100-16500 = + 600 O.O (600 * 100): 16500 = 3.6

9. Average annual salary = (average monthly salary * 12 months): 1000 N. g. 16500 * 12: 1000 = 198 K. g. 17100 * 12: 1000 = 205.2 A.O. 205.2-198 = + 7.2 O.O (7.2 * 100): 198 = 3.6

10. Wage fund = average annual wage * average number of employees N. g 198 * 307 = 60 786 K. g 205.2 * 327 = 67100.4 A.O 67100.4-60786 = + 6314.4 A. O (6314.4 * 100): 60786 = 10.3

11.Total capital = fixed assets (Appendix A, position 120) + current assets total for section II (Appendix A, position 290) N. g265384 + 347023 = 612407 K. year 309895 + 435213 = 745108 A.O 745108-612407 = + 132701 O.O (132701 * 100): 612407 = 21.6 Deviations of the average annual cost of fixed assets of A.O. 309895-265384 = + 44511 O.O (44511 * 100): 265384 = 16.8 Deviations of the average annual cost of working capital A. O 435213-347023 = + 88190 O.O (88190 * 100): 347023 = 25.4

12. Return on sales = (sales proceeds: cost of production) * 100-100 N.g (1279934: 969837) * 100-100 = 31.9 kg (1307438: 984536) * 100-100 = 32.7 A .O 32.7-31.9 = + 0.8 O.O (0.8 * 100): 31.9 = 2.5 13. Costs per 1 ruble of sales = cost of sales: sales revenue N. g 969837 : 1279934 = 0.758 K.G. 984536: 1307438 = 0.753 A.O. 0.753-0.758 = -0.032 A.O. (0.032 * 100): 0.758 = 4.22

3. Calculation of technical and economic indicators of the enterprise for the reporting period

Table # 2 Initial basic data of the company

	Indicators	Designation	For the beginning of the year	At the end of the year
	Sales revenue. thousand roubles
	Average listed population
	Including workers
	The total cost of goods. thousand roubles.
	Labor costs% of the cost
	Conditional fixed costs% of the cost
	Other income, thousand rubles
	Other expenses, thousand rubles
	Authorized capital, thousand rubles
	Fixed assets, thousand rubles
	For the beginning of the year
	Input (quarter)
	Conclusion, thousand rubles (quarter)
	Fixed assets at the end of the year
	Working capital, thousand rubles
	For the beginning of the year
	At the end of the year
	Intangible assets
	Capital investments, thousand, rub.
	Debt capital, thousand rubles
	Land area m 2

1 and 3. Item Appendix B position 010 and 020

2. Item Appendix B (staffing table)

3.1 St = Fzp * 100 / C N.g 60786 * 100/969837 = 6.2 K.g 67100.4 * 100/984536 = 6.8

3.2. ATP = 100-6.2 = 93.8 (beginning of the year) ATP = 100-6.8 = 93.2 (end of the year)

4. Appendix B data position 090 + 120 1627 + 1202 = 2829 (beginning of the year) 2110 + 1506 = 3616 (end of the year)

5. Appendix B data position 100 + 130 14101 + 9749 = 23850 (beginning of the year) 11389 + 16141 = 27530 (end of year)

6. Cou- position 410 of Appendix A

7. Cosposition 120 of Appendix A

8. Cob-position 290 of Appendix A

10. Kkv- position 140 of Appendix A

11.Kz- position 590 + 690 Appendix A 1903 + 38270 = 40173 (beginning of the year) 12120 + 54120 = 66240 (end of the year)

Table No. 3 Calculation of the main technical and economic indicators of the enterprise for 2011

	Indicators		For the beginning of the year	At the end of the year	changes
	Sales proceeds, thousand rubles
	Including workers
	Total capital, thousand rubles
	3) intangible assets
	4) capital investments
	5) Debt capital, thousand rubles
	2) land tax, thousand rubles
	3) material costs
	Gross profit, thousand rubles
	Income tax, thousand rubles
	Equity
	Authorized capital
	Reserve fund
	Accumulation fund
	Consumption fund
	Social Sphere Fund

1.The data are taken from table 2 point 1 Rate of change (Vn end of year / Vn beginning of year) * 100-100 (1307438/1279934) * 100-100 = 2.1

2.The data are taken from table 2, point 2 Rate of change (N end of year / N beginning of year) * 100-100 (327/307) * 100-100 = 6.5 - Rate of change (Np end of year / Np beginning of year) * 100-100 = 8.9

3.Ko = Kos + Kb + Kkv + Kz Beginning of the year Ko = 265384 + 347023 + 7053 + 40173E = 659633 End of the year Ko = 309895 + 435213 + 20482 + 66240 = 831830 Rate of change Ko = (Ko kg / Ko ng) * 100 -100 (831830/659633) * 100-100 = 26.1

1) Kos data table 2 clause 7.4 Rate of Kos change = (309895/265384) * 100-100 = 16.8

2) Cob data table 2 clause 8.2 Rate of change Cob = (435213/347023) * 100-100 = 25.4

5) Data Kz of Appendix A position 590 + 690 (or table 2, point 11) Rate of change Kz = (66240/40173) * 100-100 = 64.9

4) Kkv data of Appendix A position 140 (or table 2 point 10) Rate of change Kkv = (20482/7053) * 100-100 = 190

4.Data table 1 point 2 (or ATP + Sr) Rate of change С = (984536/969837) * 100-100 = 1.5

4.1 Cpc = Ca + Hs 1) Ca = Co * 0.05 Beginning of the year Ca = 265384 * 0.05 = 13269.2 End of the year Ca = 309895 * 0.05 = 15494.7 Rate of change Ca = (15494.7 / 13269.2) * 100-100 = 16.7

2) Data S table2 item 12 Ns = S * 5000 * 0.015 Beginning (end) of the year Ns = 1000 * 5000 * 0.015 = 75 Beginning of the year ATP = 13269.2 + 75 = 13344.2 End of the year ATP = 15494.7 + 75 = 15569.75 Rate of change ATP = (15569.75 / 13344.2) * 100-100 = 16.6

4.2 Rd = S-ATP Beginning of the year Rd = 969837-13344.2 = 956492.8 End of the year Rd = 984536-15569.75 = 968966.2 Rate of change Rd = (968966.2 / 956492.8) * 100-100 = 1.3

1) Data St of Appendix B (staffing) total Rate of change St = (67100.4 / 60786) * 100-100 = 10.3

2) Ссн = St * 0.34 Beginning of the year 60786 * 0.34 = 20667.2

End of the year 67100.4 * 0.34 = 22814.2 Rate of change Ссн (22814.2 / 20667.2) * 100-100 = 10.3 -Нп = Ст * 0.26

Beginning of the year 60786 * 0.26 = 15804.36

End of the year 67100.4 * 0.26 = 17446.2

Rate of change Нп = (17446.2 / 15804.36) * 100-100 = 10.3 -Нs = St * 0.029

The beginning of the year is 60786 * 0.029 = 1762.

End of the year 67100.4 * 0.029 = 1945.9 Rate of change Hc = (1945.9 / 1762.8) * 100-100 = 10.3 -Hco = St * 0.002

Beginning of the year 60786 * 0.002 = 121.5

End of the year 67100.4 * 0.002 = 134.2 Rate of change Нсо (134.2 / 121.5) * 100-100 = 10.3 -Nm = St * 0.051

Beginning of the year 60786 * 0.051 = 3100 End of the year 67100.4 * 0.051 = 3422 Rate of change Nm = (3422/3100) * 100-100 = 10.3

2) Nm = Nmf + Nmt Nmf = St * 0.031 Start of the year 60786 * 0.031 = 1884.3 End of the year 67100.4 * 0.031 = 2080

A) Rate of change Nmf = (2080 / 1884.3) * 100-100 = 10.3 Nmt = St * 0.02 Beginning of the year 60786 * 0.02 = 1215.7 End of the year 67100.4 * 0.02 = 1342

B) Rate of change Nmt = (1342 / 1215.7) * 100-100 = 10.3 Beginning of the year Nm = 1884.3 + 1215.7 = 3100 End of the year Nm = 2080 + 1342 = 3422

3) Cm = Spr-St-Csn Beginning of the year Cm = 956492.8-60786-20667.2 = 875039 End of the year Cm = 968966.2-67100.4-22814.2 = 879051 Rate of change Cm = (879051/875039) * 100-100 = 0.4

5.Data Pv Appendix B position 029 Rate of change Pv = (322902/310097) * 100-100 = 4.1

6.Data Pp Appendix B position 150 Rate of change Pp = (248825/251827) * 100-100 = -1.1

7.Data Pdo Appendix B position 140 Rate of change Pdo (224006-230011) * 100-100 = -2.6

8.Data Npr Appendix B position 150 Rate of change Npr = (50641/42002) * 100-100 = 20

9.Ph = Pdo-Npr Beginning of the year 230011-42002 = 188009 End of the year 224006-50641 = 173365 Rate of change Ph = (173365/188009) * 100-100 = -7.7

10.Phr = Ph * 0.05 Beginning of the year 188009 * 0.05 = 9400 End of the year 173365 * 0.05 = 8668 Rate of change Pfr = (8668/9400) * 100-100 = -7.7

11.Phn = Ph * 0.35 Beginning of the year 188009 * 0.35 = 65803 End of the year 173365 * 0.35 = 60677 Rate of change Pfn = (60677/65803) * 100-100 = -7.7

12. PPP = PP * 0.3 Beginning of the year 188009 * 0.3 = 56402.7 End of the year 173365 * 0.3 = 52009.5 Rate of PPP change = (52009.5 / 56402.7) * 100-100 = -7.7

13.Phs = Ph * 0.2 Start of year 188009 * 0.2 = 37601 End of year 173365 * 0.2 = 34673 Rate of change Phs = (34673/37601) * 100-100 = -7.7

14.Ks = Ku + Fr + Fn + Fn + Fs -Ky = Appendix A data position 410 -Fn = Ca + Pchn Beginning of year 13269.2 + 65803 = 79072.2 End of year 15494.7 + 60677 = 76171.7

Rate of change Fn = (76171.7 / 79072.2) * 100-100 = -3.6 -Fp = St + PPP Beginning of the year 60786 + 56402.7 = 117188 End of year 67100.4 + 52009.5 = 119109 Rate of change Fp = (119109/117188) * 100-100 = 1.6 -Fs = Pchs Start of year 37601 End of year 34673

Rate of change Фс = (34673/37601) * 100-100 = -7.7 -Start of the year Кс = 41 + 79072.2 + 117188 + 37601 = 233903 End of the year Кс = 41 + 76171.7 + 119109 + 34673 = 229995

Rate of change Кс = (229995/233903) * 100-100 = -1.6

According to the profit and loss statements for 2011, we can say that the year was not productive for the company, since the deviations of the main indicators - profit, cost price and sales proceeds are negative. However, the average number of employees has increased. Possibly negative deviations in the main indicators are due to the fact that the fulfillments under the last contracts with partners were paid later and were not included in the financial statements.

4. Calculation of TPE when changing factors of production

Table 4 - changes in production factors for the project (option 8)

	Indicators	Increase in indicators%	Indicators after increase
	Sales revenue Vn
	Cost price
	Average number of employees
	Average annual cost of fixed assets Kos
	Average annual amount of working capital Kob
	Average monthly salary
	Equity

1.1307438+1307438*0.16=1516628

2. 984536+984536*0.12=1102680

3.327+327*0.05=343

4.309895+309895*0.14=353280 5.435213+435213*0.15=500495

6.17100+17100*0.14=19494

7.229996+229996*0.12=257596

Table 5 - Calculation of the main technical and economic indicators of the enterprise for the project (taking into account the factors of change)

	Indicators				changes
	Sales proceeds, thousand rubles
	Average number of employees
	Including workers
	Total capital, thousand rubles
	1) the average annual cost of fixed assets, thousand rubles.
	2) the average annual amount of working capital
	3) intangible assets
	4) capital investments
	5) Debt capital, thousand rubles
	Full cost of production, thousand rubles
	Conditionally fixed costs, including
	1) depreciation deductions of fixed assets, intangible activity, thousand rubles. 0.05
	2) land tax, thousand rubles
	Conditional variable costs, thousand rubles
	1) Labor costs (salary fund)
	2) deduction to the unified social tax, thousand rubles.
	Pension fund, thousand rubles 26%
	Social Insurance Fund of the Russian Federation, thousand rubles 2.9%
	Compulsory insurance fund against industrial accidents and occupational diseases 0.002%
	Compulsory Health Insurance Fund 5.1%
	a) federal compulsory insurance fund 3.1%
	b) territorial compulsory health insurance fund 2%
	3) material costs
	Gross profit, thousand rubles
	Profit (loss) from sales, you log.
	Profit (loss) before taxation, thousand rubles
	Income tax, thousand rubles
	Net profit (loss), thousand rubles
	Contributions to the reserve fund 5%
	Deduction fund accumulation 35%
	Consumption fund deduction 30%
	Contribution to the social fund 20%
	Equity
	Authorized capital
	Reserve fund
	Accumulation fund
	Consumption fund
	Social Sphere Fund

In the column "year" we transfer the column to the end of the year table 3

1.Data Vn in "project" position 1 table 4 Rate of change (Vn project / Vn year) * 100-100 (1516628/1307438) * 100-100 = 15.9

2.The data are taken from table 4 point 3 Rate of change (N end of year / N beginning of year) * 100-100 (343/327) * 100-100 = 4.8

3.Ko = Kos + Kob + Kkv + Kz Project Ko = 353280 + 500495 + 20482 + 66240 = 940497 Rate of change Ko = (Ko project / Ko year) * 100-100 (940497/831830) * 100-100 = 13

1) Kos data table 4 point 4 Rate of Kos change = (353280/309895) * 100-100 = 13.9

2) Cob data table 4 point 5 Rate of change Cob = (500495/435213) * 100-100 = 15

4.Data table4 point 2 (or ATP + Sr) Rate of change С = (1102680/984536) * 100-100 = 11.9

4.1 Cpc = Ca + Hs A) Ca = Kos * 0.05 Project Ca = 353280 * 0.05 = 17664 Rate of Ca change = (17664 / 15494.7) * 100-100 = 13.9

4.1 Project ATP = 17664 + 75 = 17739 Rate of change ATP = (17739 / 15569.75) * 100-100 = 13.9

4.2 Rd = C-ATP Project Rd = 1102680-17739 = 1084941 Rate of change Rd = (1084941 / 968966.2) * 100-100 = 11.9

1) Project St = average monthly wages (table 4, point 6) * 12 months * average payroll (table 4, point 3) St = 19494 * 12 * 343 = 80237 Rate of change St = (80237 / 67100.4) * 100-100 = 19.5

2) Ссн = St * 0.34 Project 80237 * 0.34 = 27280

Rate of change Ссн (27280/22814) * 100-100 = 10.3 -Нп = St * 0.26 Draft 80237 * 0.26 = 20861 Rate of changes Нп = (20861/17446) * 100-100 = 18.5 -Ns = St * 0.029 Draft 80237 * 0.029 = 2327

Rate of change Нс = (2327/1946) * 100-100 = 19.5 -Нсо = St * 0.002 Project 80237 * 0.002 = 160.4

Rate of change НСО (160.4 / 134.2) * 100-100 = 19.5 -Nm = St * 0.051 Project 80237 * 0.051 = 4092

Rate of change Nm = (4092/3422) * 100-100 = 19.5

2) Nm = Nmf + Nmt A) Nmf = St * 0.031 Project 80237 * 0.031 = 2487 Rate of change Nmf = (2487/2080) * 100-100 = 19.5

B) Nmt = St * 0.02 Project 80237 * 0.02 = 1604 Rate of change Nmt = (1604/1342) * 100-100 = 19.5

3) Cm = Spr-St-Csn Project Cm = 1084941-80237-27280 = 977424 Rate of change Cm = (977424/879051) * 100-100 = 11.1

5.Pv = Vn-C Project 1516628-1102680 = 413948 Rate of change Pv = (413948/322902) * 100-100 = 28.1

6.Пп = Vn-C-commercial and administrative expenses (Appendix B position 030 and 040) Project Pp 1516628-1102680-26180-47897 = 339871 Rate of change Pp = (339871/248825) * 100-100 = 36.5

( 315052/224006) * 100-100 = 40.6

9.Ph = Pdo-Npr (position 150 of Appendix B) Project Pch = 315052-50641 = 264411 Rate of change Ph = (264411/173365) * 100-100 = 52.5

10. Pfr = Ph * 0.05 Project 264411 * 0.05 = 13220.5 Rate of change Pfr = (13220.5 / 8668) * 100-100 = 52.5

11.Ppn = Pp * 0.35 Project 264411 * 0.35 = 92544 Rate of change Ppn = (92544/60677) * 100-100 = 52.5

12.PPP = PP * 0.3 Project 264411 * 0.3 = 79323.3 Rate of PPP change = (79323.3 / 52009.5) * 100-100 = 52.5

13.Phs = PCh * 0.2 Project 264411 * 0.2 = 52882.2 Rate of change PChs = (5288.2 / 34673) * 100-100 = 52.5

14.Ks = Ku + Fr + Fn + Fn + Fs -Ku = Appendix A data position 410 -Fn = Ca + Pchn Project 17664 + 92544 = 110208

Rate of change Fn = (110208 / 76171.7) * 100-100 = 44.6 -Fp = St + Pchp Project 80237 + 79323 = 159560

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