The main functions of the economic planning department at the enterprise. Organization of effective work of the planning and economic department of the enterprise

Send your good work in the knowledge base is simple. Use the form below

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

Posted on http://www.allbest.ru/

COURSE WORK

Subject: Operational production management

On the topic: “Organization of effective work of the planning and economic department of an enterprise. Formation of performance criteria"

ANNOTATION

Organization of effective work of the planning and economic department of the enterprise. Formation of performance criteria. Course work.

Chelyabinsk, 2012. - 28 s.

Bibliography - 15 titles.

The course work consists of two chapters.

The first chapter is devoted to the theoretical foundations of the work of the planning and economic department of an enterprise: tasks, functions, organization of work.

The second chapter analyzes the practical aspects of the effective work of the economic planning department, namely the formation of efficiency criteria.

INTRODUCTION

2.1 Formation of performance criteria

2.2 Criteria for assessing the effective work of the economic planning department

CONCLUSION

LITERATURE

INTRODUCTION

In a market economy, the sustainability and success of any enterprise can only be ensured by effective planning of its economic activities. Planning functions in such areas as planning the activities of an individual economic unit and planning economic relations. Planning, as a central element of management, covers a system of principles, methods, forms and techniques for regulating the market mechanism in the field of using limited resources in order to increase the competitiveness of an economic entity.

The essence of planning in a market economy lies in the scientific justification at enterprises of future economic goals for their development and forms of economic activity, the selection of the best schemes for their implementation, based on the most complete identification of the types, volumes and terms of production of goods required by the market, the performance of work and the provision of services and the establishment such indicators of their production, distribution and consumption that, with full use of limited production resources, can lead to the achievement of quantitative and qualitative results predicted in the future. These responsibilities at the enterprise are performed by the economic planning department. This determines the relevance of the topic of the course work.

The object of the course work is the planning and economic department of the enterprise.

The subject of the study of this work is the process of organizing the work of the economic planning department and its effectiveness.

The purpose of this course work is to study the organization of effective work of the economic planning department at an enterprise. To achieve this goal, it is necessary to solve the following tasks:

1) familiarization with the concept of intra-company planning;

2) study of the functions and tasks of the economic planning department;

3) study of the organization of work of the economic planning department;

4) consideration of the process of forming performance criteria;

5) analysis of criteria for assessing the effective work of the economic planning department.

Problem solving is carried out by sequential consideration of each paragraph of the work.

To write the course work, the literature of domestic authors was used, such as Mironova A.V., Ilyin A.P., Taburchak P.P., as well as Internet resources.

CHAPTER 1. THEORETICAL FOUNDATIONS OF THE WORK OF THE PLANNING AND ECONOMIC DEPARTMENT OF THE ENTERPRISE

1.1 Intra-company planning as the most important management function

A plan is an official document that reflects the forecast for the development of the organization in the future, intermediate and final tasks, goals facing it and individual divisions; mechanism for coordinating current activities and allocating resources; Contingency strategy.

The essence of planning is manifested:

1. In specifying the development goals of all companies and each division separately for a specified period.

2. Determination of the economic task, means and their achievement, timing and sequence of implementation.

3. Identification of material, labor and financial resources necessary to solve the assigned tasks.

Thus, the purpose of planning, as a management function, is to strive to take into account in advance, if possible, all internal and external factors that provide favorable conditions for the normal functioning and development of the organization. Therefore, planning is designed to ensure the relationship between certain divisions of the enterprise, including the entire technological chain:

1. Research work

2. Production and sales

3. The relationship between marketing and control.

This activity is based on identifying and forecasting consumer demand, analyzing the organization’s strengths and weaknesses, assessing available resources and prospects for the development of market conditions.

The need and need for planning arise from the following:

1. Socialization of production.

2. Specialization and cooperation of production within the framework of public economics.

3. The presence of numerous structural divisions within the company.

4. Close intercompany ties with suppliers of raw materials, including a single technological process.

5. NTP requirements - quickly take into account and master the latest achievements of science and technology.

Planning tasks:

Long-term planning should determine the overall strategic goals and directions of development of the company; for this, resources and stages for solving the assigned tasks are necessary.

Current planning is focused on the actual achievement of intended goals, based on specific conditions and market conditions, at each given stage of development. The current plan is broken down and long-term plans are specified taking into account the specific situation.

Planning principles include:

1) Ranking of objects by degree of importance;

2) automation of the planning system;

3) balance of the plan;

4) continuity of strategic and tactical plans;

5) application of scientific approaches and methods to planning;

6) social orientation of the plan;

7) providing feedback;

8) economic feasibility of planned indicators;

9) consistency of the plan with the parameters of the external environment;

10) adaptability to the situation.

Types of planning:

Ш On the subject of planning - target, funds planning, program, action planning;

Ш According to the degree of coverage: - general and specific;

Ш In form - text and graphic;

Ш According to the form of functioning - global, contour, detailed;

Ш According to the terms - short-term, medium-term, long-term.

Ш According to the depth of planning - sales, production, procurement, investments, finance, personnel;

The following types of plan are also distinguished:

1) Financial plans - costs, production preparation, expenses and income plan, cash plan, balance sheet plan.

2) Structural and organizational - planning the location of the enterprise, planning production, planning the areas of activity of departments and sections.

1.2 Tasks and functions of the economic planning department

The economic planning department is an independent structural division of the enterprise. The department is created and liquidated by order of the director of the enterprise. In most cases, the economic planning department reports directly to the commercial director.

The leadership of the economic planning department is as follows: the department is headed by the head of the economic planning department, appointed to the position by order of the director of the enterprise. The head of the economic planning department has one or more deputies. The responsibilities of the deputy are determined by the head of the PEO. The deputy and heads of structural divisions within the economic planning department, other employees of the department are appointed to positions and dismissed from positions by order of the director of the enterprise upon the recommendation of the head of the economic planning department.

The composition and staffing of the economic planning department is approved by the director of the enterprise based on the conditions and characteristics of the enterprise’s activities upon the recommendation of the head of the economic planning department and in agreement with the personnel department, the department of organization and remuneration, etc.

The department includes structural units and groups of specialists. The head of the economic planning department distributes responsibilities among department employees and approves their job descriptions.

The tasks of the planning and economic department of the enterprise are:

1) formation of a unified economic policy of the organization based on the results of an analysis of the state and development trends of the industry to which the enterprise belongs;

2) improving the program for planning expenses for the activities of the enterprise, investment programs;

3) formation and determination of the economic direction of the organization’s development in order to adapt its economic activities and management system to external and internal economic factors changing in market conditions;

4) leadership in the preparation of draft current plans by divisions of the organization for all types of economic activities in accordance with orders from counterparties and concluded contracts;

5) identification of unprofitable products, development of measures to remove these products from production;

6) full (comprehensive) analysis of all types of activities of the organization;

7) organization and coordination of research to determine the conditions for increasing the competitiveness of manufactured products and the development of appropriate measures based on the results obtained;

8) preparation of proposals on specific areas of market research in order to determine the prospects for the development of the enterprise;

9) statistical accounting of all production and technical and economic indicators of the organization’s work, systematization of statistical materials;

10) preparation of economic and statistical reporting in a timely manner;

11) development and communication to the structural divisions of the organization of projected volumes of production in connection with the volumes of financing;

12) development of standardized documentation, economic samples, introduction of automated information systems for processing planning and accounting documentation;

14) organizing the exchange of experience in economic work, conducting seminars to improve the skills of employees of the financial and economic divisions of the organization and third-party enterprises.

The functions of the PEO include:

1. Economic planning and analysis of the economic state of the organization, as well as monitoring the implementation of economic legislation by the organization’s divisions;

2. Development and preparation for approval of draft prospective and retrospective plans for economic activity and development of the enterprise;

3. Management of the preparation of medium-term and long-term comprehensive plans for production, financial activities, business plans of the company, coordination and coordination of their sections;

4. Planning the volume of capital investments and operating funds to pay for equipment and inventory based on requests from the production and technical divisions of the enterprise, as well as determining the limits of such capital investments and developing measures for the effective use of capital investments;

5. Development of measures to increase labor productivity, increase production profitability, increase profits, reduce costs of production and sales of products, eliminate losses and expenses;

6. Preparation of proposals, justifications and calculations for the costs of R&D, capital repairs of fixed assets, communicating cost plans to the financial department;

7. Determining the amount of costs for retraining based on forecasts of personnel needs for the organization;

8. Formation of the organization’s pricing policy and development of forecasts for the organization’s economic development in accordance with market needs;

9. Development of planned technical and economic standards for material and labor costs, draft wholesale and retail prices for the enterprise’s products, tariffs for work (services) taking into account supply and demand and in order to ensure the planned volume of profit.

10. Drawing up standard cost estimates for products and monitoring the introduction into them of current changes in planned prices for the main types of raw materials used in production.

1.3 Organization of the work of the economic planning department

The documents on the basis of which the work of the PEO is carried out are laws and regulations, regulations on the PEO, its divisions, job descriptions of department employees, as well as internal regulations.

All services of the enterprise - both production and functional - participate in planning their activities. Planning and economic bureaus or professional groups are organized in workshops and departments. The structure of planning and economic services of enterprises depends, first of all, on the size of production, product characteristics, market position, form of ownership, level of solvency, etc. With a shopless management structure, planning functions are performed by top-level economists-managers. Each enterprise independently chooses the structure of its economic planning bodies.

In the process of implementing tasks and performing its functions, the economic planning department interacts with various departments of the organization:

· with the financial department of financial and credit plans to receive reports on the implementation of financial plans and the results of financial analysis, methodological and instructional materials on financial activities; to provide medium-term and long-term plans for the organization’s production activities, planned technical and economic standards for material and labor costs, results of economic analysis of all types of enterprise activities;

· with general accounting data necessary for economic planning, forecasting and analysis;

· with production departments to receive and provide reports on the implementation of the production plan, data on labor costs, use of working time, the results of analysis of the activities of production departments for previous planning periods with recommendations for a more complete and uniform utilization of production capacity;

· with the department of the chief technologist on issues of obtaining data necessary for economic planning, forecasting and analysis, projects of long-term and retrospective plans for the development and implementation of resource-saving technological processes;

with the department of logistics, sales, marketing of the organization and remuneration, legal department, etc.

The economic planning department is authorized to:

§ provide structural units of the organization with methodological instructions on economic calculations, accounting and planning, which are mandatory for execution by units;

§ request and receive from all structural divisions of the enterprise information that is necessary to perform the tasks assigned to the department;

§ independently conduct correspondence on issues of economic planning and statistical reporting, as well as on other issues that are within the competence of the department and do not require approval from the head of the enterprise;

§ represent on behalf of the enterprise on issues within the competence of the PEO in relations with state and municipal authorities, other enterprises, organizations, institutions;

§ check the correctness and validity of estimates, calculations, and other accounting and reporting documentation compiled by the structural divisions of the organization;

§ hold meetings and participate in meetings held at the enterprise on issues of production and economic activity of the enterprise;

§ to involve, in the prescribed manner, specialists from structural divisions of the enterprise, experts from third-party organizations to participate in the consideration and implementation of work on issues within the competence of the department.

However, despite the breadth of rights of the economic planning department, it is responsible for the proper and timely implementation of the functions assigned to it, tasks that are reflected in the Regulations on the department.

It is also necessary to note the responsibility of the head of the planning and economic department: he is personally responsible for organizing the activities of the department to carry out the tasks and functions assigned to the department, for organizing the prompt and high-quality preparation and execution of documents in the department, for conducting office work in accordance with the current rules and instructions, as well as for the use of information by department employees strictly for official purposes, the timeliness and quality of execution of documents and instructions from the management of the enterprise, for creating conditions for the production activities of department employees.

The high pace of modern production, the requirement for quick response to the slightest deviations from plans, the need for immediate localization and elimination of interruptions make it mandatory to use a set of technical equipment in the practice of the economic planning department. The use of these tools greatly simplifies tasks and raises operational planning to a higher level of quality.

The tasks of developing optimal production plans, ranging from long-term ones and including daily shifts, operational accounting and dispatch control of production progress, find the most effective solution in the conditions of automated production control systems (APS). Automatic control system covers and connects all functions of management and production planning based on the improvement of organizational management methods, the use of economic and mathematical methods and high-speed computer technology, as well as modern means of storing, processing, displaying and transmitting information.

The introduction of automated control systems requires streamlining the information base, developing documentation and document flow, and creating a regulatory framework. Regulatory and other relatively permanent production information, appropriately encrypted, is stored in the CC in a file of regulatory and reference information on electronic media.

If in the process of planned calculations there is a need to use intermediate or final results of one calculation in others, it must be ensured that these results are output to electronic media, which also goes to the computer file cabinet. Thus, the coordination of information flows of subsystems is ensured, i.e., documentary and normative unity and the connection of resultant and initial data in a complex of planned calculations.

Mathematical support for automatic control systems includes the development of methods and algorithms for solving problems, working non-standard programs.

On this basis, automated control system in terms of operational planning allows:

a) use computer technology to calculate the formation of a production program and build a nomenclature-calendar plan, calculate calendar-planning standards and develop shop operational programs, build calendar plans-sections;

b) automate the process of processing reporting data, generate and receive analytical information that continuously displays the actual progress of the production process;

c) adjust operational programs and calendar schedules and carry out scientific forecasting of work completion on time;

d) accumulate systematic statistical data on the actual duration of cycles and labor intensity of work for the development of integrated normative and reference materials.

Automation and mechanization of planning, accounting and regulation work dramatically improves the quality of planned calculations, allowing the selection of the most appropriate solutions, greatly reduces labor intensity and increases the efficiency of the department as a whole.

intra-company planning economic profitability

CHAPTER 2. PRACTICAL ASPECTS OF THE EFFECTIVE WORK OF THE PLANNING AND ECONOMIC DEPARTMENT OF THE ENTERPRISE

2.1 Formation of performance criteria

Western management bases business management on the value approach, which states: “Everything must bring value. He who doesn’t bring value eats it up.” Thus, KPIs (Key Performance Indicators) are mainly designed to measure the performance of each department or employee.

The difference between this system and our usual performance indicators is that each specific business has its own KPIs. Consequently, negative indicators of the effective operation of one enterprise may well be positive for another if they are in different conditions (different market, stage of development of the company, personnel composition, degree of management training, etc.). In addition, specific goals and objectives for one organization are a long-past stage, while for another, on the contrary, they are a distant prospect.

Consequently, the concept of efficiency ceases to be absolute and turns into a critical factor for this particular business at this particular stage of the enterprise (or one of its divisions).

Before you begin to develop indicators that determine the performance of any department or employee, you should answer the main question: what are the critical factors for a particular business? In other words, when the organizational structure of an enterprise is developed and approved, a division is created, the first question must be asked: why is this or that department, workshop, division, employee needed? That is, what are managerial expectations from their work? After answering the first question, the second immediately arises: how to measure the quality of work and its effectiveness?

And here the KPI system of economic indicators comes to the rescue, designed to evaluate everyone’s activities, not only in the context of the positive result achieved, but also from a critical perspective.

In this case, for each performance indicator, a certain matrix is created that describes the indicator itself, the object of reflection, the possibility of calculation frequency and the purpose of calculation.

An example of such a matrix is shown in Table 1.

Table 1 - Performance indicator matrix

Index	Meaning	The person who evaluates the indicator	Possible frequency of calculation	Use Cases
Profit remaining after taxation, payment interest and dividends	Profit remaining after taxes, on which influence levels of income, expenses, investments (depreciation)	General Director, branch directors responsible for the revenue and expenditure parts of their budget		Calculation of bonuses, self-financing reserve, obtaining loans, assessment of return on investment
Profitability level (usually in percentage)	Ratio of gross profit to total sales	Heads of departments or business areas developing a product or service	Annually, monthly, and also until the release of a product or technology thoroughly completed- th process	To assess the prospects for product development, the impact of demand for a product or service, the impact of competition
Personnel rotation	The ratio of the total number of people laid off during a period to the number of employees during the same period	HR director, heads of structural divisions of the company with a separate staffing table	Monthly, quarterly, annually	To assess the impact of staff turnover on business results, predict the periods of the most active search for personnel, determine the loyalty of each category of employees, identify hidden savings reserves, assess the efficiency of the personnel apparatus
Average sales volume	Individual sales volume (in pieces, monetary units) of each seller	Sales department, sales manager	Daily, weekly, monthly, quarterly, annually	Planning the revenue side of the department's budget, measuring the performance of each person or department and, as a result, distributing the bonus fund, identifying seasonality
The ratio of the turnover periods of receivables and payables (as well as each of the periods separately)	The ratio of the average payment period by the buyer to the average payment period by the supplier	Work department with clients, financial department, commercial department, sales department	Monthly, quarterly, annually	Planning cash flows and cash gaps, obtaining loans, calculating deferred payments under contracts, establishing discounts for early payment, identifying internal sources of financing

KPI is not just performance indicators for each department and the enterprise as a whole, but also a system of indicators that reflect the critical points of a particular business.

The indicators indicated in the table and proposed for use to measure the performance of departments and officials do not constitute performance criteria in themselves. So, for example, the indicator “profit remaining after taxation, interest and dividends,” like any profit, is not in itself an indicator of the organization’s performance, since the latter can make a profit, but not be effective. The same applies to profitability (profitability) of sales, since profitability is an economic indicator, the calculation of which uses profit, which in itself does not reflect efficiency.

However, if an enterprise operates in the field of low-profit production (bakery plant or sale of newspapers and magazines), then under these conditions the availability of profit can be considered a critical factor for this business and be included in a comprehensive assessment system.

It should be noted that the indicator of personnel rotation can hardly be attributed to efficiency indicators, since the “turnover” of personnel can also be a positive factor. In general, placing the indicator of the dynamics of layoffs in the numerator helps to place the parameters of the efficiency of the use of labor resources (such as, for example, the indicator of labor productivity) within the boundaries that ensure the productivity of their use. Thus, it will be impossible to determine the role of the number of dismissed employees in isolation from real indicators of the efficiency of the use of labor resources.

But if we assume that the number of fired (resigned) employees negatively characterizes the work of the HR director (considering that his duties, on the contrary, include keeping people at the enterprise in every possible way) and is critical for the work of another enterprise, then, of course, for the service personnel, this will be an indicator of the performance of the entire department. However, if we talk specifically about measuring the efficiency of using labor resources, then the main thing here should still be the indicator of labor productivity.

The average volume of sales in physical terms also does not evaluate the effectiveness of sales separately from comparison with the costs of these sales. But if the company has just entered the market and is in the expansion stage, then the positive dynamics of sales growth in physical terms can play the role of a critical factor for it in a specific time period and reflect, for example, the effectiveness of the strategic developments of the marketing department at this stage of business development.

Of the entire table presented, perhaps only the last column - the turnover indicator - can be classified as efficiency parameters.

To start developing and implementing KPIs, you can use one of two options:

Option 1 - proceed from the organizational structure of the organization, answering the question about the goals (they should be stated in the Regulations on departments, divisions, etc.) for each division.

Option 2 is to proceed from a comprehensive analysis of the enterprise’s performance, i.e., take each group of performance indicators and “link” specific structures to them.

In this case, each efficiency group can add its own indicators that are critical for the enterprise (or division) at this stage. For example, as mentioned above, sales growth may be critical for an organization in a given period of time, regardless of the costs of these sales. Or capital productivity may not be a criterion for assessing the performance of an enterprise when it has doubled or tripled the volume of fixed assets and is ready to completely renew its equipment fleet several times a year in order to achieve a specific strategic goal: to win a certain market share by the target date, flooding the market with its products at any cost .

In practice, the development and implementation of such a system for assessing everyone faces the same problem - the low level of education of middle managers who are not ready for the team development and implementation of such complex management systems.

Determining critical business factors is a team work, complex. All players must meet a certain professional level. The KPIs of one division should not conflict with the indicators of another (for example, if one division sees its task as increasing labor productivity precisely by reducing the number of employees, and another division sees it as maintaining the enterprise’s personnel at the achieved level with all its might, then this, of course, is a conflict of interests).

Therefore, during development, someone must act as a focal point to ensure that all KPIs are consistent with each other.

The introduction of a KPI system of indicators, first of all, allows us to identify managers who do not even understand what, in fact, they are responsible for in the enterprise; they are unable to formulate their goals, identify guidelines for their work, not to mention the fact that they cannot measure its results.

Of course, if the enterprise has at least one professional economist who can translate any formulated goal into the language of economic indicators, then managers can be spared this, but they must provide the formulation of criteria for evaluating their work.

In addition, the introduction of such an approach makes it possible to develop an effective remuneration system, since it fully measures the achievement of set goals.

2.2 Criteria for assessing the effective work of the planning and economic department of an enterprise

If the Regulations on the planning and economic department of an enterprise define the goal of “Increasing the efficiency of using all types of resources of the enterprise,” then the criteria for assessing the effective work of this department will be at least:

b turnover of all types of working capital;

b relative savings of resources (presence or absence);

b change in the level of costs by 1 rub. products;

ь capital productivity;

b labor productivity;

b payback period of investments, profitability of specific types of financial investments.

Let's look at each criterion in more detail:

1. Turnover of working capital is the duration of one complete circulation of funds, starting from the first and ending with the third phase. The faster working capital goes through these phases, the more products an enterprise can produce with the same amount of working capital. In different economic entities, the turnover of working capital is different, as it depends on the specifics of production and conditions of sales of products, on the features in the structure of working capital, the solvency of the enterprise and other factors.

The calculation of working capital turnover can be carried out both according to plan and actually. The planned turnover can be calculated only for standardized working capital, the actual turnover can be calculated for all working capital, including non-standardized ones. A comparison of planned and actual turnover reflects the acceleration or deceleration of the turnover of normalized working capital. When turnover accelerates, working capital is released from circulation; when it slows down, there is a need for additional involvement of funds in turnover. Turnover can be determined both general and private. The duration of one revolution in days is determined based on the formula:

where O is the duration of one revolution;

C0 - balances (average annual or at the end of the upcoming (reporting) period), rub.;

T - volume of commercial products (at cost or in prices), rub.;

D - number of days in the reporting period.

The turnover ratio shows the number of turnovers made by working capital (for half a year, quarter), and is determined by the formula:

Ko = T / Co

where Ko is the turnover ratio, i.e. the number of revolutions.

General turnover characterizes the intensity of use of working capital as a whole for all phases of the circulation, without reflecting the characteristics of the circulation of individual elements or groups of working capital. The overall turnover indicator seems to neutralize the process of improving or slowing down the turnover of funds in individual phases.

2. Relative savings of resources (presence or absence) is savings that characterize the reduction in the actual consumption of resources in relation to their planned level of consumption, taking into account the implementation of the plan for production volume (or its dynamics in the reporting period compared to the base one. It is determined by subtracting the amount of actual consumption specific types of resources from their consumption according to the plan (or in the base period), adjusted to the index (level) of plan implementation in terms of production volume (or taking into account the dynamics compared to the base period).The presence of relative savings means that the actual consumption of one or another type of resources per unit of production was below planned standards (report in the base period).

3. The most general indicator of product cost, expressing its direct connection with profit, is the level of costs per 1 ruble of marketable products:

Costs per 1 ruble TP = Salary/TP

where Z is the total amount of production costs,

TP - commercial products.

Direct impact on the change in the level of costs by 1 rub. marketable products are influenced by factors that are in direct functional connection with them: changes in the volume of products produced, their structure, changes in the price level for products, changes in the level of unit variable costs, changes in the amount of fixed costs.

The deviation of the level of costs per 1 ruble of marketable products from the plan is explained either by production failures or by a miscalculation of the plan by the planning and economic department and serves as the reason for finalizing the plan and eliminating these deviations by the PEO.

4. The capital productivity indicator illustrates the volume of commercial or gross output in relation to the value of the enterprise's fixed assets. Capital productivity shows how many products an enterprise produces for each unit of value of fixed assets that were invested in it. The basic formula for capital productivity (F) is as follows:

F = T /OF initial

where T is the product produced,

OFprimary - cost of fixed assets.

If the enterprise operates successfully, then the capital productivity indicator tends to increase.

The indicator of the level of capital productivity, or rather its deviation, is one of the main reasons for revising the production plan and its adjustment by the economic planning department.

5. Labor productivity is a characteristic of the effectiveness of productive activities over a certain period of time.

Productivity levels can be measured using output and labor intensity.

Output:

Q - volume of products produced

T - working time costs

The inverse indicator is labor intensity (t):

Labor productivity planning is part of the performance management process, which involves strategic and operational planning, organization, management and constant monitoring of the implementation of activities aimed at increasing productivity. A high labor productivity indicator indicates a positive result of the work of the PEO.

6. Payback period is the duration of the period from the initial moment to the moment of payback. The starting point is usually the beginning of the first step or the beginning of operational activities. The formula for calculating the payback period is:

where PP is the payback period of investments (years),

Iо - initial investment.

CFсг is the average annual cost of cash receipts from the implementation of the investment project.

The more accurately the payback period is predicted, the faster the company will receive income from investments.

The return on financial investments is a relative indicator that indicates what percentage the ruble of invested funds brings in for a certain period. In its most general form, the profitability indicator can be defined as the ratio of the result obtained to the costs that brought this result. A high return on financial investments indicates the high-quality and efficient work of the economic planning department in analyzing the investment market and successfully forecasting its development.

The discrepancy between the above indicators and the planned ones, sudden unplanned changes - all this indicates the ineffective work of the economic planning department.

CONCLUSION

The purpose of the course work research was to study the organization of effective work of the planning and economic department of an enterprise.

The work done allows us to conclude that the economic planning department is the headquarters of all planned work at the enterprise. He carries out long-term and current technical and economic planning of production, maintains statistical records, sums up and analyzes the results of the production activities of the organization, workshops, and divisions.

The economic planning department draws up a plan for analytical work and monitors its implementation, provides a methodology for its implementation, organizes and summarizes the results of the analysis of the organization and its structural divisions, explores the most strategic, promising issues of the organization's development, draws up a plan of organizational and technical measures and monitors its implementation, develops and adjusts long-term and current plans based on the results of the analysis.

The organization of effective work of the PEO depends on the quality work of employees in developing methodological recommendations, plans, forecasts, on the activity of interaction between the PEO and other departments of the organization, on the automation system when working with various indicators (update speed) when analyzing deviations.

Indicators of the effective work of this department will be at least the achievement of planned indicators (turnover of all types of working capital, relative savings of resources, capital productivity, change in the level of costs per 1 ruble of products, labor productivity), their growth and successful development of the enterprise.

So, the purpose of the study has been achieved. The problems have been solved.

LITERATURE

1. Alekseeva M. M. Planning of company activities: Textbook. - M.: Finance and Statistics, 2009.

2. Blyakhman L.S. Economics of the company: Textbook / L.S. Bryakhman - St. Petersburg, 2005. - 279 p.

3. Bukhalkov M.I. In-house planning: Textbook. A manual for universities. - M.: Infa-M, 2007.

4. Goremykin V.A. Enterprise planning: Textbook. - M.: Filin, 2005.

5. Ilyin A.I. Planning at the enterprise: Proc. allowance. at 2 p.m. ch1. Strategic planning. - M.: Higher School, 2010.

6. Kaznachevskaya G.B. Management: Uch. village - Rostov-on-Don: Phoenix, 2004

7. Kovalev V.V. Analysis of the economic activities of an enterprise: Textbook. - M.: Prospekt, 2006

8. Mironova, A.V. The essence of the process of intra-company planning at modern industrial enterprises/A. V. Mironova // Bulletin of MSTU. -2006.-No.4.-P.647-650.

9. Pashigoreva, G.I. Management accounting and analysis systems. / G.I. Pashigoreva, O. S. Savchenko. - St. Petersburg: Peter, 2003.

10. Porshneva A.G. Organization management: Textbook. - M.: Infra-M, 2000.

11. Safronov N.A. Economics of an organization (enterprise): Proc. A manual for universities. - M.: Economist, 2004.

12. Taburchak, P.P. Strategic management: Textbook. manual for universities / P.P. Taburchak, Yu.A. Doroshenko - St. Petersburg: Khimizdat, 2005.

14. www.profiz.ru

15. www.hr-portal.ru

Posted on Allbest.ru

2.1 Functions of the planning and economic department

In accordance with the main tasks, the economic planning department carries out the following functions:

Draws up long-term and current production plans in accordance with established tasks, deadlines for their submission, forms and methodological instructions from higher organizations.

Develops planned targets to reduce the cost of manufactured products.

Draws up monthly and daily work plans for assortment and other technical and economic indicators and communicates them to structural divisions.

Draws up a business plan for the enterprise.

Conducts an analysis of the economic activities of the enterprise in order to identify opportunities for additional production and increase production efficiency.

Systematically takes into account and monitors the implementation of plans according to technical and economic indicators and presents data on the % implementation of the plan to the management of the enterprise.

Analyzes the implementation of all technical and economic indicators for a month, quarter, year.

Controls measures developed by technical services, OHS and workshops aimed at more rational use of raw materials, reducing labor costs and better use of production capacity.

Monitors the consumption rates of auxiliary materials in the workshops of the enterprise.

Prepares planned cost estimates for products.

Develops draft selling prices.

Participates in the preparation of explanatory notes to the annual report.

Participates in the work of the balance commission based on the results of the enterprise’s activities.

Prepares and submits established statistical reporting on industrial production, labor and prices in a timely manner and in accordance with forms.

Studies and disseminates best practices in planning work, operational accounting and analysis of business activities.

Develops and implements sound planning documentation.

The functions of the planning and economic department (PED) at an enterprise are often varied, vague, and not clearly regulated. We’ll tell you what this department should do, what its structure is, and provide a sample PEO regulation that can be downloaded.

What is PEO

PEO stands for “economic planning department.” This is a structural unit of an enterprise that collects the company’s economic indicators, analyzes them and develops economic plans. One way or another, economic planning exists in any commercial enterprise. If it is a micro-business, the owner is responsible for such planning. As the company grows, a separate employee may appear in the structure to deal with these issues. In general, the larger the enterprise, the greater the number of personnel recruited for the position of economists, who ultimately form the economic planning department.

Planning department structure

PEO has a classic organizational structure. It is headed by a manager who reports to the financial director, marketing director or general director. This depends on the functional responsibilities of top managers.

There are two options for the department's organizational structure:

organization of work places for economists within the department;
organization of jobs for some economists inside, and some outside the department (as a rule, this is typical for manufacturing companies).

The advantage of the first option is the ease of monitoring the work of the economic planning department. The disadvantage is the untimely provision of information from structural divisions. With such an organizational structure, the following functions can be assigned to economists:

obtaining primary information from financial responsibility centers and structural divisions;
development of a methodology for the formation of plans and management reports;
generation of management reports;
monitoring and analysis of company performance results.

When implementing the second option of the organizational structure, some of the employees of the economic planning service will be located directly at production facilities. In this case, their functions can be as follows:

control over the execution of plans and budgets of a specific financial responsibility center or structural unit;
analysis of the effectiveness of its work.

Economists from production sites must provide all working information to the central department of the economic planning department, where data is consolidated for the company as a whole, by business, and area of activity.

In this case, planners working at production facilities may have double subordination:

administrative - to the head of the process;
functional – to the head of the planning and economic department.

In the second version of the organizational structure, the following functions should be assigned to the employees of the central branch of the economic planning department:

development of a methodology for the company as a whole, in the context of businesses, areas of activity;
development of basic reference books of indicators;
development of management accounting policies, planning and reporting forms for the company as a whole;
development of a methodology for assessing and analyzing the company’s activities in the context of businesses and areas of activity.

The advantage of this form of organizational structure is to ensure timely provision of analytical information. The disadvantage is the lack of proper control over the work of local economists, especially in a situation of double subordination, as well as the bloated staff of the department. .

Examples of PEO structure

Picture 1. Organizational structure of the economic planning department for medium-sized companies
Figure 2. Organizational structure of the economic planning department at a large enterprise

Tasks and functions of the department

Everything that this department does can be divided into the following groups:

plans, forecasts;
reports (regular, one-time);
certificates;
analytical notes;
economic calculations;
investment projects;
business plans ().

Despite the scope of activity and the specifics of different companies, the following main functions of the economic planning department can be identified:

economic analysis of the company's activities;
forecasting performance results;
;
standardization of production processes;
control of the formation and dynamics of the cost of goods and products;
pricing control;
;
participation in budgeting.

Table 1. The relationship between business processes and the functions of the planning and economic department in a manufacturing company

Company business processes	Functions of the economic planning department
Basic
Research and development	Planning, control and analysis of research and development, procurement, and other intangible assets
	Sales planning, control and analysis
Production	Planning, control and analysis of production processes
	Planning, control and analysis of purchases of inventory, fixed assets
Auxiliary
Technology	Standardization, control and analysis of production technology for research and development developments
Quality	Planning, control and analysis of certification, licensing, metrology
Engineering	Planning, control and analysis of preventive maintenance of equipment, provision of energy resources
Capital construction	Planning, control and analysis of maintenance and construction of buildings and structures
Transport (logistics)	Planning, control and analysis of transport costs
Transport (logistics)	Development of limits on fuels and lubricants
Attendants
Staff	Planning, control and analysis of the wage fund, personnel management costs
Marketing	Planning, control and analysis of marketing expenses
	Planning, control and analysis of banking and consulting expenses, including audits
Legal support	Planning, control and analysis of costs for legal support of activities
General administration	Planning, control and analysis of administration costs

How to regulate the activities of the economic planning department

If the work of the economic planning department in a company is not regulated, it is necessary to create a document that will regulate its activities. This may be a regulation or regulation on the economic planning department. This document will also serve as the basis for writing job descriptions for its employees. It is important to describe the basic rules of work for planners. Typical sections may be as follows:

general provisions;
key tasks;
rights;
responsibilities;
responsibility;
interaction with other departments.

An example of a description of the structure of this document can be found in Table 2.

table 2. An example of a description of the structure of the regulation on the economic planning department

Section name

2.6 Basic information about the economic planning department

The planning and economic department is an independent structural division of OJSC Yuzhuralnickel Plant.

The department reports directly to the Deputy General Director for Economics and Finance and is headed by the head of the department, who is appointed and dismissed by the General Director.

The organizational structure and staffing of the economic department are approved by the general director. The structure of the department includes:

Planning Bureau

Bureau of Economic Analysis;

Price Bureau.

In its work, the department is guided by the current legislation, the collective agreement of JSC "SUNK", decisions of the Board of Directors and the Management Board, orders and instructions of the management of JSC "SUNK", regulatory and methodological materials on economic planning.

The main tasks of the planning and economic department:

Management of economic planning at OJSC Yuzhuralnickel Plant, aimed at organizing rational economic activities, identifying and using production reserves in order to achieve the greatest economic efficiency;

Organization of a comprehensive economic analysis of the plant’s activities and participation in the development of measures to accelerate the growth rate of labor productivity, efficient use of production capacity, material and labor resources, and increase production profitability;

Development of draft wholesale and retail prices for products sold and approval of in-plant planned prices;

Organization and improvement of in-plant economic accounting.

Main functions of the planning and economic department:

1. Manages the work on economic planning at OJSC Yuzhuralnickel Plant, aimed at organizing rational economic activities, identifying and using production reserves in order to obtain the greatest economic efficiency.

2. Ensures that the plan indicators are communicated to the plant’s divisions, the development of methodological materials on shop technical and economic planning, and calculation of the economic efficiency of measures for the introduction of new equipment and technology.

3. Ensures a comprehensive economic analysis of all types of JSC activities and the timely development of measures for the efficient use of capital investments, material, labor and financial resources, accelerating the growth rate of labor productivity, reducing production costs, increasing production profitability, increasing capital productivity and profits, eliminating losses and irrational expenses.

4. Provides preparation of conclusions on draft wholesale prices for products.

5. Organizes the preparation of business plans for the plant, coordinates and mutually links all its sections.

6. Carries out systematic monitoring of compliance by the plant’s divisions with planned discipline and the progress of fulfilling planned tasks.

7. Leads the development of progressive planned technical and economic standards for material and labor costs, projects for permanent, temporary, one-time prices for products, tariffs for work (services), planned prices for the main types of raw materials, materials and semi-finished products used in production, estimated calculation of finished products of the plant.

8. Maintains statistical records of all production, technical and economic indicators of the enterprise, and prepares periodic reports on time.

9. Monitors the implementation of the product sales plan and profit plan, the correct application of established prices, the department’s participation in the development of measures to strengthen the savings regime, reduce losses and unproductive expenses, eliminate unprofitability of certain types of products, and improve pricing.

The economic planning department, together with the accounting department, provides methodological guidance and organization of work on the implementation, improvement and expansion of the scope of on-farm accounting. And also participates, together with the relevant departments of the enterprise, in the development of measures to accelerate the growth rate of labor productivity, efficient use of production capacities, material, labor and financial resources, increasing production profitability, reducing production costs, increasing capital productivity and profits, eliminating losses and irrational expenses , on the efficient use of capital investments.

In addition, the department develops rational planning and reporting documentation, as well as the introduction of mechanization and automation tools in the field of planning, accounting and analysis, coordinates the activities of economic services and provides them with methodological assistance in resolving issues related to the competence of the department.

The cost of production is the cost of an enterprise in monetary terms for its production and sales.

The cost of production is one of the main performance indicators of OJSC Yuzhuralnickel Plant and shows how much it costs the plant to produce products. As an economic indicator, product cost is used for the following purposes:

Assessment of the level of technology and technology;

Determining the level of organization of production and labor;

Determination of sales prices, profitability of products;

Identification of reserves for cost savings, accounting and cost calculation.

The main elements of the product cost management system are forecasting, planning, cost regulation, accounting and cost calculation.

Economic analysis is of great importance in the cost management process. It includes:

Systematic control over cost formation;

Determining the influence of both objective and subjective factors on cost;

Identification of reserves for reducing the cost of manufactured products and forecasting their value.

Comparative analysis of nickel costs in ferronickel for 2008. presented in Appendix No. 3

Planned costs for material resources at JSC Yuzhuralnickel Plant are determined by the rate of material consumption for each ton of products produced. As a result of the calculations, the following amounts were obtained: 7,148,151.6 thousand rubles. – raw materials minus returns, 19,286.267 thousand rubles. - materials.

OJSC Yuzhuralnickel Plant is a large consumer of fuel and electricity for technological and economic purposes. In this regard, work is being carried out here to systematically reduce energy consumption rates per unit of production. The initial standards for planning energy consumption are the specific consumption rates of each type of energy. It represents the sum of energy costs for individual stages of the production process per unit of product, operating time, one operation, area or cubic capacity of buildings. Based on technically sound standards, by multiplying the consumption rate by the number of products produced, the production need for one or another type of energy is determined. As a result of the above calculations, we have 20,358.3 thousand rubles. – fuel, and 79,488.8 thousand rubles. for electricity to produce 13,980 tons. nickel in ferronickel. (plan)

The costs of the basic wages of production workers are calculated on the basis of the standardized labor intensity of the product and established piece rates.

The costs of maintaining and operating equipment are indicated in accordance with cost estimates for the production of a specific type of product. This article includes: maintenance of equipment and other workplaces, current and major repairs of equipment, vehicles (according to the titles of current and major repairs approved by the chief mechanic’s department), depreciation of production equipment and vehicles.

Shop and general plant expenses are also indicated according to production cost estimates, which consist of the following items: wages of the shop management staff, depreciation, costs of maintenance and current and major repairs of buildings, public equipment, labor protection, business travel expenses, etc.

The workshop cost of industrial products at JSC Yuzhuralnickel Plant includes the costs of raw materials minus returns, all processing costs (shop), and changes in work in progress balances.

Since the workshop produces a by-product - copper sulfate, it is accordingly deducted from the workshop cost of nickel in ferronickel.

The total cost of industrial products at JSC Yuzhuralnickel Combine consists of the costs of production and sales of products, i.e. the sum of production costs and non-production expenses:

From the above calculations we see that the planned workshop cost of 1 ton of Nickel in ferronickel is 509,245 rubles, the actual cost of 1 ton of Nickel in ferronickel was 479,995 rubles, which is a good result of the workshop’s work in 2008.

Let us conduct a detailed analysis of the planned and actual cost of nickel in ferronickel for 2008.

According to the analysis, the total workshop cost for the entire production of nickel in ferronickel is 6,959,931.7 thousand rubles. with a plan of 7,384,059.2 thousand rubles. or 94.26% of the plan. The reduction in costs for the year amounted to 424,127.6 thousand rubles, including savings due to prices amounted to 393,111.6 thousand rubles, and savings due to standards amounted to 31,016.0 thousand rubles.

Actual cost of 1t. nickel in ferronickel amounted to 479,995 thousand rubles against the plan of 509,245 thousand rubles. or 94.26% of the plan. The cost reduction amounted to 29,250 thousand rubles.

For the item “Raw materials”, a general reduction in costs by 1 ton was obtained. nickel in ferronickel in the amount of 31,908 thousand rubles. Due to prices, savings amounted to 4,946 thousand rubles. due to a reduction in the price of processed high-grade matte (the actual price was 461,095 thousand rubles per 1 ton of nickel in ferronickel, against the plan of 493,029 thousand rubles). Due to the standards, costs were reduced by 26,931.5 thousand rubles. The actual consumption of nickel in ferronickel was 1.013 tons against the plan of 1.023 tons.

According to the redistribution, actual costs per 1t. nickel in ferronickel is lower than planned by 0.109 thousand rubles. The decrease was due to standards in the amount of 0.142 thousand rubles, and due to prices, an increase in costs amounted to 0.033 thousand rubles.

For the redistribution of the entire output, due to the standards, a reduction in costs in the amount of 1,990.706 thousand rubles was obtained.

In terms of expenditure indicators, the workshop overspent by 315.3 thousand. rub., including:

For materials with overruns in the amount of 258.3 thousand rubles;

On fuel with savings of 640.65 thousand rubles;

For energy costs with overconsumption in the amount of 697.66 thousand rubles.

According to materials, the main overrun was obtained for electrodes in the amount of 4 tons in the amount of 204.3 thousand. rub. and for refractories in the amount of 17 tons in the amount of 315.44 thousand rubles. This overexpenditure is due to the inclusion of two electric furnaces simultaneously in the first half of the year and operation with incomplete hardware load due to a reduction in production volumes since September 2008. A large overconsumption of refractory materials was allowed during the complete replacement of the pit of electric furnace No. 2 in October.

In terms of fuel, excess consumption was obtained for fuel oil in the amount of 13.0 tons in the amount of 79,290 thousand rubles. The excess consumption is due to: a) re-ignition of the “KS” furnace after short emergency shutdowns in March and April; b) since September, after long shutdowns, more fuel oil was required to heat up cold equipment.

Working with full hardware load and observing technological parameters in the summer allowed saving 455 tons of coke breeze in the amount of 2,024.82 thousand rubles.

In terms of energy costs, electricity was overspent in the amount of 1,137 thousand kWh. in the amount of 1,913.293 thousand rubles. This overexpenditure is also explained by the inclusion of two furnaces at the same time, as well as incomplete hardware loading of electrical equipment and the need for longer heating after long shutdowns with reduced production volumes.

In terms of wages (for process personnel), an overexpenditure was received in the amount of 2,026,233 thousand rubles (with accruals) due to the payment of bonuses for exceeding the production plan, for exceeding the extraction plan, and for coke savings.

Savings in the amount of 1,842,290 thousand rubles were obtained on general shop costs, including according to estimates:

According to the estimate of shop expenses, savings amounted to 2,849.137 thousand rubles.

According to the estimate for the maintenance and operation of equipment, the overexpenditure amounted to 1,006.847 thousand rubles. (unscheduled routine repairs, according to orders from the director of the KS furnace complex, tubular furnace and electric furnace in July and August 2008)

In terms of general production costs, savings of 2,006.582 thousand were obtained. rub., including according to estimates:

According to the estimate of shop expenses, savings amounted to 4,783.1 thousand rubles. (major repairs using the services of a contractor, since contractors were not provided for work on the N-70 brick pipe and electric precipitators)

According to the estimate for the maintenance and operation of equipment, there was an overexpenditure of 2,776.56 thousand rubles. (services of repair shops for unscheduled routine repairs of the KS furnace and tubular furnace, according to the order of the director)

To reduce the costs of OJSC "Yuzhuralnickel Plant" when forming the cost, it is necessary to periodically analyze the dynamics and structure of products and compare them with the previous reporting period. Increased labor productivity, improvement of equipment, and production technology cause changes in the structure of product costs.

Analysis of the structure of production costs begins with determining the specific weights (in percentages) of individual cost elements in the total amount of costs and their changes for the reporting period (month, quarter, year), and also compares the specific weight of actual costs for economic elements of the reporting year with similar ones indicators of the previous period. To analyze the dynamics of the cost structure for production and sales of products by economic elements, consider Table 2.4

The largest share in the cost of production is occupied by the cost of raw materials. They amounted to -94.2% in 2006, 96.7% in 2007, and 96.1% in 2008.

Table 2.4

Dynamics of the cost structure for the production of nickel in ferronickel OJSC "Combine YuUNK" for 2006-2008. in thousand rubles

Expense items	Costs for the entire issue			Specific gravity, %
Expense items	2006	2007	2008	2006	2007	2008
Raw materials minus returns	4713350	5572654	6686846	94,2	96,7	96,1
1	2	3	4	5	6	7
Pereditel
Auxiliary materials	21998	21937	19479	0,440	0,381	0,3
Fuel	13054	15751	19718	0,3	0,3	0,3
Energy costs	88508	80340	80187	1,8	1,4	1,2
Crushing cost	379	479	497	0,008	0,01	0,007
Basic and additional salary	31126	37331	34676	0,6	0,6	0,5
salary accruals	7781	9545	8949	0,2	0,2	0,1
Maintenance expenses equipment	58047	55723	45596	1,2	1,0	0,7
Shop expenses	33731	26603	24272	0,7	0,5	0,3
Equipment depreciation	5088	3658	2201	0,10	0,06	0,03
TOTAL: redistribution costs	259713	251368	235573	5,2	4,4	3,4
Change in non-production balances (-) - received, (+) - loaded.	-46216	55328	-38814	-0,9	0,96	-0,6
Workshop cost	5019280	5768694	6961233	100,3	100,2	100,0
By-products	15696	8656	1301	0,3	0,2	0,02
Full cost	5003584	5760038	6959932	100,0	100,0	100,0

The data in Table 2.4 shows that in 2007, processing costs decreased by 8,345 thousand rubles. (259,713 – 251,368). compared to 2006, and in 2008, processing costs decreased by 15,795 thousand rubles. (251,368 – 235,573) compared to 2007.

Let us consider separately the dynamics of the cost structure of the processing stage for the production of nickel in ferronickel. (see table 2.5)

Table 2.5

Dynamics of the cost structure of the nickel production process in ferronickel OJSC Yuzhuralnickel Plant for 2006–2008. in thousand rubles

Expense items	Costs for the entire issue			Specific gravity, %
Expense items	2006	2007	2008	2006	2007	2008
Auxiliary materials	21998	21937	19479	8,5	8,7	8,3
Fuel	13054	15751	19718	5,0	6,3	8,4
Energy costs	88508	80340	80187	34,1	32,0	34
Crushing cost	379	479	497	0,15	0,2	0,2
Basic and additional salary	31126	37331	34676	12,0	14,8	14,7
salary accruals	7781	9545	8949,0	3,0	3,8	3,8
Maintenance costs equipment	58047	55723	45596	22,4	22,1	19,4
Shop expenses	33731	26603	24272	13,0	10,6	10,3
Equipment depreciation	5088	3658	2201	1,9	1,4	0,9
Total processing costs	259713	251368	235573	100	100	100

The largest share of redistribution in 2006 -2008. comprise energy consumption (electricity, steam, water, converter air, compressor air, oxygen and nitrogen). In 2006 they accounted for 34.1% of all processing costs, in 2007 - 32%. The decrease in energy costs in 2007 is associated with a decrease in specific energy consumption. In 2008, these expenses amounted to 34%. An increase in the amount of energy consumption per 1 unit of production is associated with an increase in prices for energy consumption.

The next indicator, which has the greatest share, is the cost of maintaining equipment, since the bulk of metallurgical equipment has wear and tear and requires material investments. These costs in 2006 and 2007 amounted to 22%, and in 2008 decreased by 19.4%, this is due to a decrease in production volumes.

There is also a decrease in costs for auxiliary materials in 2007 by 61 thousand rubles (21,998 - 21,937). The share was 8.7%. In 2008, by 2,458 thousand rubles (21,937 – 19,479). The specific gravity is 8.3%.

The decrease in material costs for workshop expenses in 2008 is associated with a decrease in production volumes.

Increase in fuel costs in 2007 by 2,697 thousand rubles, in 2008 by 3,967 thousand rubles. associated with the price factor (increase in prices for fuel oil, coke breeze and natural gas). The share in the cost of processing of nickel production in ferronickel is 6.3% in 2007, 8.4% in 2008.

In 2007, the share of labor costs with deductions was 17.8, which is an increase of 2.8% compared to the 2007 level, this is due to an increase in production volume (17.1 thousand tons - 15.4 thousand tons) and a revision of tariffs labor rates. In 2008, the share of labor costs with deductions practically remained at the 2007 level and amounted to 17.7%. But the amount of labor costs decreased by 3,251 thousand rubles, this is due to a decrease in production volumes and since in the 6th quarter many workers were on forced downtime (2/3 of the tariff rate).

Figure 2.2 Dynamics of the cost structure of the nickel production process in ferronickel of JSC Yuzhuralnickel Plant for 2006.

Reduction of equipment depreciation costs in 2007 by 1,430 thousand rubles. (5,088 – 3,658), in 208 by 1,457 thousand rubles. (3,658 – 2,201) is associated with revaluation of equipment and gradual wear and tear. The share of depreciation costs is 1.4% in 2007, and 0.9% in 2008.

The actual cost structure of the processing stage for the production of nickel in ferronickel can be seen in accordance with Fig. 2.2, fig. 2.3 and fig. 2.4.

Figure 2.3 Dynamics of the cost structure of the nickel production process in ferronickel OJSC Yuzhuralnickel Plant for 2007

Figure 2.4 Dynamics of the cost structure of the nickel production process in ferronickel of JSC Yuzhuralnickel Plant for 2008.

Based on the above, we can conclude that the cost of production of JSC Yuzhuralnickel Plant represents a cost system, the components of which are costs of various target areas, formed at the appropriate stages of the circulation of funds, in connection with the attraction and use of all types of resources. These are many factors and the impact of numerous divisions of the enterprise involved in providing production of all types of resources and services, directly manufacturing products and selling them. At the same time, the need to constantly monitor the level of costs requires determining actual costs, comparing planned and actual values, and identifying deviations from the plan. These processes at the analyzed enterprise are carried out through the accounting and control functions, which provide information about actual costs and deviations in the necessary analytical groupings. The presence of such information at the enterprise makes it possible to take measures to eliminate undesirable deviations and develop trends that help reduce the level of production costs.

Conclusion

This report contains systematized materials on the activities of the enterprise OJSC Yuzhuralnickel Plant, on the structure of the enterprise management apparatus, the composition and structure of fixed production assets and working capital, on the structure of personnel and the cost of production. Sources of information for compiling a report on technical and economic practice were primary documents, statistical and reporting data.

Over the years of its activity, the plant has grown into a large non-ferrous metallurgy enterprise with a developed infrastructure. The presence of its own large ore reserves of the Buruktal deposit, qualified personnel, and the technical policy pursued by the Management Company open up broad development prospects for JSC Yuzhuralnickel Combine.

The technology for processing oxidized nickel ores at JSC Yuzhuralnickel Combine was progressive in the 30s, but despite a number of improvements introduced over the 70-year history of the plant, the requirements for industrial enterprises today and the tasks facing the plant reveal a number of very significant shortcomings.

For shaft smelting, expensive coke is used as fuel, the consumption of which reaches 23-25% of the mass of the sinter, which significantly increases the cost of the finished product.

The existing technology of matte smelting in shaft furnaces with its subsequent conversion and firing of matte in fluidized bed furnaces provides for the supply of a sulfidizer - sulfur pyrites - with the charge, which leads to the release of sulfur dioxide and the negative impact of production on the environment.

No technological methods using existing equipment will reduce the plant's sulfur dioxide emissions to the level of permissible emissions. At the same time, the need to improve the condition of the air basin is the main problem, without solving which it is impossible not only to expand, but also to maintain the existing capacities of the enterprise.

Preservation of the existing technology does not allow planning to increase the technical and economic indicators of ferronickel production. The maximum possible production volumes are no more than 18 thousand tons of nickel per year; existing shaft furnaces cannot increase their productivity life.

The construction of new shaft furnaces is impossible: out of 11 furnaces operating at the plant, 5 were dismantled due to environmental restrictions.

In general, the enterprise currently has powerful production potential (it has operating production facilities, qualified workers and engineering personnel) to produce products that are competitive in the domestic and foreign markets. Nickel prices are volatile, with rapid ups and downs. Despite the decline in world prices for nickel, the increase in the cost of coke and the services of natural monopolists, the plant continues to operate, seeking internal reserves to reduce production costs.

List of sources used

1. Alekseev M.M. Planning the company's activities. - M.: Finance and Statistics, 1997. - 246 p.

2. Intra-company planning: Textbook /Under. ed. Dyachenko et al. - M.: MIU, 1992. - 235 p.

3. Volkov O.I. Enterprise economy. - M.: INFA-M, 1997.- 415 p.

4. Evseeva I.V., Kazakova N.A. Economic analysis: Educational and methodological manual - M: MFYuA, 2007 - 308p.

5.Kotler F. Marketing management/Trans. from English under. ed. L.A. Volkova, Yu.N. Kapturevsky. - St. Petersburg: Peter, 2002. - 752 p.

6. Savitskaya G.V. Analysis of the economic activity of an enterprise: 4th ed. – Minsk: LLC “New Knowledge”, 2000. – 688 p.

7. Sinitsa L.M. Organization of production: textbook. manual.-Mn.: Information Computing Center of the Ministry of Finance, 2006.-521 p.

8. Production management under. ed. .D.Ilyenkova. - M.:

UNITY. - 584 p.

9. Non-ferrous metals, monthly scientific, technical and production magazine, publishing house “Ore and Metals”, Moscow; Ch. editor A.V. Putilov, No. 11 2008. – 108 p.

10. Enterprise Economics / Ed. S-D. Gruzinova. - M.: Banks and exchanges, 1998. - 534 p.

For the reconstruction of treatment facilities at the Orenburg gas chemical complex of Orenburggazprom LLC. This is the essence and dynamics of investment processes in the Orenburg region. Let's move on to characterizing the business of the Orenburg region as an important subject of regional investment. 2.3 Characteristics of business in the Orenburg region Business in the Orenburg region is represented by a variety of schemes. ...

Methods of protecting the natural environment from pollution; 2) use of renewable energy sources (solar radiation, internal energy of the Earth, wind energy, sea tides). When considering environmental issues, students should also get an idea that the problem of nature conservation cannot be solved only on the basis of the achievements of natural sciences and technology, changes...

And in 2005 it received 119,887 thousand rubles. profit, and this is one of the most important criteria when assessing the investment attractiveness of an enterprise. 2.2 Analysis of real investment management The investment attractiveness of an enterprise is determined not only on the basis of the financial analysis performed, but also on the basis of the current macroeconomic situation and industry development prospects. ...

Type of fixed assets	Availability at the beginning of the year		Received within a year		Dropped out during the year		Availability at the end of the year
Type of fixed assets	million rubles	specific weight, %	million rubles	specific weight, %	million rubles	specific weight, %	million rubles	specific weight, %
1	2	3	4	5	6	7	8	9
Building	3 164,062	50,87	0,212	0,12	0	0	3 164,274	49,66
Facilities and transmission devices	1567,407	25,20	11,142	6,37	0,556	2,45	1 577,993	24,76
cars and equipment	1 373,638	2,08	78,225	4,74	16,137	71,23	1 435,726	2,53
Vehicles	100,395	1,61	84,381	48,26	5,364	23,68	179,412	2,82
Industrial and household equipment	6,256	0,1	0,892	0,51	0,098	0,43	7,246	0,11
Other types of fixed assets	8,439	0,14	0	0,0	0,500	2,21	7,939	0,12
including:	6 220,197	100,0	174,85	100,0	22,655	100,0	6 372,394	100,0
production	6 217,087	99,95	174,677	99,9	22,383	98,8	6 370,482	99,97
non-productive	3,110	0,05	0,175

The main functions of the economic planning department at the enterprise. Organization of effective work of the planning and economic department of the enterprise

Send your good work in the knowledge base is simple. Use the form below

Similar documents

PEO specialist

Deputy Head of PEO

Head of PEO