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Materials management analysis. Coursework: Materials management systems

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Fedorkova Natalia Vadimovna. Material flow management in production: Dis. ...cand. econ. Sciences: 08.00.28: Voronezh, 1998 198 p. RSL OD, 61:99-8/978-7

Introduction

1. Theoretical foundations of materials management 9

1.1. Place of material flow management in the production organization system 9

1.2. The essence of materials management 28

1.3. Logistics approach to managing material flows in production 43

2. Diagnostic study of materials management 63

2.1. The essence and principles of diagnostics of a material flow management system 63

2.2. Methodological foundations of material flows 80

2.3. Diagnostics of the condition and assessment of the effectiveness of the material flow management system 101

3. Integrated materials management system 116

3.1. Formation of a material flow management system 116

3.2. Organization of material flows based on synchronization of production processes 136

3.3. Material flow management in the production-sales system 159

Conclusion 179

Literature 185

Appendix 194

Introduction to the work

The relevance of research. In modern conditions of the formation of market relations in the Russian Federation, the approach to production management at industrial enterprises is radically changing. During the transition to the market, new dynamic relationships arise between production and the consumer of products, and the problem of promoting goods through the stages of procurement, production and sales becomes urgent. In these conditions, the product manufacturer is required to expand the variety of goods produced, maintain time intervals between the acquisition of raw materials and delivery of products to the final consumer, and be highly prepared to change taking into account market requirements, provided that high quality products are ensured and costs are reduced.

The implementation of these requirements determines the need for a rapid restructuring to produce new products and maintain the minimum possible level of inventory, integration of the stages of procurement, production and sales of products into a single material-conducting system capable of adequately responding to the requirements of the external environment.

To ensure high efficiency and flexibility of production in the context of the transition to the market, it is necessary to create fundamentally new organizational conditions, revise traditional methods of production management, implement modern approaches to managing material flows, based on the principles of integration of production and sales processes.

A successful solution to the problem posed depends on the level of development of the theoretical and methodological foundations for the formation of integrated systems for managing material flows in production. The scientific works of V.N. are devoted to various aspects of this problem. Vasilyeva, A.M. Gadzhinsky, V.N. Goncharova, M.N. Gordon, M.N. Zalmanova, A.A. Kolobova, N.K. Moses

howl, Yu.Yu. Naymarka, O.A. Novikova, A.V. Proskuryakova, A.A. Smekhova, A.I. Semenenko, Yu.I. Smolyakova, O.G. Turovets.

They solved many theoretical and applied problems determined by the content of the work on managing the process of commodity distribution at individual stages of this cycle. At the same time, the research carried out did not sufficiently reflect the theoretical and applied issues of managing material flows, assessing the state and efficiency of production management systems, and the formation of an integrated management system “purchase-production-sales”. There are also no comprehensive studies covering the issues of creating, ensuring the functioning and improving the management of material flows in conditions of production orientation towards the consumer.

In light of the above, research related to identifying the features and directions of development of material flow management in production in modern conditions appears to be relevant and of national economic importance.

The work was carried out in accordance with one of the main scientific directions of the Voronezh State Technical University “Economics, organization and production management at industrial enterprises”.

Purpose and objectives of the study. The purpose of the dissertation work is to study theoretical problems and develop methodological recommendations and practical proposals for managing material flows in production.

the main components of the production organization system are substantiated and the place of material flow management in this system is shown;

the essence and content of material flow management in production have been studied;

the features of the logistics approach to managing material flows at the stages of procurement, production and sales of products are determined, based on the essence and principles of production logistics;

an idea of ​​organizational diagnostics was formed and methodological recommendations were proposed for conducting diagnostic studies of material flow management;

the features of material flow management from the position of production logistics have been established and a material flow management system has been justified, integrating individual links of the material supply chain;

Methods for organizing material flows based on synchronization of production processes have been identified, and a model for managing material flows in the production-sales system has been developed.

Subject and object of research. The subject of the research is methodological approaches and organizational mechanisms that ensure rational management of material flows in production. The object of the study is machine-building enterprises in Voronezh.

Theoretical and methodological basis of the study. The theoretical basis of the dissertation work was the works of domestic and foreign scientists working in the field of production organization and enterprise management, as well as materials and recommendations of scientific and practical conferences and seminars on modern problems of production management.

In the process of research, a systems approach was used as a general method of cognition, methods of system analysis, logical modeling, structuring of goals, as well as methods of linear programming, simulation

th modeling and expert assessments. The analysis was carried out on the basis of domestic and foreign statistics, the results of theoretical studies of material flow management in production, the practical activities of enterprises, and a study of the experience of implementing the author's methodological developments.

Scientific novelty of the work. The dissertation is a study in which a comprehensive analysis of the problems of managing material flows at an enterprise in modern economic conditions was carried out. The specific scientific novelty of the work is as follows:

the idea of ​​the essence and content of material flow management as an integrating subsystem of production organization is substantiated, taking into account the peculiarities of commodity distribution processes at the stages of purchasing materials, production and sales of products;

the purpose and principles of material flow management have been clarified, taking into account the features of the logistics approach to organizing and planning the movement of objects of labor in production;

a methodological approach to diagnosing the state of material flow management is proposed, characterized by complexity, priority of analysis of cause-and-effect relationships, and focus on decision-making to eliminate problems;

a methodology has been developed for assessing the effectiveness of the material flow management system, characterized by the use of the standard assessment method for ranking and determining the relative importance of criteria and areas for improving efficiency;

an integrated system for managing material flows in production has been developed, taking into account the principles of material requirements planning systems and synchronized production and characterized by the use of a set of optimization models;

a mechanism for synchronizing material flows in the production process has been proposed, characterized by the use of procedures for optimizing the production program and determining launch batches, taking into account the requirement for timely production of products;

A material flow management model has been developed, based on the representation of an enterprise in the form of a production and distribution system, characterized by the use of the theoretical apparatus of Petri nets to monitor the current state of the process of fulfilling production orders and making management decisions adequate to the specific situation.

Practical significance of the work. The results of the dissertation research can be used in machine-building and instrument-making enterprises. The implementation of the methodological approaches developed in the dissertation to the analysis and assessment of the state of material flow management, as well as the mechanism for synchronizing material flows, will ensure timely identification of shortcomings and the need to improve the production management system, improve the quality and efficiency of decisions made at the stages of procurement, production and sales of products.

The results of the dissertation work are introduced into the educational process and are used in the training of engineer-economists in specialty 060801 “Economics and management at enterprises of the mechanical engineering industry” in the courses “Production Organization” and “Logistics”.

The methodology for diagnosing and assessing the effectiveness of the functioning of the material flow management system, developed in accordance with the state budget research plan GB 92.02 “Improving the organization of production at industrial enterprises in market conditions”, is recommended for

use in mechanical engineering enterprises. The material flow management model and the “Routing Sheet” software package have been implemented at ZAO PC “Slavyanka”.

The results of the study are reflected in the textbook “Material Flow Management” for students of specialty 060801 in the course “Logistics”.

Approbation of work. The main provisions and scientific results of the dissertation work were reported by the author and discussed at the following conferences, meetings and seminars: All-Russian meeting-seminar “Mathematical support of high technologies in technology, education and medicine” (Voronezh, 1995); international scientific and technical conference “Continuous and related logics in technology, economics and sociology” (Penza, 1996); All-Russian meeting-seminar “Mathematical support of information technologies in technology, education and medicine” (Voronezh, 1997); international scientific conference (school of young scientists and specialists) (Moscow-Sochi, 1997); international scientific and practical conference “Social, economic and financial problems. Transition of the economy to the stage of sustainable growth" (Lipetsk, 1997); VIII International Scientific and Practical Conference “Mathematical Methods and Computers in Economics” (Penza, 1998); All-Russian meeting-seminar “High Technologies in Regional Informatics” (Voronezh, 1998); scientific and practical conferences of the teaching staff of VSTU (1996-1998).

Logistics approach to managing material flows in production

In the conditions of a functioning enterprise, receiving an order requires the allocation of certain labor, material and monetary resources from the general funds of the enterprise for the purpose of its implementation. In this case, tasks arise in determining the resources required to perform new work, ensuring their allocation in the appropriate periods of time and maintaining the amount of expenditure of these resources within established limits. The process of managing material flows can be presented in this case as a set of management functions only in a specialized form, namely: planning resources over time, coordinating production departments, the planning department and the logistics service, regulation and redistribution of resources during the implementation of plans, control as a limiting condition in achieving established standards for the use of allocated funds and delivery deadlines, motivating the fullest use of resources.

In the process of managing material flows, it is necessary to solve another problem - inventory management during production. The creation and storage of inventories is associated with large costs, the annual total of which usually exceeds a quarter of the cost of the orders themselves. Therefore, there is a need to establish the types and optimal sizes of stocks, develop a schedule for their replenishment, monitor the state of stocks and regulate them. Many functional departments and services of the enterprise take part in solving these problems: the logistics department, the chief technologist’s department, the planning and dispatch department, the sales department, the financial department, and the accounting department. In this case, logistics performs the function of coordinating the private goals of the designated departments with the main goal of inventory management - minimizing the costs associated with maintaining inventories, subject to satisfactory customer service and ensuring continuity of the production process. The latter is achieved by using all the functions of materials management.

With the completion of the order, the need arises to carry out a set of operations for the shipment of finished products from the supplier’s warehouse - “product distribution”. The goal of materials management in distribution is to ensure that the right goods are delivered to the right place at the right time at the lowest possible cost. This requires: establishing an optimal delivery schedule, selecting vehicles, planning flights and meeting cargo delivery deadlines, maintaining inventory at a certain level, ensuring reliability of supplies, safety of goods and readiness to quickly replace defective products, timely accounting and processing of complaints. The implementation of the noted tasks is carried out in the process of managing the distribution of products through coordination, planning, control, regulation and motivation of the activities of the departments involved.

The outlined approach allows us to present the essence of material flow management, based on the composition and content of the functions it performs. In a generalized form, the essential features of material flow management can be formulated as follows: material flow management is a specific area of ​​management activity with its inherent functions, through which the flow of processes in the material-conducting system is ensured in accordance with a given program. In this understanding, management acts as a process of purposeful influence on organizations and individuals engaged in the promotion of raw materials, finished products and related information from the point of production to the destination of the product; In terms of the composition of the functions performed, material flow management is universal. The content of management functions is specific and determined by the characteristics of the goods distribution process; Thus, management provides constant control over the process of movement of material flows within the material-conducting system and exerts the necessary influences on this system in order to keep its parameters within specified limits in order to achieve the set goals. The organization of the movement of objects of labor has independent significance in relation to the management of material flows. Its subject is the interaction processes and significant connections between the elements of the production system that arise during the movement of material flows. In the process of organization, a material-conducting (logistics) system with a corresponding structure is formed and a material flow management system is created. In the latter case, the organization can be considered as a management function. The features of the organization of material flows are described in detail by us in works /74, 97, 98/. The conducted research allows us to draw the following conclusions: 1. Materials flow management can be considered as a process of targeted influences on the organization and individuals involved in the promotion of material flows and the management system. 2. Management functions include: planning of material flows at the strategic and intra-company level, coordination of the activities of departments involved in the implementation of production orders from the moment they are received to the moment of use, monitoring the progress of processes in the material-conducting system and eliminating identified deviations through regulation. 3. As part of the material flow management system, according to the target attribute, several subsystems can be distinguished that characterize individual areas of activity: management of the timing and progress of production orders, management of material support for production, management of material inventories, management of product distribution. 4. The organization of the movement of objects of labor is an independent area of ​​practical activity in relation to the management of material flows; in the process of organization, the interconnection of individual process flows is achieved and conditions are provided for their economically feasible interaction.

The essence and principles of diagnostics of a material flow management system

The term diagnostics is one of the key ones in the conceptual apparatus of the modern concept of organization and production management, based on the understanding of the enterprise as a complex organizational system.

In accordance with the new concept, the enterprise is considered as (1) a goal-oriented, (2) socio-technical and (3) self-organizing system that is a component of another higher-level system. The first of the noted signs characterizes the enterprise’s ability to form and implement specific goals. The second recognizes a certain freedom in choosing and setting goals, the possibility of consciously changing one’s behavior to achieve them, or in other words, the possibility of adaptive behavior of an enterprise. The third means the ability to increase structure in the process of functioning. The fourth indicates the inadmissibility of studying an enterprise without connection with the external environment.

The quality of functioning of such a control system depends on the nature of the mutual influence of its elements and the external environment. As noted by SV. Heinisch organization operates under certain external and internal factors-conditions (factor conditioning). They can significantly influence all processes in which the organization participates. The organization must take into account factors - the conditions of its functioning and adapt to them through a timely and adequate response to emerging external and internal “irritants” /103/.

In order to understand the process of adapting an organizational system to its environment, we will use Stanley Yann’s biological metaphor. S. Young showed that an organization is similar to a biological organism and reacts to environmental influences in the same way as a person does. If a person strives to achieve his personal goals, he adapts to the environment because it is the environment that supports him. If a person does not have a harmonious working relationship with the environment, he may lose its support. Any change in the external environment is perceived by the human senses and interpreted; he then chooses an appropriate response to the events that have occurred. A satisfactory reaction will be the one that brings the person the greatest reward, or “return” /109/. In relation to the area under consideration, the above statement means the following.

An enterprise can and should use favorable conditions and overcome unfavorable factors to realize its interests and goals. Successfully functioning, i.e. a viable organization adapts to the demands of its environment. In this case, we are talking about passive, reactive adaptation of the organizational system. The adaptation process, as one of the necessary, mandatory stages, includes diagnostics of the state of the environment. Before reacting to changes, i.e. to make an appropriate management decision, the organization must conduct a comprehensive analysis of the problems that have arisen, give a quantitative assessment of its activities, identify the entire list of deviations from the norm and their causes, and only after that choose a line of behavior. The best response is the one that contributes to the achievement of its dual goal (receiving or increasing profits, on the one hand, and maintaining strength and stability of the situation, on the other) / 109 /.

However, despite the importance of conducting diagnostic research ahead of decision-making, in real practice it is carried out quite rarely, which is explained by the lack of a conceptual basis for diagnosis. This situation, according to experts, significantly reduces the adaptive potential of the enterprise management system /4/. The need to improve the management system, on the one hand, and the lack of a methodological basis for conducting diagnostic research in this area, on the other, determine the relevance of highlighting the problem of diagnosing material flow management as an independent subject of study.

For the first time, diagnostics began to be used in medicine. The diagnostic studies of Hippocrates and the system of these studies developed by him are recognized as the beginning of scientific diagnostics. With the creation of a machine system, diagnostic methods have been developed in technology - this is the technical diagnosis of mechanism faults. In economic practice, a description of the first experience of using diagnostic methods is contained in W. Kent’s book “Why does a factory operate at a loss?”5, published in 1925. In modern conditions, the use of economic diagnostics is associated with the development of management consulting. Thus, about 2/3 of the 500 largest American companies turn to consultants for help at least once a year, and 1/3 do this quarterly /32/. Management consulting acts as a method of improving management tactics, based on a diagnosis of the problems of a particular organization. A well-known specialist in this field, V.Sh. . Rapoport, this is how he defines the specifics of management consulting. The work of a specialist in management organization is very similar to the work of a doctor. After all, before you can improve something in the enterprise management system, you need to figure out what exactly it is and make a diagnosis. In the management system, just like in the human body, everything is interconnected.A good doctor always takes a systematic approach to a sick body. The management organizer must also work systematically /71/. Management consulting specialists consider it a common mistake of managers to make decisions without identifying the true cause of problems, i.e. without defining those “diseases” from which the enterprise should be cured.

Among economists, there is not yet a unified approach to understanding the essence and content of the diagnostic process, despite the fact that this concept is quite widely used in the study of almost all problems of improving the organization of production and enterprise management. Most often, the concept of diagnostics is used in accordance with the concept of system analysis or is identified with the term analysis of production (managerial) activity. Moreover, there is no single point of view on the subordination of these concepts.

So, Yu.A. Chernyak defines diagnostics as a set of methods aimed at improving an individual organization or enterprise, using the conceptual apparatus of systems theory. However, unlike system analysis, system diagnosis is a field study and is based on a direct examination of the object. Drawing an analogy with medical diagnostics, Yu.A. Chernyak characterizes the essence of diagnostic research as follows: “despite greater or lesser clarity and stability of the enterprise’s goals, there are always problems in achieving them. These problems are caused by shortcomings in the existing organization of production and management and are considered as diseases of the system. The purpose of diagnostics is to establish the symptoms of these diseases and identify the causes and eliminate them with appropriate treatments 7105/.

Diagnostics of the condition and assessment of the effectiveness of the material flow management system

The choice of the optimal option is made in four stages. At the first, the possibility of a complete or partial solution to the problem is established, at the second, solution options are formed, at the third, the proposed options are compared with each other and evaluated in terms of the selected criteria, and finally, at the fourth stage, a solution to the problem is selected and the result obtained is checked.

The result of the decision at each stage can have two meanings that determine the further course of the study. Upon completion of the first stage of problem solving, one of two options is possible: preparing a partial solution or testing the complete solution to the problem. Each of these works, in turn, can lead to both positive and negative results. Thus, if a complete solution is not possible, a branch with a negative result leads to a partial solution, and a branch with a positive result leads to the choice of an option for a complete solution to the problem. When checking a decision, a negative option indicates a search for new hypotheses and involves restatement of the problem. If the answer is positive, the decision is final and a transition to its implementation is possible.

Summarizing the stated provisions, we can draw the following conclusions: 1. The formulation and diagnosis of material flow management problems are possible only on the basis of establishing a logical cause-effect relationship and identifying symptoms of the causes of the problem situation. 2. Diagnosis of the state of material flow management should be carried out in two directions: identification and analysis of symptoms of causes in the context of the main areas of production activity at the stages of the management cycle; assessment of the state of material flows by stages of commodity circulation. 3. The organization process involves the implementation of the following stages of work: express diagnostics and identification of signs of problems; formulation and diagnosis of the problem; choosing options for solving the problem; implementation of the solution. It is possible to establish the need and ways to improve the management of material flows only on the basis of an assessment of the condition and effectiveness of the current management system. The state of material flow management characterizes the existing management system and reflects the qualitative and quantitative parameters of the situation in which material flow management is in a given period of time, as well as the degree of implementation of the principles of the structural structure and functioning of the management system.

Diagnostics of the condition includes a set of measures aimed at identifying the strengths and weaknesses of the material flow management system and forming goals and specific areas for its improvement.

The diagnostic study is based on the following provisions: the analysis of the material flow management system is carried out from the point of view of its functional connection with other subsystems of the enterprise and is aimed at identifying deficiencies in the management of material flows that hinder the increase in production efficiency; all factors of the effectiveness of the functioning of the material flow management system are studied in interrelation and interdependence; the analysis is carried out on the basis of a comparison method using standard and expert assessments.

In the diagnostic process, we set and solve the following tasks: determining the most essential characteristics of the material flow management system; identification of key factors of problems; assessment of system effectiveness. The tasks to be solved determined the content of the main stages of the analysis.

First stage. Collection of information concerning the object of study and associated systems. Obtaining missing information by conducting an expert survey of specialists.

Second phase. Analysis of the material flow management system. At this stage, the choice of directions for analysis and formation of a system of indications and symptoms of causes for assessing the state of material flow management is carried out. The analysis is carried out on the basis of ranking key factors of problems and identifying deviations from the standard values ​​of indicators. Methodological issues of conducting such an analysis are discussed in detail in 2.2, so they will not be presented here. We focus our main attention on the subsequent stages of analysis related to assessing the effectiveness of the system. A generalized diagram of such an assessment is presented in Fig. 2.5.

Third stage. Selection of criteria for the effectiveness of a materials management system. This stage includes work to determine the main areas of assessment and criteria for the effectiveness of material flow management. The criteria act as a necessary prerequisite for making decisions about the level of efficiency of the system. Each of them is characterized using a number of indicators. The selection of indicators is carried out based on the requirements: the meters used must record the actual level of efficiency and at the same time be subordinate to the task of analyzing and managing economic processes based on identifying various causes and effect relationships.

Organization of material flows based on synchronization of production processes

Parallel flow of production processes is achieved in the case of equal rates of receipt and consumption of products and the establishment of a constant ratio between the initial phases of production processes.

Aligning the duration of individual work and creating organizational and technical conditions that ensure equality or multiple rates of receipt and consumption of materials are the main tasks of synchronization.

Based on these positions, the concept of “synchronization of production processes” can be defined as the coordinated execution of two or more processes, characterized by a coincidence or a constant mutual shift in time of their beginning (completion), as well as an equalized volume of production and consumption of materials.

The object of synchronization in this case are complexes of partial production processes and elementary material flows; the purpose of synchronization is to coordinate the rhythms of production units and individual works at the stages of purchasing, production and sales of products.

Achieving the necessary synchronicity in organizing material flows requires the development of a special synchronization mechanism. We understand this mechanism as a set of organizational forms and economic methods that make it possible to implement the principles of material flows. Based on this premise, the main structural elements of the mechanism under consideration are: organizational and economic relations that determine the synchronization of processes, criteria, principles and methods of synchronization (Fig. 3.5).

Synchronization of material flows involves the formation of sections based on the principle of specialization in performing a set of works necessary to complete the processing of a group of parts or an assembly. As a rule, such areas are administrative and production units. At each site, a portion of the entire range of parts included in the product is processed. The production and assembly of the product is carried out at several sites. Timely completion of the work assigned to them by a workshop, section or team is possible provided that adjacent departments complete the task assigned to them within the prescribed time. Coordination and coordination of the work of production units is carried out through organizational and economic relations. The analysis of inter-sectional connections allows us to talk about three forms of manifestation of these relationships: interaction relationships or structural relationships, cooperation relationships and influence relationships.

Structural relations characterize the coordination interaction of production units at the level of the enterprise or its divisions. Such interaction is carried out using static (hierarchical and spatial) and dynamic connections. Static connections determine one or another organizational structure. Dynamic relationships are realized in the form of material, energy and information flows, forming temporary structural dependencies. Through a system of static and dynamic connections, the spatial and temporal structure of production processes is established and the relative stability of the functioning of the production system is achieved. Synchronization of individual stages requires identifying the structural relationships of production units and establishing an appropriate relationship between them in space and time by rationalizing the production structure, simplifying the process of managing the progress of production, and coordinating material and information flows.

Cooperation relations are directly related to the processes of specialization and division of production into separate stages and types of work. Cooperative connections are formed between areas involved in the manufacturing process of a particular product. With the help of these connections, the joint activities of groups of workers participating in a single production process are ensured. Synchronization of material flows involves determining the need for materials for each link, reducing the radius of cooperation, balancing delivery times and material consumption.

Impact relationships are used to orient the activities of intermediate production links depending on the goals and objectives of the final link. Such relationships are carried out through the formation of an appropriate system of economic interdependencies and feedback links with the production link that is closed along the technological chain. When organizing material flows, the manufacture and delivery of products at all stages of production must be carried out exactly in accordance with the assignment received. Therefore, economic relations between individual units are built on a combination of operational independence in making economic decisions, mutual interest in coordinated work and mutual responsibility for violating a single rhythm.

The subordination of the rhythms of individual departments to the rhythm of work of the final link is carried out on the basis of a feedback system: previous - subsequent technological section. With the help of feedback, production units are informed about the actual selection of parts and assemblies for each subsequent operation and are given the task of producing the required number of parts to replace the spent ones. In this way, coordination in time and orientation of the work of production units towards final results is achieved.

The main goal of synchronization is to ensure high economic efficiency when demand for manufactured products fluctuates. The means to achieve the main goal are the goals of the second level, which are the basis for specific actions. The main goals reveal the key areas of work on stream synchronization: implementation of synchronization principles, increasing the level of organization, reducing costs to ensure process synchronization. The hierarchy of the considered goals is presented in Fig. 3.6. Formulated goals, in our opinion, reflect the required performance results to the greatest extent, stimulate sufficient efficiency of actions and are quantifiable.

Introduction

Chapter 1 Theoretical and methodological foundations of production logistics

1.1 The essence and basic concepts of production logistics

1.2 Analysis of the movement of material resources in the production process

Chapter 2 Analysis and assessment of the functioning of production logistics using the example of Vladimir Bakery Plant No. 2

2.1 Technical and economic analysis of the enterprise’s economic activities

2.2 Analysis of the movement of material flows in the production process

2.3 Assessing the efficiency of production logistics

Conclusion

Bibliography

Introduction

Regional use (consumption) and saving of raw materials, materials, fuel and energy are one of the most important conditions for the transition of the economy to an intensive path of development.

In modern business, the time it takes for products to pass through various logistics channels has increased significantly (over ninety percent of time costs). Therefore, the role of a consistent logistics approach to material flow management has increased. It allows you to significantly reduce all types of inventories of material resources by 35%, reduce production costs, and most fully satisfy consumer demands regarding product quality and service.

According to international quality standards, any enterprise is considered as an “object” that has incoming flows (raw materials, supplies...), outgoing flows (products and services) and an internal process system. A process-oriented management structure, where the main place is occupied by the management of processes of movement of resources and information, is one of the basic principles of building a modern enterprise.

The costs of individual logistics operations are closely related to each other: savings on transportation costs can lead to a significant increase in costs caused by increased inventory, and poor coordination of the movement of material resources throughout production can lead to increased costs associated with equipment downtime. Therefore, it is necessary to integrate various functions of product distribution in the flow, establishing an optimal balance of interests of individual links in the logistics chain.

production logistics movement resource

On this basis, it is possible to minimize total costs and obtain an overall result of activity that exceeds the sum of the individual effects.

Therefore, the purpose of this work is to develop a methodology for assessing the efficiency of production logistics. The object of study chosen was: "OJSC Vladimir Bread Factory No. 2".

The relevance of considering this topic is to consider the methodology for assessing the effectiveness of the functioning of the production logistics of a bakery, because baking bakery products is always in demand and its production is the basis and the success of the bakery, which in modern conditions is in great competition with other enterprises. Over time, the consumer for whom the products are produced changes in tastes and requirements for the products produced, therefore, for successful operation, the Vladimir Bread Factory must contain flexible, reconfigurable production systems in order to provide the consumer with the products that he currently needs.

To achieve the research goal, it is necessary to solve the following tasks:

Consider the essence and basic concepts of production logistics;

Make a technical and economic analysis of the economic activities of the enterprise in question;

Assess the efficiency of production logistics at the enterprise;

The subject of the study is the factors influencing the efficiency of production logistics.

The work contains modern methods for assessing the efficiency of the enterprise's production logistics. As part of the work, a number of practical proposals were developed and proposed on how to improve the functioning of the enterprise’s production logistics.

Chapter 1 Theoretical and methodological foundations of production logistics

1.1 The essence and basic concepts of production logistics

At the present stage of development, new production conditions have emerged that have gone beyond the traditional methods of its organization, hindering not only the development of production, but also transport, supply and sales structures. Logistics has brought changes to many ideas about the organization of the production process at an enterprise. The relevance of considering production logistics as a separate functional subsystem is that in recent years there has been a tendency to reduce the scope of mass and large-scale production. The use of universal equipment and flexible, reconfigurable production systems is expanding. Manufacturers are receiving more and more orders for the production of small batches and even single items. At the same time, buyers are increasingly demanding that their needs be satisfied in the shortest possible time (days, hours) with a high degree of guarantee. Another aspect of the relevance of production logistics is the organization of production within the framework of cooperation for the production of complex products. Production is one of the main areas of logistics, occupying a central place in the company (2, p. 76).

The material flow on its way from the primary source of raw materials to the final consumer passes through a number of production links. Material flow management at this stage has its own specifics and is called production logistics. In other words, production logistics is the management of material and information flows on the way from the warehouse of material resources - a complex of various material elements that the enterprise has to the product readiness warehouse (12, p. 235).

As you know, social production is divided into material and intangible (Figure 1.1). Production logistics considers the processes occurring in the sphere of material production.

Fig. 1.1 Structure of social production.

Production logistics can be defined as a science (theory, methodology) about the systemic rationalization of managing the development processes of production systems (for example, a workplace, a site, a workshop, production as a set of workshops for the production of specific products or the provision of specific services, an organization) in order to increase their organization ( efficiency) through synchronization, optimization and integration of flows in production systems. This is the science of rationalizing organizational management processes by identifying and eliminating intra-system and inter-system conflicts, transformed into mutually beneficial compromises of corporate cooperation, used to increase the competitiveness of the organization (16, p. 106). The goal of production logistics is the precise synchronization of process and logistics operations in interconnected departments.

The general tasks (functions) of production logistics include:

1. Planning and dispatching production based on the forecast of needs for annual production and consumer orders;

2. Development of production schedules for workshops and other production departments;

Development of product launch schedules agreed with supply and sales services;

Establishing standards for work in progress and monitoring their compliance;

Operational production management and organization of production tasks;

Control over the quantity and quality of finished products;

Participation in the development and implementation of production innovations;

Control over the cost of production of finished products.

A characteristic feature of the objects of study in production logistics is their territorial compactness. In the literature they are sometimes called “core logistics objects”.

Material services for the transportation of goods can be the object of both production logistics, in the case of using one’s own transport for intra-production movement of goods, and transport, if public transport is used.

Logistics systems considered by production logistics are called intra-production logistics systems. These include: industrial enterprise; wholesale enterprise; having storage facilities; cargo hub; hub seaport, etc. Intra-industrial logistics systems can be considered at the macro and micro levels. At the macro level, intra-production logistics systems act as elements of macrological systems. They set the rhythm of operation of these systems and are sources of material flows. The ability to adapt macrologistics systems to environmental changes is largely determined by the ability of their intra-production logistics systems to quickly change the qualitative and quantitative composition of the output material flow, i.e. assortment and quantity of products (2, p. 126).

High-quality flexibility of intra-production logistics systems can be achieved through the availability of universal service personnel and flexible production.

Quantitative flexibility is also provided in various ways. For example, in some Japanese enterprises, the core staff is no more than 20% of the maximum number of employees. The remaining 80% are temporary workers. Moreover, 50% of the temporary workers are women and pensioners. Thus, with a staff of 200 people, an enterprise can employ up to 1000 people to complete an order. The labor reserve is complemented by an adequate reserve of equipment.

At the micro level, intra-production logistics systems represent a number of subsystems that are in relationships and connections with each other, forming a certain integrity and unity. These subsystems: purchasing, warehouses, inventories, production services, transport, information, sales and personnel, ensure the entry of material flow into the system, passage within it and exit from the system. In accordance with the concept of logistics, the construction of intra-production logistics systems should ensure the possibility of constant agreement and mutual adjustment of plans and actions of supply, production and sales links within the enterprise.

The logistics concept of organizing production includes the following basic provisions:

1. Refusal of excess stocks;

2. Refusal of excessive time for performing basic and transport and warehouse operations;

Refusal to manufacture a series of parts for which there is no customer order;

4. Elimination of equipment downtime;

Mandatory elimination of defects;

Elimination of irrational intra-factory transportation;

7. Transformation of suppliers from opposing sides into benevolent partners (1, p. 87).

In contrast to the logistics, the traditional concept of organizing production involves:

Never stop the main equipment and maintain, at all costs, a high utilization rate;

2. Manufacture products in as large batches as possible;

Have as large a supply of material resources as possible just in case.

The content of the conceptual provisions indicates that the traditional concept of organizing production is most suitable for the conditions of a “seller’s market,” while the logistics concept is most suitable for the conditions of a “buyer’s market.” When demand exceeds supply, we can confidently assume that a batch of products manufactured taking into account market conditions will be sold. Therefore, the goal of maximum equipment utilization takes priority. Moreover, the larger the batch produced, the lower the unit cost of the product will be. The task of implementation is not in the foreground.

The situation changes with the arrival of buyer “dictation” on the market. The task of selling a production product in a competitive environment comes first. The volatility and unpredictability of market demand makes it impractical to create and maintain large inventories. At the same time, the manufacturer no longer has the right to miss a single order. Hence the need for flexible production facilities that can quickly respond with production to the emerging process.

Reducing costs in a competitive environment is achieved not by increasing the size of produced batches and other extensive measures, but by the logistics organization of both individual production and the entire commodity distribution system as a whole (5, p. 68).

1.2 Analysis of the movement of material resources in the production process

The movement of material resources in production at an enterprise is varied and in intra-production logistics systems can be carried out in various ways, of which two main ones are distinguished, fundamentally different from each other.

The first option is called the “push system” and is a production organization system in which the objects of labor arriving at the production site are not directly ordered by this site from the previous technological link. The material flow is “pushed” to the recipient according to a command received by the transmitting link from the central production management system (Fig. 1.2).

Fig. 1.2 Schematic diagram of a pushing material flow management system within the framework of an intra-production logistics system.

Push models of management and flows are characteristic of traditional methods of organizing production. The possibility of their use for the logistics organization of production has appeared in connection with the massive spread of computer technology. These systems, the first developments of which date back to the 6th year, made it possible to coordinate and quickly adjust the plans and actions of all divisions of the enterprise - supply, production and sales, taking into account constant changes in real time. Push systems, capable of linking a complex production mechanism into a single whole using microelectronics, nevertheless have natural limits to their capabilities. The parameters of the material flow “pushed” to the site are optimal to the extent that the control system is able to take into account and evaluate all the factors influencing the production situation at this site. However, the more factors for each of the numerous sections of the enterprise the control system must take into account, the more advanced and expensive its software, information and technical support should be (7, p. 45).

The second option is based on a fundamentally different way of managing material flow. It is called a “pull system” and is a production organization system in which parts and semi-finished products are supplied to the subsequent technological operation from the previous one as needed. Here, the central control system does not interfere with the exchange of material flows between different parts of the enterprise and does not set current production tasks for them. The production program of an individual technological link is determined by the order size of the subsequent link. The central control system poses a task only to the final link of the production technological chain. In order to understand the mechanism of operation of the pulling system, let's consider an example (Fig. 1.3).

Fig. 1.3 Pull material flow management system within the framework of an intra-production logistics system.

Let's say a company receives an order to produce 10 units of products. The control system will transfer this order to the assembly shop. The assembly shop, to fulfill the order, requests 10 parts from workshop No. 1. Having transferred 10 parts from its stock, workshop No. 1, in order to replenish the stock, orders 9 blanks from workshop No. 2. In turn, workshop No. 2, having transferred 10 blanks, orders materials from the raw materials warehouse for the manufacture of the transferred quantity, also with the aim of restoring the stock. Thus, the material flow is “pulled out” by each subsequent link. Moreover, the personnel of a separate workshop are able to take into account much more specific factors that determine the size of the optimal order than a central control system could do (7, p. 53).

In practice, various options for pushing and pulling systems have been implemented. Push systems are known as MRP systems. They are characterized by a high level of control automation, allowing the following basic functions to be implemented:

Ensure ongoing regulation and control of inventories;

2. In real time, coordinate and promptly adjust the plans and actions of various services of the enterprise - supply, production, sales.

In modern, developed versions of MRP systems, various forecasting problems are also solved. Simulation modeling and other operations research methods are widely used as a method for solving problems.

Pulling intra-production logistics systems include the Kanban system (translated from Japanese as a card), developed and implemented for the first time in the world by Toyota (Japan). The Kanban system does not require total computerization of production, however, it presupposes high supply discipline, as well as high personnel responsibility, since centralized regulation of the intra-production logistics process is limited. The Kanban system allows you to significantly reduce production inventories. For example, the inventory of parts per one produced car at Toyota is $77, while at US automobile companies this figure is approximately $500. The Kanban system also allows you to speed up the turnover of working capital and improve the quality of products (8, p. 37).

From the above, it can be noted that their savings depend on how coordinated the movement of material resources is in production. This can have a decisive impact on reducing production costs, product costs, and, consequently, increasing the profitability and profitability of the enterprise. The amount of material resource costs is largely determined by the nature of the material consumption process in production. The following factors influence the material consumption process:

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

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

Nomenclature (range) of products or work performed, i.e. degree of diversification of the program;

Flexibility of production, i.e. the ability of production to quickly changeover to produce new types of products;

Type of products or work in terms of their complexity, energy intensity, material intensity and science intensity;

8. Level of completeness of manufactured products;

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

Characteristics of technological processes in terms of their progressiveness, environmental friendliness, and safety.

The listed factors predetermine the process of managing material resources. So, for example, in mass or large-scale production a very significant amount of material resources is consumed, but of a limited range, and in single or small-scale production the volume of consumption is not large, but the range is quite extensive. Moreover, these factors mainly form industry-specific features of material consumption, which are most manifested in construction, agriculture, transport, and the service sector (15, p. 42).

To summarize, it can be noted that production logistics can be defined as a science (theory, methodology) about the systemic rationalization of the management of development processes of production systems (for example, a workplace, a site, a workshop, production as a set of workshops for the production of specific products or the provision of specific services to an organization) with the goal of increasing their organization (efficiency) by synchronizing the production process and logistics operations in interrelated departments.

Considering the production process, we can say that the movement of material resources in production at enterprises is diverse and in intra-production logistics systems can be carried out in various ways, of which two main ones are distinguished, fundamentally different from each other. The first option is called a “push system”; the second option is based on a fundamentally different method of controlling material flow. It is called the "pulling system". And their savings depend on how coordinated the movement of material resources is in production. This can have a decisive impact on reducing production costs, product costs, and, consequently, increasing the profitability and profitability of the enterprise.

Chapter 2 Analysis and assessment of the functioning of production logistics using the example of Vladimir Bakery Plant No. 2

.1 Technical and economic analysis of the enterprise’s economic activities

The bakery traces its history back to 1929, when a small bakery for the production of rye and wheat varieties of bread was put into operation. This plant, called "Bread Factory No. 2", existed until the mid-80s. In the mid-80s, fundamental changes took place at “Bread Factory No. 2”; a modern bakery with a capacity of 157 tons of bread per day was built on the expanded territory, which, in addition to rye-wheat varieties of bread, began to produce bread from wheat flour (loaves and hearth bread) . Most of the buildings of the old bakery were demolished at the same time. In 1990, bagel production was established in the partially preserved old production building. During 1991-1993, a three-story production building with an adjacent six-story residential building was erected. All utilities were connected to the building (electricity, heating networks, water, sewerage, access roads). An enterprise with a new legal status: “Open Joint Stock Company” was introduced on August 7, 1996. In June 1999, a technological line for the production of lamb products with a capacity of 4 tons per day was put into operation.

In 2004, a lot of work was done to introduce new types of products and expand the range. The production of white hearth bread, some types of loaves and small-piece products has been mastered on the new Swedish Sveba ovens. Due to the commissioning of the Swiss Rondo-Doge line, the range of small-piece bakery products was expanded, new types of products made from puff pastry and yeast dough were developed and put into production - French puff pastry, Fruit Fantasy roll. Sales of sliced ​​bread have increased manifold (11, p. 73).

The further development of OJSC "Vladimir Bread Factory No. 2" is associated, first of all, with capital investments in upgrading equipment and increasing the range of products, increasing their quality and presentation, and maintaining the volume of production of non-traditional bakery products.

In order to find out the general state of affairs at OJSC "Vladimir Bread Factory No. 2", in its production, technical, commercial, social, economic and financial spheres, it is necessary to analyze the main technical and economic indicators. This analysis includes: analysis of initial information, analysis of production and sales volumes of products, analysis of the use of production and technical base, analysis of labor, its productivity and payment, analysis of costs and financial results, generalized analysis data.

Analysis of initial information is carried out in order to determine the general financial state of affairs at the enterprise. The sources of information for analysis are accounting reports.

Table 1

Initial data for the analysis of the main technical and economic indicators of OJSC "Vladimir Bread Factory No. 2" for 2009-2010.

Indicators

Difference between 2010 and 2009

Growth rate of indicators, (times)

Profit (loss) before tax, million rubles


The production and commercial activities of the enterprise are characterized by the following indicators:

Product output in kind;

2. commercial products;

Sold products.

The potential production capabilities of an enterprise can be assessed using indicators of production capacity and the average annual cost of fixed production assets. These data make it possible to calculate such important technical and economic indicators as:

1. capacity utilization rate;

2. output per ruble value of fixed production assets.

The indicator of the average annual number of workers, the amount of money allocated to pay for labor, characterize the social sphere of the enterprise’s activities, and also make it possible to calculate: capital-labor ratio, productivity, average monthly wages and the ratio between them. Results for sales of products as a whole can be determined by calculation from indicators of the total cost of marketable products and balance sheet profit.

The main goal of analyzing technical and economic indicators is a comprehensive assessment of all areas of the enterprise’s activities. Information for the technical and economic analysis must be prepared in advance, verified and must meet the following requirements:

All technical and economic indicators were combined into a system and must correspond to one analyzed period;

All cost indicators must have the same dimension;

The indicators “Commercial products”, “Sold products”, “Full cost of commercial products”, “Balance sheet profit” must be calculated at current prices;

If the indicator “Product output in physical terms” is presented in natural units of measurement, then the indicator “Production capacity” should have the same dimension and the same time period;

The products produced by the enterprise during the analyzed period, calculated in tons and other units, and presented in terms of product output in physical terms, must be in the same volume and assortment, but calculated in rubles in the indicator “Commodity Products”;

If in the system of technical and economic indicators the number is presented for the year, then the indicator “Aimed at paying labor” should be annual;

The indicator “Average annual cost of fixed production assets” should take into account periodic revaluations (3, p. 173).

Analysis of production and sales of products is carried out in order to determine how production and commercial activities are organized at the enterprise. For this purpose, the following indicators are calculated: the average price of a unit of production, presented in physical terms; products sold (its sales volume) as a percentage of marketable products.

Table 2.

Indicators characterizing the production and sale (sale) of products at OJSC "Vladimir Bread Factory No. 2" for 2009 - 2010.

Indicators

Actual data for 2009 in%

Product output in physical terms, tons

Commercial products, thousand rubles.

Products sold (sales volume), thousand rubles.

Average price per ton of manufactured products, thousand rubles.

Products sold (sales volume) to marketable products, percentage


From the table data it follows that production output in physical terms in 2010 amounted to 45,480 tons, which is 1.23 times more than in 2009. This is due, first of all, to the active activity of the enterprise to expand sales markets. During the analyzed period, marketable products increased by 1.27 times due to an increase in production output in physical terms due to rising prices for manufactured products.

Since the products produced by OJSC "Vladimir Bread Factory No. 2" do not have a long shelf life, they are sold immediately and in full, therefore the marketable products are equal to those sold. Thus, OJSC "Vladimir Bread Factory No. 2" for the period from 2009 to 2010 managed to properly organize its production and commercial activities.

Analysis of the use of the production and technical base allows us to assess the extent to which the products obtained from each ruble of the cost of fixed production assets and intended for sale in the analyzed period were in demand by the consumer market.

For this the following are calculated:

Capacity utilization rate;

2. average annual cost of fixed production assets per unit of production capacity (specific and capital investments);

Per 1 ruble of the cost of fixed production assets:

· commercial products;

· products sold (its sales volume);

· profit from the sale of products;

· profit (loss) on the balance sheet of the reporting period (17, p. 105).

Table 3.

Indicators characterizing the use of the production and technical base at OJSC "Vladimir Bread Factory No. 2" for 2009-2010.

Indicators

Actual data for 2009 in% (times)

Production capacity, tons

Product output in physical terms, tons

Coef. utilization of production capacity, times

Average annual cost of fixed production assets, million rubles.

Average annual cost of fixed production assets per 1 ton of production capacity, thousand rubles.

Commercial products, thousand rubles.

Products sold (sales volume), thousand rubles.

Profit before tax, million rubles.

Per 1 rub. cost of fixed production assets, rubles: commercial products

Products sold (its sales volume), thousand rubles.

Profit from sales of products, thousand rubles.

Profit before tax, thousand rubles.


During the analyzed period, the enterprise OJSC Vladimir Bread Factory No. 2 began to produce new types of products, and transformations associated with reconstruction also took place. In this regard, the enterprise's production capacity increased by 1.29 times during the analyzed period. The indicator characterizing the production activity of the enterprise is marketable products per 1 ruble of the cost of fixed production assets; this indicator during the analyzed period increased by 1.27 times, which indicates an increase in the use of the production and technical base for the production of marketable products. During the analyzed period, there was an increase in production assets by 1.27 times. This also indicates an increase in market activity in the use of the production and technical base at the enterprise.

Analysis of labor and its remuneration is carried out in order to determine the efficiency of the use of labor (for this, labor productivity per worker is calculated), and also the efficiency of spending funds on wages, for this purpose indicators are calculated per 1 ruble of wages, such as:

1. commercial products;

2. products sold;

Profit (loss) before tax;

4. profit (loss) from the sale of products.

Table 4.

Indicators characterizing the labor situation, its productivity and payment at the enterprise OJSC "Vladimir Bread Factory No. 2" for 2009-2010.

Indicators

Number of employees, people

Product output in physical terms, tons

Commercial products, thousand rubles.

Profit from product sales, thousand rubles.

Profit (loss) before tax, million rubles.

Per 1 worker: production output in physical terms, tons

Commercial products, thousand rubles.

Products sold, thousand rubles.

Profit from product sales, thousand rubles.

Profit (loss) before tax, thousand rubles.

Aimed at wages, thousand rubles.

Average monthly payment, thousand rubles.

Per 1 ruble of wages, rubles: commercial products

Profit from product sales

Profit (loss) before tax


At OJSC "Vladimir Bread Factory No. 2" in the period from 2009 to 2010, the number of employees increased by 1.14 times. This is due to the fact that the enterprise is expanding to produce new types of products. At the same time, the level of labor productivity at the enterprise increased by 1.07 times. This is indicated by the indicator of output in physical terms per 1 worker. In value terms, this figure increased by 66.7 thousand rubles, that is, 1.12 times. This is due to a significant increase in prices for manufactured products.

From the analysis it is clear that the enterprise uses labor efficiently; in 2010, on average, each worker received 0.044 thousand rubles in profit, which is 10% more than in the same period last year. From 2009 to 2010, there was an increase in the efficiency of spending funds on wages in terms of marketable and sold products, as well as a positive result of using funds on wages. So for every ruble spent on labor costs, 0.35 rubles of profit were received from the sale of 0.05 rubles of profit before tax.


Table 5.

Scheme of costs and financial results when analyzing the main technical and economic indicators for the Vladimir Bread Factory No. 2 for 2009-2010.


According to Table 5, it is clear that the enterprise for 2010, both for the state and from the point of view of the enterprise itself, is profitable and profitable.

The general economic approach is based on the price that, taking into account effective demand and competition, the buyer of the product is willing to pay and pays to the enterprise. Therefore, the indicator of revenue from the sale of products (works, services) includes the amount of mandatory payments to the budget (value added tax, excise taxes) (17, p. 118).

As a result, gross income is compared with the full cost of commodity products, results are obtained that include both the enterprise’s own profit and tax payments to the budget. For a general description of the technical and economic indicators of an enterprise, the approach taken by the entrepreneur is of primary interest, so we summarize the indicators in Table 6 for this approach.

Table 6

Indicators characterizing the costs and financial results of the economic activities of OJSC "Vladimir Bread Factory No. 2" for 2009-2010.

Indicators

Actual data for 2009 in% (times)

Products sold, thousand rubles.

Total cost of commercial products thousand rubles.

Costs per 1 ruble of products sold, thousand rubles.

Profit from sales of products, thousand rubles.

Profit (loss) before tax (adjusted indicator), thousand rubles.

Profit (loss) from sales to profit before tax (adjusted indicator), %

Product profitability in general, %


In the analyzed period, at the enterprise OJSC "Vladimir Bread Factory No. 2", as follows from Table 6, there is a tendency that the indicator of sold products exceeds the indicator of the total cost of marketable products (0.75-1.27) by 52%. In 2010, for every invested ruble, OJSC Vladimir Bread Factory No. 2 received a profit, which decreased by 6.2% compared to 2009 (20.1-26.3), and based on the entire volume of costs (552 * 6 ,2) =3.422 million rubles. Meanwhile, in general, the financial results of the activities of OJSC "Vladimir Bread Factory No. 2" in the analyzed period were expressed in an increase in profit before tax by 1.66 times.

2.2 Analysis of the movement of material flows in the production process

OJSC "Vladimir Bread Factory No. 2" belongs to the enterprises of the food industry in the baking region. The company is engaged in the production of bakery products and flour confectionery products to meet the needs of the population. This is facilitated by a number of activities related to the acquisition, storage, processing of raw materials and the sale of finished products to consumers. The enterprise independently plans its activities and determines prospects based on the demand for its products.

OJSC "Vladimir Bread Factory No. 2" is located in a zone of concentrated consumption, this is due to the fact that bakery and bagel products are products of everyday demand. The bakery production is equipped with modern equipment, the latest technologies, and has a powerful production base. The production process is massive and continuous, i.e. production is characterized by the constancy of the structure of the labor process; the same labor processes associated with the production of homogeneous products and the use of specialized equipment are repeated at workplaces.

This type of production is characterized by a large volume of production, a limited range of products, a high degree of mechanization and automation, rhythm and flow of production, and the transformation of raw materials into products merges into a single inextricable process.

This organization allows us to obtain production with a complete technological cycle - from receiving raw materials to shipping finished products.

The enterprise has created a unified system of quality assurance and control throughout the entire technological chain - from the quality of raw materials prepared for processing to the quality of finished products (11, p. 59).

Raw materials and semi-finished products at the enterprise are processed into finished products by sequentially transferring them from one production site to another (Fig. 2.1).

Designation:

Movement of material flow;

feedback from the enterprise;

Information flow.

Fig. 2.1 Scheme of material flow at the enterprise.

A characteristic feature of productivity is the presence of a large number of transfer operations and intra-purpose movements of goods and materials in the main production. The main process of baking production at the enterprise consists of the following stages: preparation for production, preparation of dough, preparation of dough, cutting and shaping of dough, layering of dough pieces, release of finished products. This process is considered to be continuous.

All raw materials in baking are divided into main and additional. Wheat and rye flour of different varieties, sugar are the main raw materials at the bakery. Among those used in this production, the following types of flour, which are supplied from BHM, should be noted: peeled rye, seeded rye, special, 1st grade, 2nd grade, premium. The baking properties of flour are very important, which is understood as the ability of flour to produce bread and flour confectionery products of one quality or another. Depending on the baking properties of flour, the parameters of the technological process are set, and the properties of the flour determine the importance of the dough, therefore, such an important economic indicator of the bakery’s operation as product yield (6, p. 43). Additional raw materials at Vladimir Bread Factory No. 2 include water, yeast, salt, products made from fruits and berries, etc.

Analyzing the movement of the material flow in the production process, presented in Figure 2.1, we can say that it goes through many stages, starting from the central warehouse from which it moves to the storerooms of the workshop (margarine, eggs, purified water, salt, sugar) of production No. 1 and flour with BHM warehouse to production No. 2, using automated and improvised devices. The senior compounder receives raw materials from the workshop storeroom of production No. 1, and the release of raw materials to the workshop is carried out in accordance with working recipes. In the starter shop they begin to prepare the starter for the manufactured products, after which the mixture is transferred to the dough mixing shop (production 2), where it begins to mix with flour, which is supplied from the BHC warehouse. After passing this stage, the finished dough is supplied to the baking workshop, where the entire material flow takes on the form of finished products (production 3). In the dispatch shop, the products are cooled, packaged and the finished product is sent to the final consumer (forwarding distribution center). Information about the population's need for products is sent to the sales department, where it is determined how much bakery products need to be produced. Thus, the movement of material flow at the enterprise occurs through a pull system, where the baking department receives an order for the manufacture of products, it submits a request for the need for dough. The dough mixing shop gives a request for flour and starter components to make dough. (2, p.105).

.3 Assessing the efficiency of production logistics

The production of bakery products requires a large amount of raw materials and a variety of equipment. A lot of bakery products are produced on the flow-mechanized lines created at present, which allows us to consider bakery production at this bakery to be mechanized and automated. The introduction of mechanized production lines and recipe-mixing complexes in a bakery shop makes it possible to increase production efficiency, increase labor productivity, mechanize labor-intensive processes, reduce losses of valuable raw materials, and significantly improve quality. But at the same time, the efficiency of production logistics is not in the best place.

Let's consider a diagram of the technological process of preparing bread products at an enterprise, Figure 2.2. The diagram will allow us to identify those places in production where disruptions in the movement of material flow most often occur, which subsequently lead to significant costs. After considering these shortcomings, recommendations will be developed to reduce disruptions in the movement of material flow or eliminate them.

Preparation of raw materials for production

Fig.2.2 Scheme of the technological process for preparing bread products at the enterprise.

From the diagram in Figure 2.2, we consider those places in the production process where disruptions in the movement of material flow may occur.

Let's consider the stage of the production process - dosage by weight. At this stage, failures may occur due to the fact that in the production process the dosage of components for the preparation of bakery products is not always clearly controlled, since not only the quality, but also the cost of the products depends on the dosage of components. At this stage, there is either an overconsumption of raw materials or a decrease in them. On the one hand, excessive consumption of raw materials leads to a rapid reduction in components and to monetary costs associated with additional purchases of raw materials. On the other hand, if the components are not fully mixed, this affects the quality of bakery products, which leads to a decrease in demand for it and loss of customers.

The stage of the production process is dividing the dough into pieces. At this stage, the weight of the pieces of dough intended for baking bread is poorly maintained, which then leads to non-compliance with GOST, which means everything goes to waste and is subsequently processed, which leads to high costs. Due to such disruptions in the movement of material flow in production, it is necessary to start the entire technological cycle from the initial stage of production.

At the stages of dough preparation and baking, there is a problem associated with outdated equipment of forming machines and dough mixing machines. Forming machines are not equipped with an automatic loaf pan greaser. This leads to the fact that workers have to manually lubricate the molds, which wastes a lot of time; the quality of the lubricant is not always good, which subsequently makes it difficult for the loaves to come out of the molds, and again a lot of time is spent on removing them.

As a result, this leads to inefficient production and costs associated with equipment downtime and personnel wages.

Dough mixing machines also influence the production process, since the dough supplied for baking depends on them. Old machines do not always knead the dough well or, on the contrary, it turns out liquid. Because of this, it cannot be transferred further into production. All these reasons lead to a slowdown in the movement of material flow in production or its stop.

The enterprise has a problem with the volume of production, since it is not always focused on the needs of the end customer. Let's consider how the volume that an enterprise needs to produce is formed (Fig. 2.3).

Information flow

Fig.2.3 Formation of production volume.

Figure 2.3 shows how the production volume of products is formed: the consumer submits applications for products, which are received by the sales service, this service collects all applications and transfers them to the production service. There it is already being determined how much production needs to be produced. But it is not always possible to foresee all circumstances (increase, decline in demand, equipment breakdowns, failure to fulfill contracts for the shipment of products). Because of this, there are cases where orders exceed the number of finished products in stock. As a result, we have to refuse products to customers, thereby leaving the end consumer unsatisfied. Thus, the company loses customers, which leads to lost profits. Or vice versa, when the volume of production exceeds the order and the remains of finished products remain in the warehouse, and since they are perishable, all the remains are processed, which again leads to lost profits and processing costs.

Let us now consider the inventory problem. For a bakery, it is necessary to constantly maintain a reserve of material reserves of raw materials - flour, yeast, sugar, salt, etc., since the products produced are essential goods. Therefore, the relevance of the problem of optimizing an enterprise’s material reserves and effectively managing them is due to the fact that the state of inventories has a decisive influence on the competitiveness of the enterprise, its financial condition and financial results (14, p. 72). It is impossible to ensure a high level of product quality and reliability of its supply to consumers without creating an optimal amount of reserves of raw materials, materials, semi-finished products and other resources necessary for the continuous and rhythmic functioning of the production process. Underestimated inventories of material resources can lead to losses associated with downtime, unmet demand and, consequently, loss of profit, as well as the loss of potential buyers of products (18). On the other hand, the accumulation of excess inventories ties up the working capital of the enterprise, reducing the possibility of its profitable alternative use and slowing down its turnover, which is reflected in the value of the total production costs and financial results of the enterprise. Economic damage is caused by both the significant presence of reserves and their insufficient quantity.

Summing up the company, we can say that production output in physical terms in 2010 amounted to 45,480 tons, which is 1.23 times more than in 2009. This is due, first of all, to the active activities of the enterprise to expand sales markets. Marketable output during the analyzed period increased by 1.27 times due to an increase in production output in physical terms and due to an increase in prices for manufactured products. Thus, OJSC "Vladimir Bread Factory No. 2" for the period from 2009 to 2010 managed to properly organize its production and commercial activities. Also during this period, the company began to produce new types of products, and transformations associated with reconstruction took place. In this regard, the enterprise's production capacity increased by 1.29 times during the analyzed period. An indicator characterizing the production activity of an enterprise is marketable products per 1 ruble of the cost of fixed production assets; this indicator increased 1.27 times during the analyzed period, which indicates an increase in the use of the production and technical base for the production of marketable products. The number of employees at OJSC Vladimir Bread Factory No. 2 increased by 1.14 times in the period from 2009 to 2010. This is due to the fact that the enterprise is expanding to produce new types of products. At the same time, the level of labor productivity at the enterprise increased by 1.07 times. The company effectively uses its workforce; in 2010, on average, each worker received 0.044 thousand rubles in profit, which is 10% more than in the same period last year.

Analyzing the movement of material flow in the production process, we can say that it goes through many stages, starting from the central warehouse and ending with storeroom workshops. This process takes place using automated and improvised devices.

Considering the production logistics of the enterprise, it is clear that it is not flawless due to the fact that the dosage of components for the preparation of bakery products is not always clearly controlled in the production process, production volumes are not effectively oriented to the needs of the end customer, and outdated equipment is also used in production. There is a problem with having an optimal supply of raw materials in warehouses.

Chapter 3. Development of recommendations for reducing the costs of material flow in production

Having analyzed the efficiency of the functioning of production logistics at OJSC "Vladimir Bread Factory No. 2", shortcomings were identified that arise due to the fact that the dosage of components for the preparation of bakery products is not always clearly controlled in the production process, production volumes are not effectively aligned with the demands of the final product. buyer, use of outdated equipment in production. There is a problem with having an optimal supply of raw materials in warehouses. This leads to high costs, so it is necessary to develop recommendations to reduce the costs of material flow in production.

To accurately control the dosage of components when preparing bakery products, it is necessary to provide the enterprise with a high-quality measuring device. With the development of mechanization and automation of production processes in all areas of industry, automation in weighing is being intensively improved. Existing technology and accounting require weighing materials with great accuracy, ranging from milligrams to hundreds of tons. In most cases, high weighing speed and documentary registration are required (4, p. 62).

The solution to the problem of improving the control of the dosage of components for the preparation of bakery products at the enterprise and an important means of ensuring quality is the installation of Esson brand measuring equipment, which is being introduced into production and allows you to monitor the correct dosage and appropriate quality of the prepared dough mixture, control the weight of the pieces that will be moved for baking (4 p.72).

Let's do the calculation. The initial data for calculating the efficiency of introducing new equipment are presented in Table 7.

Table 7.

Initial data for calculating the effectiveness of introducing new equipment.

Indicators

Meaning of indicators

Price of new equipment (thousand rubles)

New machine wear and tear (20%)

136440-122=136318

Income tax (thousand rubles)

136318*0,35=47711

136318-47711=88606,7

Net cash flow for the year

88606,7+136318=224924,7


∆S M = (M b - M pr) *N pr, where (1)

∆S M = (11-8) *45480=136440 rub.

E f =∆S+ (∆H a +∆P pr), where (2)

Thus we get:

E f =136440- (122+47711) =88607 rub.

payback period:

T ok = P new. equipment / R real. cont., where (3)

T ok =700000/663100=1.1 years

From the calculations it is clear that replacing old control and measuring equipment with new ones, since the efficiency of replacing equipment will be 88,607 rubles, with a payback period of 1.1 years. This will give more precise control over the dosage of components, which leads to savings in material resources and money.

Vladimir Bread Factory No. 2 is actively modernizing its production equipment. New Swedish Sveba ovens were put into operation, and with their help the production of white hearth bread, some types of loaves and small-piece products was mastered. Due to the commissioning of the Swiss Rondo-Doge line, the range of small-piece bakery products has been expanded. This universal equipment allows, in the shortest possible time, to re-adjust production to the range of products that are now in demand among consumers (11, p. 57). You also need to pay attention to outdated equipment, which is also used in the main production, these are dough mixers and forming machines. Without upgrading this equipment, the enterprise will suffer losses associated with equipment downtime. Therefore, it is necessary in the near future, at least partially, to replace this equipment, which will subsequently lead to improved product quality, a reduction in defects, and a reduction in the time wasted by workers.

Let's do the calculation. The initial data for calculating the efficiency of introducing a new molding machine are presented in Table 8.

Table 8.

Initial data for calculating the efficiency of introducing a new molding machine

Indicators

Meaning of indicators

Price of old equipment, current (thousand rubles)

Annual cash savings (thousand rubles)

New machine wear and tear (20%)

4000000*0,2=800000

Depreciation of an old car (from residual value)

Additional depreciation (thousand rubles)

Income before tax (thousand rubles)

227400-776000=-548600

Income tax (thousand rubles)

Additional income after tax (thousand rubles)

Net cash flow for the year


reduction in material costs:

M b, M pr - costs of materials per accounting unit of production for the basic and designed options;

N pr - volume of production according to the designed option (8, p. 158).

∆S M = (11-6) *45480=227400 rub.

equipment replacement efficiency:

E f =∆S+ (∆H a +∆P pr), where

∆S - savings on current costs;

∆Н а - additional expenses for depreciation;

∆P pr - additional expenses for paying tax.

Thus, we get: E f = 227400-77600 = - 548600 rubles, since the efficiency of introducing a new molding machine at the moment is negative, it is not profitable to modernize this equipment in the near future.

Let's carry out the calculation; the initial data for calculating the efficiency of introducing a new dough mixing apparatus are presented in Table 9.

Table 9.

Initial data for calculating the efficiency of a new dough mixing apparatus.

Indicators

Meaning of indicators

Price of a new molding machine (million rubles)

Price of old equipment, current (thousand rubles)

Annual cash savings (thousand rubles)

New machine wear and tear (20%)

1500000*0,2=300000

Depreciation of an old car (from residual value)

Additional depreciation (thousand rubles)

300000-14000=286

Income before tax (thousand rubles)

420700-286000=134700

Income tax (thousand rubles)

134700*0,35=47145

Additional income after tax (thousand rubles)

134700-47145=87555

Net cash flow for the year

87555+134700=222255


reduction in material costs:

∆S M = (M b - M pr) *N pr, where

M b, M pr - costs of materials per accounting unit of production for the basic and designed options;

N pr - volume of production according to the designed option (8, p. 158).

∆S M = (11-4) *60100=420700 rub.

equipment replacement efficiency:

E f =∆S+ (∆H a +∆P pr), where

∆S - savings on current costs;

∆Н а - additional expenses for depreciation;

∆P pr - additional expenses for paying tax.

Thus, we get: E f =420700- (286000+47145) =87555 rub.

payback period:

T ok = P new. equipment / R real. cont., where

R new equipment - price of new equipment;

R real. cont. - products sold in the observed year.

T ok = 1500000/663100 = 2.3 years

operating costs of basic equipment.

The calculation of operating costs must be calculated taking into account the wages of maintenance personnel, depreciation charges, energy consumption and the cost of routine repairs of equipment. Let's calculate operating costs for the base case using the formula:

E b = Z o + Z r. O. + Z e, where (4)

Eb - operating costs for the base case;

Z about - costs of wages to employees;

Z r. O. - equipment repair costs;

Z e - electricity costs.

Wages of workers, taking into account the fact that the system is serviced by four people for 8 hours a day.

Z main = Z p + 26%, where (5)

Zp - wages.

Salary = 12000 rub. * 12 months = 144,000 rub.

Total payroll:

W main = 144000+26% = 181440 rub. - one employee.
= 1464.7 rubles, since there are four dough mixing machines, then Z e = 1464.7*4 = 5858.8 rubles.

Thus, we obtain the operating costs for basic equipment (dough mixers):

E b = 725760+14000+5858.8 = 745618.8 rub.

operating costs for implemented equipment. Let's calculate operating costs for the base case using the formula:

E b = Z o + Z r. O. + Z e

The wages of workers are calculated taking into account the fact that the system is serviced by two people for 8 hours a day.

The annual wage fund of one employee is calculated using the formula:

Z main = Z p + 26%

Let's find the wages of workers:

Salary = 10,000 rub. * 12 months = 120,000 rub.

Total payroll:

W main = 120000+26% = 151200 rub. - one employee.

For three workers:

W main = 151200*2 = 302400 rub.

Costs for all types of equipment repairs Z r. O. rub. Let's calculate it using the formula:

We get: Z r. O. = (20*1500000) / 100 = 300000 rub.

Electricity costs Z e, rub. Let's calculate it using the formula:

We get:

Z e = (7.5*9560*1*1*1.9*2) /100 = 2724.6 rubles, since there are two dough mixing machines, then Z e = 2724.6*2 = 5449.2 rubles.

Thus, we obtain the operating costs for the equipment being implemented (dough mixing machines):

E b = 302400+300000+5449.2 = 607849.2 rub.

To summarize, we can say that the introduction of molding machines is not profitable at the moment, and replacing dough mixing machines will bring an efficiency of 87,555 rubles. with a payback period of 2.3 years. At the same time, the operating costs of the new equipment will be 607,849.2 rubles, and the basic ones will be 745,618.8 rubles. in year.

Another disadvantage leading to high costs for the enterprise is that production volumes are not effectively tailored to the needs of the end customer. Product output volumes are formed based on consumer orders, which are collected by the enterprise’s sales department and discussed by management at scheduled meetings (Fig. 2.3). And since bread can be consumed differently on different days and demand is difficult to predict, it happens that there is a surplus or shortage of products in the warehouse.

To reduce the costs associated with this problem, it is necessary to implement the well-known KANBAN or ORT systems. The ORT system belongs to the class of micrologistics systems that integrate supply and production processes. The main operating principle of this system is to identify so-called “bottlenecks” in the production process. Inventories of material resources, work in progress, finished products, technological processes, production capacities, and others can act as “bottlenecks” (19). The ORT system carries out automated operational production planning and dispatching. Computer calculation of production schedules is performed per shift, day, week, etc. The problem of monitoring the shipment of stocks of finished products to consumers, searching for alternative resources, and issuing recommendations for full replacements in case of necessary material resources is also solved. When forming a production schedule, the following criteria are used: the degree to which production needs for resources are met; resource efficiency; funds immobilized in work in progress; flexibility (10, p.48).

The implementation of operational planning and production regulation in the ORT system is carried out using software and mathematics built on a modular basis. To generate a production schedule from the ORT database, files of orders, technological maps, resources, sales forecasts, etc. are used. These files of materials and components are processed in parallel with the data of the technological map files, resulting in the formation of a technological route, which is processed using a software module, identifying critical resources. As a result, it becomes possible to assess the intensity of resource use and the degree of their load, and organize them accordingly. At this stage, the technological route branches. The critical resources branch includes all bottlenecks and subsequent logistics activities associated with them. After finding and correcting errors, the process is repeated.

In the process of managing material flows, the user can receive the following output parameters. “Production schedule”, “Demand for material resources”, “Daily report of the workshop (department) foreman”, “Schedule of delivery of material resources to workplaces”, “Report on the production of ordered products”, “State of warehouse stock” and a number of others. Effect The ORT system from a logistics point of view is to reduce production and transport costs, reduce inventories of work in progress, reduce production cycle time, reduce the need for warehouse and production space, and increase the rhythm of shipment of finished products to consumers.

“Pull” micrologistics systems of the “KANBAN” type, eliminating excess inventories, can work effectively only with relatively short production cycles, accurate demand forecasting and some other production and technological conditions (15, p. 104).

Let's consider the existing problem associated with the availability of an optimal supply of raw materials in the warehouses of an enterprise. One of the important factors in increasing the efficiency of business activities is the effective management of inventories. We calculate the optimal order size according to the criterion of minimizing the total costs of storing inventory and repeating the order is calculated using the Wilson formula:

ORT = , where

ORZ - optimal order size; A is the cost of supplying a unit of the ordered product, rub.; S is the need for the ordered product per year, kg; i is the cost of storing a unit of the ordered product, rub. / kg.

The cost of supplying a unit of the ordered product. Total costs for one delivery of raw materials:

1. Organizational and administrative expenses = 650,000 rubles;

2. Transportation costs = 18,000 rubles;

3. Costs for processing goods in the warehouse = 11,500 rubles.

Let's find the total costs of inventory management for 1 delivery:

Expenses = 650,000 + 18,000 + 11,500 = 679,500 rubles.

A batch of raw materials is ordered twice a week, five items of 2000 kg each. Therefore, the cost of supplying one item of the order: A = 679500 / (5 * 2000) = 68 rubles. The parameter S is known based on the contracts concluded for the year and the level of sales for 2010, therefore S = 960,000 kg. The costs of storing one unit of the ordered product are calculated according to the following data:

Delivery for the whole week: 5 items* 4000 kg = 20000 kg;

2. Average level of stock balances: 20 kg; total 20020 kg;

Warehouse staff wages per week: 4*3500 = 14,000 rubles;

Warehouse costs and utility costs per week: RUB 120,500.

Warehousing costs per 1 unit of goods are:

i = (14000 + 120500) / 20020 = 6.7 rubles. /unit

Using the optimal order size formula, we get:

ARI = = 4414 kg

The procedure for calculating all parameters of an inventory management system with a fixed order size is given in Table 10 (4, p. 153).

Table 10.

The procedure for calculating the parameters of the inventory management system and fixed order size

Indicators

Calculation procedure

Requirement, kg

Optimal order size, kg

Delivery time, days

Possibility of delivery delay, days

Expected daily intake, kg/day

(1p.) / count. slave. days = 960000/365 = 2630

Expense period, days

(2p.) / (5p.) = 4414/2630 = 2

Expected consumption during delivery, kg

(3p.) * (5p.) =2*2630=5260

Material consumption during delivery, kg

((3p.) + (4p.)) * (5p.) = (2+1) *2630=7890

Safety stock, kg

(8p.) - (7p.) =7890-5260=2630

Maximum desired stock, kg

(9p.) + (2p.) =2630+4414=7044


To clearly control the dosage of components for the preparation of bakery products, introduce automated control systems that will monitor the correct dosage and appropriate quality of the prepared dough mixture, and control the weight of the pieces that will be moved for baking. From the calculations it was found that replacing old control and measuring equipment with new ones is justified, because the efficiency of equipment replacement will be 88,607 rubles, with a payback period of 1.1 years;

In the near future, obsolete equipment will be replaced in production - molding machines and dough mixing devices, which will lead to a reduction in the labor intensity of the baking process, downtime of this and other equipment, and defects. It is clear from the calculations that the efficiency of introducing a new molding machine at the moment is negative (-548,600 rubles), so it is not profitable to modernize this equipment in the near future, and replacing dough mixing machines will bring an efficiency of 87,555 rubles. with a payback period of 2.3 years. At the same time, the operating costs of the new equipment will be 607,849.2 rubles, and the basic ones will be 745,618.8 rubles. in year;

2. In order to effectively align production volumes with the needs of the end customer, you can use the well-known KANBAN or ORT systems;

The existing problem associated with the availability of an optimal supply of raw materials in the warehouses of an enterprise can be solved if you know the optimal order size. Based on calculations, the optimal order size will be 4414 kg, with a delivery time of 2 times.

Conclusion

In the process of carrying out the work, in accordance with its purpose, information was collected and systematized on the theoretical basis and methods for assessing the effective functioning of production logistics, based on the collected material. Assessments were reviewed and proposed that determine the efficiency of production logistics using the example of Vladimir Bread Factory No. 2.

As part of the work, the tasks set at the beginning of the study were solved, i.e.:

Consider the essence and basic concepts of production logistics;

2. Make a technical and economic analysis of the economic activities of the enterprise in question;

Analyze the movement of material flows in the production process;

Assess the efficiency of production logistics at the enterprise;

Production logistics is the science (theory, methodology) about the systemic rationalization of management of the development processes of production systems in order to increase their organization (efficiency) by means of synchronization, optimization and integration of production system flows.

Analyzing the production process, we can say that the movement of material resources in production at enterprises is diverse and can be carried out in intra-production logistics systems in various ways, of which two main ones are distinguished, fundamentally different from each other. The first option is called a “push system”; the second option is based on a fundamentally different method of controlling material flow. It is called the "pulling system".

When considering the specific enterprise OJSC "Vladimir Bread Factory No. 2" and its production logistics, we can say that product output in physical terms in 2010 amounted to 45,480 tons, which is 1.23 times more than in 2009. This is due, first of all, to the active activities of the enterprise to expand sales markets. Marketable output during the analyzed period increased 1.2 times due to an increase in production output in physical terms and due to an increase in prices for manufactured products. Thus, OJSC "Vladimir Bread Factory No. 2" for the period from 2009 to 2010 managed to properly organize its production and commercial activities. Also, during this period, the enterprise began to produce new types of products, transformations associated with reconstruction took place, and therefore the production capacity at the bakery increased by 1.29 times during the analyzed period. An indicator characterizing the production activity of an enterprise is marketable products per 1 ruble of the cost of fixed production assets. This indicator during the analyzed period increased by 1.27 times, which indicates an increase in the use of the production and technical base for the production of marketable products. Analyzing the movement of material flow in the production process, we can say that it goes through many stages, starting from the central warehouse, from which it moves to the storerooms of the workshop using automated and improvised devices.

Considering the production logistics of the enterprise, it is clear that it is not flawless due to the fact that the dosage of components for the preparation of bakery products is not always clearly controlled in the production process, and production volumes are not effectively aligned with the stocks of the final buyer. The use of outdated equipment in production, there is a problem with the availability of an optimal supply of raw materials in warehouses. To reduce the costs of material flow in production, it is necessary:

To clearly control the dosage of components for the preparation of bakery products, introduce automated control systems that will monitor the correct dosage and appropriate quality of the prepared dough mixture, and control the weight of the pieces that will be moved for baking. From the calculations it was found that replacing old control and measuring equipment with new ones is justified, because the efficiency of equipment replacement will be 88,607 rubles, with a payback period of 1.1 years;

2. In the near future, replace outdated equipment in production - molding machines and dough mixing devices, which will lead to a reduction in the labor intensity of the baking process, downtime of this and other equipment, and defects. It is clear from the calculations that the efficiency of introducing a new molding machine at the moment is negative (-548,600 rubles), so it is not profitable to modernize this equipment in the near future, and replacing dough mixing machines will bring an efficiency of 87,555 rubles. with a payback period of 2.3 years. At the same time, the operating costs of the new equipment will be 607,849.2 rubles, and the basic ones will be 745,618.8 rubles. in year;

In order to effectively align production volumes with the needs of the end customer, you can use the well-known KANBAN or ORT systems;

The existing problem associated with the availability of an optimal supply of raw materials in the warehouses of an enterprise can be solved if one knows the optimal order size. Based on calculations, the optimal order size will be 4414 kg, with a delivery time of 2 days.

Bibliography

1. Gadzhinsky A.M. Logistics: textbook for higher and secondary specialized educational institutions - 4th ed., revised. And additional - M.: publishing house - book trading center "Marketing", 2005

Gordon M.P., Logistics of goods distribution. - M.: Center for Economics and Marketing 2002 - 168 p.

Zaitsev N.L., Economics of an industrial enterprise: Textbook: 2nd ed., revised. and additional - M.: INFRA-M, 2002 - 336 p.

Karshov I.I., Samborsky V.I. Theory of economic analysis. - K: Higher school. Head publishing house, 2008

Kim S.A., Ovchinnikov S.I. Organization and planning of industrial production - Minsk: "Higher School", - 2005

Kovalev V.S. Prospects for the development of the Russian agro-industrial complex // Bakery and confectionery production - No. 12.S.B. 2004

Martynov A.V. Development of enterprise strategy // Questions of Economics. 2006, No. 12

Material reserves. Search for the optimum taking into account new opportunities and new requirements / A. Baskin, G. Zenkova // RISK: Resources. Information. Supply. Competitive. - 2008, No. 3-4

Melnik M.M., Economic and mathematical methods and models in planning and management of material and technical supply. /Uch. for universities. - M.: Higher School., 2005-208p.

Novobranov V.M., Obukhova N.V. Methodology for determining the probability of resource allocation. HDTUBA, Scientific Bulletin. - 2005 - No. 21

Rogozhanskaya E.L. Vladimir bakery. Time, events, people. - V.: 2008

Rodnikov A.N. Logistics: Terminological dictionary.M. Infra M, 2003

Sterligova A.N. Inventory management of a wide range of products // Loginfo No. 12 - 2006

Sterligova A.N. The role of inventory management in organizing a successful business // Logitfo No. 2 - 2007

Sterligova A.N. Procedures for optimal distribution of inventories in supply chains // Logistics today No. 4 - 2009

Chudakov A.D. Logistics: Textbook. M.: RDL Publishing House, 2004

Http://www.archive-online.ru/catalog/logistpro

http://www.glossary.ru

Http://www.logistpro.ru/div/5

Similar works to - Analysis of the functioning of production logistics using the example of Vladimir Bakery Plant No. 2

Material flow is a logistics category that represents the movement and/or transformation in the economic sphere (industry, trade, agriculture, etc.) of material objects, which include energy, raw materials, materials, work in progress, semi-finished products, components, finished products, etc., at all stages of social production (supply, production, sales, etc.).

Material flows along with financial, information, personnel, etc. are part of the total logistics flow - the movement and transformation of all possible types of resources along the path from source to receiver (from producer to consumer). Transport flow is also a type of material flow.

Examples of material flows are the pumping of oil from production sites to an oil refinery, the supply of clothing from a weaving factory to a wholesale warehouse, the delivery of bananas from a plantation to a vegetable depot, etc.

It is customary to classify material flows according to a number of characteristics:

1) In relation to the logistics system;

2) By the composition of traffic objects;

3) By the nature of the movement.

The following main parameters of material flows are distinguished:

Speed;

Start, end and intermediate points of movement;

Trajectory;

Density;

Intensity;

Power.

From slaughter to consumer:

Analysis of information flow at a mining enterprise

The basis of the material flow management process is the processing of information circulating in logistics systems. In this regard, one of the key concepts of logistics is the concept of information flow.

Information flow is a set of messages circulating in the logistics system between the logistics system and the external environment, necessary for the management and control of logistics operations. The information flow corresponds to the material flow and can exist in the form of paper and electronic documents.

The information flow can be ahead of the material flow, follow simultaneously with it or after it. In this case, the information flow can be directed either in the same direction as the material one, or in the opposite direction.

The forward information flow in the opposite direction contains, as a rule, information about the order.

The advanced information flow in the forward direction is preliminary messages about the upcoming arrival of cargo.

Simultaneously with the material flow, information flows in the forward direction about the quantitative and qualitative parameters of the material flow.

In the process of analyzing the information flows of an enterprise, the controlling service studies the processes of occurrence, movement and processing of information, as well as the direction and intensity of document flow in the enterprise.

The purpose of analyzing information flows is to identify points of duplication, excess and lack of information, and the reasons for its failures and delays.

The most common and, apparently, the most practical method of analyzing information flows is the drawing up of information flow graphs. To construct graphs of information flows, you should know (or develop yourself) certain rules for their compilation and symbols of individual elements.

Each information flow - a single movement of information - has the following characteristics:

* document (which physically contains information);

* issues (to which area of ​​activity of the enterprise the information relates: to procurement, to sales of products, to closing the month and obtaining consolidated costs, to planning, etc.);

* performer (the person who transmits this information);

* frequency (transmission frequency: monthly, quarterly, daily).

The enterprise distinguishes two levels of detail of information flows:

* at the enterprise level, detailing is carried out to the workshop (division) level, i.e. information is transferred between workshops and services of the enterprise;

* at the level of a workshop (division) of an enterprise, detailing is carried out to the level of the workplace, i.e. information is transferred between workers of the workshop and workshop-related services.

Disadvantages of information flow:

* duplication of information provided;

* lack of relevant (substantial) information;

* lack of an unambiguous distribution of responsibility for documents;

* failure to provide information in a timely manner;

* clarification may be required after receiving information.

It is important to adhere to uniform rules, which allows the analytical service to speak the same language with other participants in the process of analyzing information flows (financial and economic services, automation department, etc.). At the enterprise level, it is advisable to build graphs of information flows for individual problems, since the number of information flows (connections) is very large, so it is difficult to identify a single algorithm. At the level of individual workshops, it is possible to construct a general graph of information flows for all problems, since here the number of flows (connections) is not too large, although it is possible to construct graphs for each problem.

The information flow graph has a significant drawback - a large number of information connections makes it difficult to read and analyze, but it was precisely the analysis of information flows that was the purpose of drawing up the graph. Therefore, it is advisable to develop graphs that depict not static connections between departments, but the flow of documents associated with the implementation of a specific work task. The creation of such schedules is related to the theory of business process reengineering. A business process is a sequence of work aimed at solving one of the enterprise’s problems, for example, logistics, planning. Business process reengineering deals with the analysis and optimization of business processes to achieve enterprise goals.


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    CONTENT

    INTRODUCTION 3
    1. Theoretical aspects of material flows 4
    4
    8
    17
    2. Analysis of material flow management of JSC ASZ 22
    2.1 General characteristics of JSC ASZ 22
    2.2 Analysis of material flow management in the supply system of JSC ASZ 25
    2.3 Problems of organizing material flow management in the supply system of JSC ASZ 31
    3. Recommendations for improving the material flow management system of JSC ASZ 32
    CONCLUSION 35
    BIBLIOGRAPHY 36

    INTRODUCTION
    The topic of this course work is material flow management in supply logistics.
    For the uninterrupted functioning of production, a well-established supply of material resources is necessary, which at enterprises is carried out through logistics authorities.
    The main task of the enterprise supply authorities is the timely and optimal provision of production with the necessary material resources of appropriate completeness and quality.
    In market conditions, enterprises have the right to choose a supplier, and therefore the right to purchase more efficient material resources. This forces the enterprise's supply personnel to carefully study the qualitative and quantitative characteristics of material resources and the suppliers supplying them.
    The purpose of the course work is to study the activities of managing material flows, both from a theoretical point of view and using the example of JSC ASZ, and to identify areas for its improvement.
    The objectives of this work are:
    Study of theoretical aspects of materials management.
    Analysis of the supply system of JSC ASZ.
    Identification of measures to increase the efficiency of material flow management and, as a result, reduce the cost of production of the enterprise.

    1. Theoretical aspects of material flows
    1.1. Concept and characteristics of material flows
    The goal of logistics management is the effective organization of various operations that are in one way or another connected with the movement of various inventory items. Moreover, the end-to-end organization of these operations becomes the reason that the movement can be considered as continuous, and the concept of flow can be used to describe it.
    Material flow is material resources in a state of movement, unfinished products and finished products, to which logistics operations and (or) functions associated with physical movement in space are applied: loading, unloading, packaging, transportation, sorting, consolidation, disaggregation, etc. .P.
    The emergence of logistics material flows was preceded by the introduction of logistics principles into business practice. This means that a material flow will be considered logistics if it meets the requirements below:

      the movement of inventory is carried out using advanced technologies that minimize costs and time;
      flow characteristics shown in table. 1.1, meet the needs of both specific buyers and other participants in the supply chain.

    Table 1.1–Parameters of logistics material flows

    Types of streams Options
    1. Separate stream
    Physico-chemical characteristics of the cargo Start, end and intermediate points
    Path shape
    Path length
    Speed
    Time and intensity
    Weight characteristics (gross weight, net weight)
    Dimensional characteristics (volume, area, linear dimensions)
    Costs per ton of cargo or one kilometer of transportation
    Coefficients of utilization of material and technical base involved in logistics operations
    2. A set of homogeneous (homogeneous) flows A) consecutive streams

    b) parallel threads

    Time interval between two deliveries Distance between two deliveries
    Absolute deviations between the parameter values ​​of individual homogeneous flows

    Overlapping of individual homogeneous flows in time
    Ratio of parameters of individual homogeneous flows and integrated flow

    3. A set of heterogeneous (dissimilar) flows a) flows without processing of material resources

    b) flows with the processing of material resources

    Ratios of parameters of individual heterogeneous flows Unit costs for moving individual heterogeneous flows
    Deviation of actual parameters from planned ones

    Correlation of parameters of heterogeneous flows before and after their processing
    Amount of rejects and waste during processing


    To describe logistics material flows and work with them, the economic literature traditionally uses classification according to the following criteria.
    1. In relation to the logistics system under consideration, we can distinguish internal (within the boundaries of the logistics system) flows and external ones, entering the logistics system from the external environment (input) and leaving the logistics system into the external environment (output).
    2. Based on the degree of regularity, deterministic and stochastic flows are distinguished. A deterministic flow is a flow whose parameter values ​​can be uniquely determined. Stochastic flows can be considered those flows whose parameter values ​​change randomly. The condition for stable operation in the latter case is the formation of sufficient reserves.
    3. According to the degree of controllability, material flows can be controlled (adequately responding to the control action on the part of the subject of control) and uncontrollable (not responding to the control action).
    4. Based on the degree of continuity, it is customary to distinguish between continuous and discrete flows. Continuous flows occur in cases where at each moment of time a certain number of objects are moving along the flow path. Discrete flows are formed by objects moving at certain time intervals.
    5. By the nature of movement of flow elements, uniform and uneven flows can be determined. In this case, uniform flows are characterized by a constant speed of movement of objects, when objects travel the same path at equal intervals of time. In turn, uneven flows arise when the movement of objects accelerates or decelerates, or when stops occur along the way.
    An important point in the planning process is resolving the issue of determining the value of the total material flow. In general, the calculation can be done using the expression:

    where is the total material flow calculated for the analyzed logistics system;
    - the sum of input material flows;
    - the sum of internal material flows;
    - the sum of output material flows.
    Units of measurement of material flows can be presented as a fraction, the numerator of which indicates the units of measurement of the objects being moved (pieces, tons, m 3, etc.), and the denominator indicates the units of measurement of the corresponding time interval (year, quarter, etc. .).
    Evaluation of the results of the formation of logistics material flow should cover at least two aspects. Firstly, it is necessary to assess the compliance of the actual values ​​of the quality parameters of the flow with the conditions established by agreement of the parties. Secondly, the compliance of the achieved cost level with the competitive conditions taken into account when developing plans must be assessed.
    Assessing the effectiveness of material flow management:

    where is the flow efficiency coefficient;
    - flow quality factor;
    - flow efficiency coefficient.
    In turn, the quality factor can be calculated using the formula

    where is the planned total volume of supplies for a certain period of time in physical terms;
    - total deviations for all reasons from the planned total volume of supplies in physical terms.
    When determining the quality coefficient (), deviations must be taken into account, both in smaller and larger directions.
    The second component of formula (1) - the efficiency coefficient can be calculated using the formula

    where are, respectively, the expected and actual unit costs for organizing the material flow.
    In the process of factor analysis of the dynamics of the efficiency coefficient, it follows that an increase in its value is achieved by reducing the amount of total deviations and the actual unit costs of organizing the material flow.

    1.2 The essence of materials management
    Material flows in the broad sense of the word represent a set of material conditions of reproduction. The essence of material flow management is revealed by two main provisions.
    The first of them is predetermined by the nature of commodity-money relations. Any act of exchange on the market is accompanied by a number of specific phenomena and is objectively related:

      firstly, with the need to change the forms of value (money - goods - money);
      secondly, with a change in the subjects of ownership of the goods.
    The second point that determines the essence of material flow management is the objective need for the physical movement of material flows through commodity circulation channels. This necessity exists due to the spatiotemporal discrepancy between the parameters of production and consumption of material resources. The material flow management functions that are performed in this case are mainly focused on determining specific parameters of material flows.
    It is especially important to note that in the management process the planned material flow must be analyzed not only from the point of view of assortment, quality, quantity, timing and location. It is important to evaluate it according to such parameters as the rationality of the source of obtaining resources, the availability of pre- and after-sales service, the price per unit of goods, taking into account the costs of acquisition.
    Materials management is subject to certain principles. Among the most important of them, it is necessary, first of all, to note the independence of management subjects and the free development of economic relations between them, as partners and clients, based on the dependence of price on supply and demand and, conversely, demand and supply on price.
    In addition, it is necessary to ensure the ability to accurately and quickly respond to changes that arise in the management process. This reaction should ensure adjustment of the entire complex of management decisions as applied to the parameters of material flows in real circumstances, taking into account the set goals. In this case, the principle of management flexibility is implemented.
    The activities of the subject of management must be organized on the principles of economic feasibility. What is needed is reasonable specialization and cooperation, adherence to hierarchy levels, a combination of unity of management and creative initiative, conditioned by appropriate motives and incentives. This can provide the necessary prerequisites for clear and coordinated management with minimal costs, i.e. implement the principle of management efficiency.
    Material flow management as a set of functions is carried out in the interests of their consumer. An enterprise, as a rule, has a special division, which should be considered as a direct subject of management.
    Regular receipt of materials, components or finished products to manufacturing enterprises and distribution facilities requires the performance of certain operations: determining the need for material resources, selecting sources of resources, placing and sending an order, transportation (forwarding), receiving and checking delivery. All these actions are necessary to complete the procurement process. Let's take a closer look at the main logistics operations of material flow management in supply logistics.
    Any purchase begins with determining the need for the organization’s material resources; at this stage, the questions are resolved: what, how much and when to purchase.
    The need for material resources is understood as their quantity required by a certain date for a specified period to ensure the implementation of a given production program or existing orders.
    Determining the need for material resources can be done in three ways:
      Deterministic - to calculate the secondary need for material resources with a known primary one based on production plans and consumption standards.
      Stochastic - for calculating needs based on a probabilistic forecast, taking into account the trend of changes in needs over past periods.
      Expert - to calculate the need based on the experimental and statistical assessment of experts.
    The choice of method depends on the characteristics of material resources, the conditions of their consumption and the availability of appropriate data to carry out the necessary calculations.
    The main stages of determining the need are:
      determining gross resource requirements using the master schedule and bill of materials;
      Determining net requirements by subtracting inventory already on hand and the amount of orders that are expected to arrive. Then a production schedule is drawn up indicating the start time of work provided by net demand;
      establishing the volume of orders and the time of their placement based on the schedule of materials use and information about the order lead time.
    After determining the need for material resources and before identifying possible suppliers, it is necessary to make a decision whether to purchase certain types of material resources or produce them ourselves.
    When solving this problem in each specific case, it is necessary to take into account a number of positive and negative factors.
    The following factors may influence the decision to produce rather than purchase:
      the production of this product is part of the main activity of the organization;
      the need for a component product is stable, large enough and it can be manufactured using existing equipment;
      quality requirements are so precise or unusual that special processing techniques that suppliers do not have may be required;
      availability of guaranteed supply;
      preservation of technological secrets;
      ensuring the constant functioning of our own production facilities;
      independence from sources of supply.
    Reasons for purchasing from external suppliers:
      the need for a component product is small, and its production is not part of the organization’s core activities;
      the organization lacks the administrative or technological expertise to produce the required product or service;
      suppliers have a good reputation;
      the need to maintain the long-term technological and economic viability of non-core activities;
      availability of substitute resources.
    It is believed that the most important part of sourcing is finding qualified suppliers.
    Most organizations have a list of trusted suppliers who have provided them with acceptable service in the past or are known to be reliable. If a suitable supplier is not listed, the organization must find one. Suppliers who work with low-cost products can be found in professional magazines, catalogs or through business contacts. As for the supply of expensive products, a more thorough search is required, which will take much longer.
    The selection of the best supplier is carried out on the basis of three main criteria: the cost of purchased products, reliability of service, quality of service.
    Some organizations believe that dealing with a single source of resources makes them more vulnerable and dependent on the performance of the supplier enterprise. If the sole supplier of a critical component encounters financial problems, the organization may, although no mistakes have been made, cease production.
    To avoid this, some organizations choose to purchase the same material from several competing suppliers. Another way to avoid dependence on a single source of resources is to resort to forward purchasing (contracting for the delivery of materials at a specified time in the future). This feature provides two benefits. First, it ensures the availability of materials for some time in the future and minimizes the impact of supply disruptions. Secondly, the price of materials is fixed, which avoids the negative impact of future price increases or the emergence of an uncertain situation. Of course, in this case the situation can develop in another direction, i.e. not as the organization intended. An enterprise signing a long-term contract may stop engaging in this type of activity, its warehouse may burn down, but the likelihood of such a development is low. It may be safest for an organization to keep supplies of needed materials in-house, but this incurs higher costs; concluding a contract for future deliveries reduces these costs, but does not completely eliminate the risk; in addition, the organization may enter into an agreement that is unsuccessful for itself, since prices for certain materials are sometimes reduced.
    Analysis and selection of supplier leads to placing an order. Placing a purchase order involves filling out an order form. The terms and conditions included in a purchase order govern the relationship between buyer and seller.
    All organizations have their own purchase order forms. Important requirements for any of them must be the presence of a serial number, date of completion, name and address of the supplier, description of the ordered goods, indication of quantity, required delivery date, terms of shipment, payment and order.
    A purchase order is part of a legal contract between a customer and a supplier. But until it is accepted for execution by the supplier (that is, the “confirmation” form sent by the supplier to the purchasing department of the customer enterprise is not received), the purchase order is not a contract.
    Traditionally, purchase orders are sent to the supplier by mail, telephone, fax or courier.
    Orders sent to a supplier using electronic data interchange standards or EDIFACT networks are superior in terms of dispatch time, processing time and information reliability. Systems based on modern information technologies using optical scanning and subsequent computer processing of barcodes are becoming increasingly widespread for order transmission.
    The order fulfillment control function is a standard function that monitors the supplier’s ability to meet its delivery obligations. Order follow-up is often done over the phone to provide immediate information, but some organizations use a simple form, often computer-generated, to request information on when goods are shipped or what percentage of an order is complete as of a specific date.
    Order forwarding is a kind of pressure on the supplier so that he fulfills his obligations to deliver the goods and delivers the goods ahead of schedule. If the supplier is unable to fulfill the terms of the agreement, the threat of canceling the order or terminating the future business relationship may be used as leverage.
    Acceptance of products, documentation of delivery, checking the quality and quantity of goods are important.
    The main objectives of the raw material receipt and control function are:
      guarantee of order receipt;
      quality checking;
      confirmation of receipt of the ordered quantity of raw materials;
      sending the goods to its next destination - to the warehouse, control department or use department;
      preparation of documentation for receipt and registration of raw materials;
    The quality of the goods supplied must meet the requirements. Lack of necessary procurement quality control can lead to the following costs:
      additional costs associated with the return of defective and substandard goods;
      stopping production in the event, for example, when the entire batch of products turned out to be of poor quality and must be returned;
      lawsuits, etc.
    Measures used in practice to ensure the quality of accepted goods can be classified into two groups: batch acceptance methods and acceptance control methods.
    Lot acceptance methods include:
      Complete control;
      Sampling methods: acceptance sampling of batches based on quality characteristics, continuous sampling based on quality characteristics from a passing batch, acceptance sampling based on quality characteristics, audit sampling.
    Acceptance control methods include:
      Approbation of the system of quality assurance methods and operations established by the supplier
      Approbation of the supplier’s quality control methodology for purchased goods;
      Accounting and determination of improvement in the quality of product indicators of a given supplier;
      Comparative assessment of the quality of products from various suppliers.
    Receiving invoices for payment for ordered goods is the final stage of the contract. All invoices must be checked, and if there are no contradictions in the documents, the accounting department pays them. When paying bills, non-cash payments are usually used, unless otherwise provided by law. Settlements by payment orders, letters of credit, checks, collection settlements and other forms provided for by law, banking rules established in accordance with it and business customs applied in banking practice are allowed.
    There are several forms of payment.
      Settlements by payment orders. When making payments by payment orders, the bank undertakes, on the instructions of the payer, at the expense of the funds in his account, to transfer the required amount of money to the account of the person specified by the payer in the same or another bank within the period established by law, unless a shorter period is provided for in the bank account agreement or is not determined by business customs used in banking practice.
      Payment under letter of credit. When making payments under a letter of credit, the bank, acting on behalf of the payer to open a letter of credit and in accordance with the instructions (issuing bank), undertakes to make a payment to the recipient of funds or to pay, accept or honor a bill of exchange or to authorize another bank (executing bank) to make payment to the recipient of funds or pay, accept or honor a bill of exchange.
      Settlement for collection. When making collection payments, the bank (issuing bank) undertakes, on the client’s instructions, to carry out at his expense actions to receive payment from the payer and (or) acceptance of payment.
      Payment by checks. A check is a security containing an unconditional order from the drawer to the bank to pay the amount specified in it to the check holder.
    Within the framework of these forms, payments can be made with partial prepayment and upon receipt of the goods, with prepayment in full for the entire product, payment in installments, etc. In any case, payment is guaranteed in the contract.
    There are a number of advantages in favor of paying the invoice before receiving, checking and posting the goods:
      The financial position of the purchasing company may be stable.
      Failure to pay in advance not only eliminates discounts, but also adversely affects the buyer's reputation.
      When purchasing from reliable suppliers, if problems arise with unsatisfactory product quality, acceptable adjustments can be easily determined, even after the invoice has been paid.
    1.3 Organization of logistics at the enterprise

    Resource provision for industrial enterprises involves the organization of the following interrelated processes:
    – acquisition and delivery of resources (both to the enterprise as a whole and to individual production units up to the workplace);
    – warehousing and storage of resources;
    – processing, procurement and preparation of resources for industrial consumption;
    – management of MTS as a functional activity (in general and its individual functions).
    In today's conditions, decision-making on the organization of the above processes can be carried out either by a single supplier, or by several purchasing agents, or by a large logistics department.
    etc.................