Planning the logistics of the enterprise classification. Organization of material and technical support of the enterprise. Enterprise Logistics Planning

Ministry of Education and Science of Ukraine

Sevastopol National Technical University

Faculty of Economics and Management

Department of Economics and Marketing

COURSE WORK

discipline Business Economics

on the topic: Material planning technical support enterprises

Performed:

E.I. Knyazev

Sevastopol

List of abbreviations and symbols

Introduction

1. Scientific and methodological foundations for planning logistics at the enterprise

2. Analysis of the implementation of the logistics plan in Eurostyle LLC

3. Development of a logistics plan

Conclusion

List of sources used

LIST OF ABBREVIATIONS AND SYMBOLS

UAH – hryvnia

GOST - state standard

MPZ - material and production costs

MTO - logistics

WIP - work in progress

TMC - inventory items

THAT - specifications

PE is a private enterprise

INTRODUCTION

The development of market relations determines the new conditions for organizing the material and technical support of enterprises. High inflation, non-payments and other crisis phenomena are forcing enterprises to change their policy in relation to stocks, look for new sources of replenishment, and study the problem of their efficient use. Modern construction is impossible without wide application machines and mechanisms. The effectiveness of mechanization is determined not only by the perfection of the technical means used, but also by the rationality of their selection in relation to specific conditions. The purpose of logistics planning is the uninterrupted, timely and complete supply of material and energy resources to fulfill the annual production program.

The object of study in this work is the MTO in Eurostyle LLC, the subject is the planning of the MTO.

The purpose of the course work is to consider the theoretical and practical aspects of the logistics of the enterprise.

In accordance with the goal, the following tasks can be distinguished:

· consideration of the scientific and theoretical foundations of the MTO of the enterprise with resources;

· analysis of material and technical support of Eurostyle LLC;

planning of logistics at Eurostyle LLC.

Educational, scientific, methodical, reference literature, reporting data of the analyzed enterprise were used as initial information.

The theoretical and methodological basis of this work was the scientific and educational literature on enterprise economics and MTO planning by such authors as Danilyuk M.O., Zin E.A., Belov N.M., Shvets I.B. and others.

1 Scientific and technical foundations of planning logistics at the enterprise

Logistics is a type of commercial activity for the provision of material and technical resources of the production process, carried out, as a rule, before the start of production.

The MTO production plan is one of the main sections of the economic and social development enterprise, the main task of which is to determine the needs of the enterprise in material resources and sources of their coverage for the planning period. The development of MTO plans contributes to the successful solution of the problems of providing raw materials, materials, components, fuel, energy and other types of resources necessary for the implementation of the production process. At the same time, the logistics plan determines the suppliers and the delivery time for materials. When drawing up a plan, the full need for material resources required for the production of products, experimental and repair work, manufacturing technological tools. The need for material resources is calculated by the logistics department together with the departments of the chief mechanic, chief power engineer, technical and planning and economic departments. The implementation of the production program of the enterprise depends on the qualitative and timely justification of the plan.

MTO at the enterprise performs functions related to the purchase of raw materials, materials, fuel, energy and equipment, their storage and distribution. The scope of MTO tasks is divided into two main groups:

1) material support production process by providing the right goods and services in the right quantity and proper quality adhering to the requirements of time and place;

2) purchase, storage and distribution of goods necessary for economic activity.

In the process of developing a logistics plan, maximum savings in resources should be envisaged. This is achieved by replacing expensive and scarce materials with cheaper ones, reducing waste through the introduction of new advanced technologies, more accurate calculation of structures, and a number of other methods. Saving material resources contributes to the acceleration of production growth rates. That is why the main objective of the MTO plan is to determine the optimal needs of the enterprise for material resources for the implementation of production, economic and commercial activities.

The economic significance of the logistics of the enterprise is to ensure:

uninterrupted supply of the enterprise necessary funds production;

· optimization of economic relations between the enterprise and the supplier;

creation of economically justified material reserves and maneuvering of material resources;

· the use of progressive ways and means of transporting goods in order to speed up and reduce the cost of the exchange process;

rational and economic use of means of production in production;

· cost reduction in relation to the material and technical support of the enterprise.

The MTO plan consists of two parts:

1) calculation of the need for material and technical resources;

2) balance of logistics.

The calculation of the need for material and technical resources, depending on the nature of the materials used, is carried out in the following tables:

the need for raw materials and materials;

the need for fuel and energy;

the need for equipment.

The initial data for drawing up an MTO plan are:

· the planned output of products in assortment and nomenclature;

· progressive norms of expenses of material resources;

information about the situation on the goods market;

· Analysis of the cost of material resources in the reporting period;

change in WIP balances at the beginning and end of the planning period;

· plans for technical and organizational development, technical re-equipment and reconstruction of production, capital construction.

MTO planning includes:

Determining the need for materials, fuel, energy based on their consumption rates;

Calculation of norms of stocks of all goods and materials for the planning period;

accounting, control and analysis of the implementation of support plans;

current regulation of the provision of production units of the enterprise.

Provision planning is carried out in a certain sequence:

· preparatory work(providing with forms, instructions);

Determining the source of meeting the need for materials;

calculation of the need for material resources;

· development of norms of industrial stocks.

The development of an annual MTO plan is a determination of the needs for material resources that are necessary to carry out the production program, construction and repair work. The initial data for the development of the plan are the production program for the production of products, the capital construction plan, the technical development plan, and the norms and standards for the cost of materials. Summing up the need for each of the directions, they determine the total need for material resources, the sources of its coverage and draw up the balance of the MTO in a certain form.

In the balance of material resources (table 1.1), the requirements for material resources are compiled with the sources and sizes of their satisfaction, and the amount of materials that will be supplied from outside is determined. The balance is drawn up for each type of resource.

AT general view the material balance is the following equality (formula 1.1):

P v + P zp + P rer + P ks + P pz \u003d O o + O zp + M vr + OPS, where (1.1)

P in - the need for the implementation of the production program, UAH.;

P WIP - the need to replenish the WIP, UAH;

P RER - the need for repair and maintenance work, UAH;

P ks - the need for capital construction, UAH;

P pz - the need for the formation of transitional reserves, UAH.;

О о – expected balance at the beginning of the planning period, UAH;

About WIP - the balance of materials in WIP at the beginning of the planning period, UAH;

Mvr - the value of the mobilization of internal resources, UAH;

OPS - the volume of supply of materials from outside, UAH.

Table 1.1 - Balance of material resources

The preparation of MTO balance sheets is a prerequisite for planning the distribution of material resources between the production units that make up the enterprise. The enterprise sets limits on material resources for production units and redistributes them in the prescribed manner, taking into account changes in the production program.

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Introduction

1. Organization of logistics of the enterprise

1.1 Essence and classification of MTO

1.2 Structure and functions of MTO

2.1 Flow rates

2.2 Stock rationing

Conclusion

Bibliography

Introduction

For the smooth functioning of production, well-established logistics (MTO) is necessary, which is carried out at enterprises through the logistics authorities.

The main task of the enterprise's supply organs is the timely and optimal provision of production with the necessary material resources of appropriate completeness and quality. In this regard, the topic of economical and timely purchase of raw materials, materials and semi-finished products is relevant.

Target control work reveal the essence, structure and functions of the process of organizing the logistics of both the enterprise as a whole and the divisions (shops and sections) of the enterprise.

Textbooks were used to complete this test. study guides for students of economic specialties of universities.

1. Organization of material and technical support of production

Modern production is a complex process that operates with a constant and timely supply of means of production (raw materials, materials, fuel, electricity and heat, machinery and equipment) necessary for the manufacture of products, the provision of services or the performance of other works.

Enterprise based on market research, opportunities potential partners, price information organizes logistics own production and capital construction based on the acquisition of resources in the market of goods and services.

In market conditions importance has the purchase of the most economical types raw materials and materials, resource-saving equipment, ensuring the safety of material assets, involving industrial waste and secondary raw materials in circulation. All organizational and technical operations for the acquisition of the necessary material and technical resources represent the commercial activities of the enterprise. Such activities take into account the relationship between supply and demand, the types and level of market prices, the size of margins for the services of supply and marketing organizations.

Providing the enterprise with material and technical resources includes: determining the current and future needs for all types of material resources; search for the most profitable suppliers and conclusion of contracts with them; organizing the delivery of raw materials and materials to the enterprise; input control their qualities; acceptance and storage in warehouses; preparation of materials for production consumption, accounting and control over the economical use of material and technical resources. Non-commercial divisions perform individual functions of calculating the need for materials and purchasing some of them: the tool department, the department of the chief mechanic, and the transport department.

According to the law “On the supply of goods for state needs”, since 1994, enterprises are obliged to accept state orders for products for the supply of insurance stocks under interstate agreements, government programs, for industrial restructuring;

commercial wholesalers;

management of resource saving and cooperation in the structure of State Committees and Ministries;

departments of material and technical supply at enterprises;

commodity exchanges, which represent a special kind of permanent wholesale market of material and technical resources with free pricing.

The material and technical supply of state orders is carried out by the bodies of the state contract system, which performs the functions of a state intermediary. The independence of the enterprise in choosing the form of material and technical supply and in concluding contracts with suppliers has expanded. New meaning receives the concept of economic responsibility of the parties that have concluded the contract: the supplier enterprise bears economic responsibility for the untimely delivery; upon delivery to the enterprise of products with a deviation in quality, it has the right to terminate in unilaterally contract with the supplier and claim damages resulting from the termination of the contract; for untimely settlements of obligations, the enterprise pays fines and penalties; the amounts of sanctions levied in an indisputable manner are debited by the bank from the settlement account of the enterprise.

In market conditions, the material and technical support of production is carried out mainly on the basis of the free purchase and sale of material resources using the wholesale trade mechanism.

Wholesale trade is a way of selling products (goods) in large quantities (wholesale) to ensure industrial consumption or for the purpose of subsequent resale. Wholesale trade is organized under direct agreements between manufacturers and consumers, as well as under agreements with intermediaries. Its advantages are as follows: the logistics scheme is simplified, instead of several links, only the “consumer-manufacturer” remains; for the consumer there is an opportunity to choose the best products, at lower prices and the most reliable suppliers; the terms of order fulfillment and obtaining resources are significantly reduced; the size and structure of inventories are optimized; enterprises get rid of excess reserves of resources, which favorably affects their economic situation; you can get objective information about markets, products, competitors, pricing policy.

Logistics through the wholesale trade system has the following organizational forms:

direct contracts between producers and consumers. They are applied under the condition of regular stable consumption of resources in volumes corresponding to transit delivery norms. Characteristic for products for industrial purposes;

under contracts with intermediaries; apply when ordered a small amount products, below the transit norms of delivery;

through company stores;

commission trade in raw materials and materials that are excessive for the enterprise through commission stores specially organized in the regions;

fair trade at wholesale fairs with the participation of interested enterprises.

Performing supply functions, the enterprise interacts with numerous enterprises and organizations, which requires financial and legal support. Therefore, commercial activities include the work of the financial and legal service of the enterprise, as well as transport services for supplies.

Supply and marketing is carried out in the domestic and foreign markets. Working on a foreign market requires compliance with world standards that establish a unified approach to contractual terms that regulate relations between buyers of products and their suppliers.

Modern production consumes a large number of various types of material and technical resources. The introduction of automated management of material resources has led to the creation of a science-based system for their classification and coding, on the basis of which a single product classifier has been developed. Its application facilitates the prompt conclusion of contracts, control over deliveries, acceptance of materials, their storage [source. 1, 194-198].

1.1 The essence and classification of the logistics of the enterprise

The main task of the logistics service is the timely and uninterrupted provision of the enterprise with raw materials and materials, components and related products, various means of production using an efficient and rational scheme for their purchase.

The logistics service (department) is an organizational and structural subdivision of an enterprise, whose responsibilities include the supply of basic and auxiliary materials, fuel, purchased semi-finished products, tools and technological equipment, equipment, machine tools, apparatus and units to the enterprise.

The logistics system links include the logistics department and the supply warehouses under its subordination.

Typical activities of logistics services are: classification and indexing of materials, rationing of costs and stocks of materials, determining the needs of an enterprise for materials, organizing storage facilities and systems for providing workshops with production means.

Classification of materials. Modern enterprises are in need of a variety of materials of a wide range and range. In order to reduce the cost of production, search for new materials that improve the properties and quality of products, improve production conditions at the enterprise, it is necessary to classify and index the materials used. This work is also needed to improve the system of operational and accounting.

The classification is based on the grouping of materials according to their homogeneity. characteristic features with subsequent distribution into sections, subsections, types, etc. Each section is assigned a corresponding decimal index.

Classification is carried out in the form of tables, in which each section is assigned an individual classifier index, with reference to specifications, standards or certificates, indicating the seller's price and purchase price.

The seller's price is the price of the supplier and is indicated by him at the conclusion of the supply contract. The purchase price includes the seller's price, as well as all costs associated with the purchase and delivery of materials - the margin of intermediary organizations, transport tariffs, the cost of delivering goods to the warehouses of the enterprise and workshops [source. 2, 226-227].

1.2 Structure and functions of logistics in the enterprise

For the smooth functioning of production, well-established logistics (MTO) is necessary, which is carried out at enterprises through the logistics authorities. The main task of the enterprise's supply agencies is the timely and optimal provision of production with the necessary material resources of appropriate completeness and quality.

Solving this problem, employees of the supply authorities must study and take into account the supply and demand for all material resources consumed by the enterprise, the level and change in prices for them and for the services of intermediary organizations, choose the most economical form of commodity circulation, optimize stocks, reduce transportation and procurement and storage costs.

1. Planning, which involves:

study of the external and internal environment of the enterprise, as well as the market for individual goods;

· forecasting and determination of the need for all types of material resources, planning of optimal economic relations;

optimization of production stocks;

planning the need for materials and setting their limit for the release of shops;

operational supply planning.

2. An organization that includes:

· collection of information about the required products, participation in fairs, sales exhibitions, auctions, etc.;

analysis of all sources of meeting the need for material resources in order to choose the most optimal;

conclusion of business contracts with suppliers for the supply of products;

obtaining and organizing the delivery of real resources;

organization of storage facilities, which is part of the supply authorities;

Provision of workshops, sites, jobs with the necessary material resources;

3. Control and coordination of work, which include:

control over the fulfillment of contractual obligations of suppliers, their compliance with the terms of delivery of products;

control over the expenditure of material resources in production;

Incoming control over the quality and completeness of incoming material resources;

control over production stocks;

· making claims to suppliers and transport organizations;

· analysis of the effectiveness of the supply service, the development of measures to coordinate supply activities and improve its efficiency [ist. 3, 256-257].

Under market conditions, enterprises have the right to choose a supplier, and hence the right to purchase more efficient material resources. This makes the supply personnel of the enterprise carefully study quality characteristics products manufactured by various suppliers.

The criteria for choosing a supplier can be the reliability of delivery, the ability to choose a delivery method, the time to complete an order, the possibility of providing a loan, the level of service, etc. Moreover, the ratio of the significance of individual criteria may change over time.

The organizational structure, nature and methods of work of supply services at enterprises are marked by originality. Depending on the volumes, types and specialization of production, the material consumption of products and the territorial location of the enterprise, they add up various conditions, requiring an appropriate delimitation of functions and the choice of the type of structure of supply agencies. In small enterprises that consume small amounts of material resources in a limited range, supply functions are assigned to small groups or individual workers. economic department enterprises.

In most medium and large enterprises, this function is performed by special logistics departments (OMTS), which are built on a functional or material basis. In the first case, each supply function (planning, procurement, storage, release of materials) is performed by a separate group of workers. When building supply bodies on a material basis, certain groups of workers perform all the supply functions for a specific type of material.

A characteristic type of supply service structure is mixed, when commodity departments, groups, bureaus are specialized in supplying specific types of raw materials, materials, and equipment. However, along with the commodity department, the supply department includes functional divisions: planning, dispatching.

The mixed type of structure of the supply department is the most rational method of structure, which helps to increase the responsibility of workers, improve the MTO of production.

The planning bureau (group) performs the functions of analysis environment and market research, determining the need for material resources, optimizing market behavior for the most profitable supply, forming a regulatory framework, developing supply plans and analyzing their implementation, monitoring the fulfillment of contractual obligations by suppliers.

A commodity bureau (group) performs a set of planning and operational functions to ensure the production of specific types of material resources: planning, accounting, importation, storage and release of material into production, i.e. regulates the work of material warehouses.

The dispatching bureau (group) performs operational regulation and control over the implementation of the plan for supplying the enterprise and workshops with raw materials and materials; eliminates problems that arise during the supply of production; controls and regulates the supply of materials to the enterprise [source. 3, 257-259].

At engineering enterprises, the supply service, in addition to the MTS department, also includes an external cooperation department (or bureau, group), which may be part of the OMTS.

Departments (bureaus, groups) of external cooperation provide production with semi-finished products (blanks, parts, assemblies). They can also be built on a functional or commercial basis.

To carry out technical re-equipment and reconstruction of production, the enterprise creates equipment departments, which are usually included in capital construction.

A feature of this type of structure is that the units have their own supply services with the functions of planning and operational regulation of the supply of production shops and sites with material resources, as well as monitoring their implementation.

The formation of the regulatory framework, forecasting and development of MTS plans, the establishment of economic relations and the coordination of the work of the supply services included in the enterprise, are concentrated on the basis of the supply service of the enterprise. The interaction of departments of the supply service of the enterprise is carried out on the basis of functional relationships, and not administrative subordination.

One of the links in the organization of the MTS is the warehousing, the main task of which is to receive and store materials, prepare them for production consumption, and directly supply workshops with the necessary material resources. Warehouses, depending on the connection with the production process, are divided into material, production, marketing.

Accepted materials are stored in warehouses by item groups, grades, sizes. Racks are numbered with indexes of materials.

The delivery of materials and the operation of warehouses are organized on the basis of operational procurement plans [source. 3, 259-260].

1.3 Organization of supply of departments (shops and sections) of the enterprise

Providing workshops and production sites with material resources is the final stage of logistics. The forms of organization of this process depend on the specific production conditions, the characteristics of the materials consumed, the type of production, and other factors. Rational organization comes down to determining the needs of workshops in materials and setting limits, preparing materials for production consumption, dispensing and delivering them to workplaces, and monitoring the use of material resources.

The need for basic materials in the conditions of mass and large-scale production is calculated by planning groups of the logistics department, at enterprises with small-scale and single-piece production - by planning and production departments; for auxiliary materials - consumer units [ist. 1, pp. 201-202].

Provision of material resources for production workshops, sections and other divisions of the enterprise involves the following functions:

Establishment of quantitative and qualitative tasks for supply (limiting);

preparation of material resources for production consumption;

release and delivery of material resources from the warehouse of the supply service to the place of its direct consumption or to the warehouse of the workshop, site;

operational regulation of supply;

· accounting and control over the use of material resources in the divisions of the enterprise [ist. 3, p. 265].

The functions of material and technical supply at the enterprise are performed by two departments: material and technical supply and external cooperation. The first one ensures the supply of raw materials and materials, the second - components and semi-finished products. Both departments report to the Deputy Director for Commercial Affairs. In their submission are warehouses for general plant purposes. The structure of supply services of enterprises is dominated by commodity (material) departments, groups, bureaus specializing in supplying production with certain types of resources. In addition to commodity, the department has planning and dispatching groups. The first plans economic indicators and determines the efficiency of supplies, the second provides transport services [source. 1, 203].

In the organization of material and technical supply of the enterprise important role play the so-called limits, which are a kind of rate of consumption of raw materials, material, necessary and sufficient for the production of quality products. Limits for all types of raw materials and materials consumed at the enterprise are made by the relevant technical services of the enterprise together with the department of the chief technologist and representatives of the logistics authorities.

The limit is always set taking into account the size of the production program of the enterprise and the technical state of production. The developed limits are reflected in the summary sheet in accordance with the range of consumed materials and are approved by the management of the enterprise. In view of the foregoing, this document acquires the status of an order that is binding on all production services.

Based on the limits and norms for the consumption of raw materials and materials, the enterprise organizes a system for providing workshops and subdivisions with material and technical resources [source 2, 230]. The limit is calculated according to the formula:

L \u003d P + Rz.p + Nz - O,

where L is the limit of this product range; P - the need of the shop in materials for the implementation of the production program; Rz.p -- the need of the shop for materials to change work in progress (+ increase, - decrease); H3 - standard shop stock of this product; About - the estimated expected balance of this product in the shop at the beginning of the planning period [source. 3, 266].

The limit must correspond to the actual needs of the shops in materials, be set on the basis of progressive consumption rates, the size of shop stocks, and be strictly targeted [source. 2, 230].

Preparation of materials for production consumption includes the performance of such operations as drying, cutting, sorting and others. Operations can be carried out in the procurement workshops of the enterprise or at wholesale trade enterprises. This makes it possible to use materials more economically, reduce waste, improve the use of production space and equipment.

The release of materials can be carried out: according to one-time requirements - when issuing auxiliary materials and materials used for repair and maintenance needs; on limit cards - when materials are consumed constantly during the planning period; according to picking lists - when, according to the conditions of production, the picking of materials and parts is required within the limit. Over-limit vacation is subject to special requirements with the permission of the Deputy Director for Commercial Affairs.

Materials can be delivered to the workshops according to a predetermined schedule by the transport workers of the warehouses of the supply department using ring, pendulum and other delivery systems [source. 1, 202-203].

The established limit is fixed in a plan - card, limit card, limit or intake list, which are sent to the warehouse and the consumer workshop.

Plan - map is usually used in mass and large-scale production, i.e. in conditions of stable demand and clear regulation of production. It indicates the limit set for the workshop for each type of material, the timing and size of the supply of the batch. In accordance with the plan maps, the warehouse delivers batches of materials to each workshop in deadlines. Their release is made out by waybills. In the plan-card form, current records of the implementation of the supply plan are kept.

A limit card is used in cases where strict regulation of deliveries within a month in terms of terms and volumes is difficult (serial and individual production). The limit card specifies the monthly material requirement, the amount of stock, and the monthly consumption limit.

In cases where it becomes necessary to make decisions to change the limit, the supply service issues a one-time request or a replacement request, which is agreed with the technical service and signed by the responsible person (chief engineer, chief designer, chief mechanic, etc.).

The limit list usually includes a group of homogeneous materials or all materials received from a given warehouse.

Intake sheets (cards) are introduced when limiting the consumption of auxiliary materials, usually in cases where the need for them is uneven and there are not enough precise norms consumption. The release of materials on intake cards (sheets) is regulated by predetermined periods (usually once a month or quarter). The intake card indicates the amount of material that the workshop can consume, and the timing of its receipt.

The supply service is responsible for the timely and high-quality preparation of material resources for production consumption, for which it performs unpacking, re-preservation, picking, which are coordinated with the technological service of the enterprise [source. 3, 267]. material support rationing consumption

In practice, there are the following schemes for providing workshops: based on the standard - plan and applications. The first scheme has found distribution in mass and large-scale production, and the second - on the basis of applications - in serial and single.

Since mass production and large-scale production approaching it in terms of its technical and economic indicators are characterized by a stable production process, the range of products produced and the range of consumed materials, the supply system based on the standard plan is active. The system for ensuring small-scale, single, and even more so individual production is characterized by a passive character. This is due to the peculiarities of the organization of production and the range of consumed materials. With such an organization of logistics, the workshops receive materials by filling out limit-fence cards or one-time invoices and, as a rule, independently deliver them to the workshop storerooms.

At active system ensuring the delivery of materials to the workshops is carried out by the factory transport service according to the developed schedule, which makes it possible to significantly reduce the cost of maintaining an extensive network of factory logistics through a direct route, bypassing the factory warehouses, supply of materials to workplaces. At the same time, another way of organizing the system of material and technical support of shops is also possible. It consists in the fact that, along with the organization of storage and accounting of inventory items, it is also the responsibility of the logistics warehouses to prepare them for launching into the production process. This, of course, leads to an increase in the cost of maintaining warehouse facilities through the creation of sites for preliminary preparation materials and raw materials. The choice of a particular system, type, nature of logistics depends on the specifics of the functioning of production, its organizational and production type and the location of the enterprise [source. 2, p. 231].

In large enterprises, supply departments are built mainly on functional feature. In this case, the subdivisions of the department deal with the logistics of all types of resources necessary for the operation of the enterprise. The number of employees of supply departments depends on the following factors: production volume, sectoral affiliation of the enterprise, the state of transport services. In their activities, supply services actively interact with finance department, accounting, economic planning, technical and production departments [ist. 1, p. 203].

2. Rationing and management of material resources

2.1 Rationing of consumption of materials

The classification of materials serves as the starting point for rationing the consumption of materials for each item of the nomenclature. In turn, the consumption rates of materials lay the foundation for determining the need for materials for the manufacture of a unit of production, followed by drawing up a supply plan for the enterprise, calculating the cost of production, and developing a strategy for the economical use of material resources.

The material consumption rate should be understood as a sufficient and necessary amount for the manufacture of a unit of production. In other words, the material consumption rate is a certain cost measure that does not reflect the current situation in the production of products, but gives a guideline, gives a purposeful character in improving production, technology, technology, type, style of products. In the practice of rationing the consumption of materials have found application following methods setting standards: calculation and graph-analytical. The calculation method is based on the detailed calculation of the consumption of materials according to the drawings and, in general, according to the technological documentation; the graphic-analytical method consists in comparing the actual costs of materials and protocol data, reflecting the amount of material consumed in the manufacture of prototypes, followed by graphical representation and analysis using special electronic programs [source. 2, 227].

AT contemporary practice substantiation of the logistics plan when rationing material resources, calculation-analytical, experimental and statistical methods are used. The most progressive - settlement and analytical. It is based on the use of advanced technical and economic documentation - drawings, technical maps, a plan of organizational and technical measures. The experimental method involves the establishment of standards based on measurement data, experience in laboratory and production conditions. With the statistical method, consumption rates are determined on the basis of average statistical data on the consumption of materials over the past period.

The norms for the consumption of material resources are developed, as a rule, at enterprises in a specialized and enlarged assortment. Responsibility for them rests with the chief engineers and chief technologists. When normalizing, the structure of the norm is established - its composition and the ratio of individual elements. Most consumption rates Hp include: useful consumption of materials (net weight of the product) Rp; inevitable technological waste (chips, waste) Waste; losses due to violation of the technology of production and storage of P:

Hp \u003d Rp + Otech + P

Consumption rates are differentiated: by the period of action - into annual and prospective; according to the level of detail of the nomenclature of material resources - into summary and specified; by the scale of action - into individual and group [source. 1, 198].

When developing material consumption rates, one should take into account not only the so-called useful consumption of material, but also irrecoverable losses and non-recyclable waste due to imperfect technology, organizational reasons, and low qualifications of workers.

Quality established norms can be assessed by the following indicators: specific gravity production waste by comparing the mass of the product before and after processing, the utilization rate of the material for the part and the product as a whole, the percentage of yield of good products.

The developed material consumption rates are recorded in special documents on the consumption of materials: in the maps of the detailed material consumption rates, in the material cutting charts and in the statements of the summary material consumption rates for the product. In addition to these documents, a separate form is being developed for notification of changes in the consumption rates of materials and the rules for their input into the technological process [source. 2, 227-228].

2.2 Rationing of stocks of materials

On the basis of consumption rates, the norms of production reserves are established, which are necessary to ensure the continuity and rhythm of production. Stocks are determined for each type of material resources in natural (mass, quantity), relative (in days) and monetary terms [source. 1, 199].

The value of the stock should provide the enterprise with stable, stable operation for a certain time and at the same time not have a tangible impact on the turnover of working capital invested in them.

The norm of stock of materials is understood as their minimum quantity necessary to meet the current needs of production under the established scheme for the importation of materials, the mode of their consumption and launch into production [source. 2, 228].

Stocks are divided into current, preparatory and warranty (insurance).

The variable part of the entire stock of materials in the enterprise is the current stock of Sm, which varies from maximum size at the time of delivery of materials to almost zero, when the entire batch will be used up and a new supply is next in line. The value of the current stock depends on two indicators: the average daily consumption of materials and the frequency of delivery of materials. When normalizing the current stock, its maximum Zmax and average Zav sizes are calculated:

Zmax \u003d Mdn * T,

where Mdn is the average daily consumption of material resources of this type; T - time between two successive deliveries, days;

Zsr \u003d Zmax / 2.

The preparatory stock of Zp is necessary to ensure warehouse processing and preparation for the production of materials and raw materials entering the enterprise. This takes into account the time for unloading, receiving, sorting, warehousing, processing warehouse documents. The norm of the preparatory stock is taken into account, as a rule, in the amount of the daily requirement for material resources [source. 1, 199].

Warranty (insurance) stock performs a different task. It is designed to maintain the production rhythm in given parameters in the event of interruptions in the supply of materials or an increase in the volume of output. The safety stock depends on two values ​​of the average daily consumption of materials and the duration of the restoration of the current stock [source. 2, 228]. The safety stock is defined as

Zg = Mdn * Tmax, where Tmax is the maximum deviation from the contractual delivery time, days.

The total supply of materials Goiter will be:

Goiter \u003d Zt + Zp + Zg [source. 1, 199].

Thus, logistics, performing the functions of providing the enterprise with production resources, contributes not only to the rational organization technological processes, but also economical, prudent housekeeping [ist. 2, 228].

Foreign experience shows that many well-known firms do not create stocks of inventories using supply chains such as “manufacturing from wheels” and “just in time”. These systems provide for the supply of materials and components in the required quantity to a given point of consumption, within a predetermined period. The use of the "just in time" system in conjunction with the "Kanban" system allowed the Japanese company "Toyota" to achieve an inventory turnover ratio of 87, that is, the duration of one turnover is only 4 days. This ensures the unconditional rhythm of production. Success foreign systems due to the high discipline of the implementation of contracts, the use of strict systems of penalties in cases of non-fulfillment [source. 1, 199-200].

2.3 Management of material resources

Timely provision of production with material resources depends on the size and completeness of inventories in the warehouses of the enterprise.

Inventories are the means of production that have arrived at the warehouses of the enterprise, but have not yet been involved in the production process. The creation of such stocks makes it possible to ensure the release of materials to workshops and workplaces in accordance with the requirements of the technological process. It should be noted that a significant amount of material resources is diverted to the creation of stocks.

Reducing inventories reduces the cost of their maintenance, reduces costs, accelerates the turnover of working capital, which ultimately increases profits and profitability of production. Therefore, it is very important to optimize the amount of reserves.

Inventory management at the enterprise involves the following functions:

· development of norms of stocks on all nomenclature of the materials consumed by the enterprise;

proper placement of stocks in the warehouses of the enterprise;

organization of effective operational control over the level of stocks and taking the necessary measures to maintain their normal state;

· Creation of the necessary material base for the placement of stocks and ensuring their quantitative and qualitative safety [ist. 3, 269].

Supply activities are intertwined with other activities of the enterprise. Its most significant links are with marketing, production planning, and finance. Often the goals of these services may not coincide with the goals of the rational organization of the total material flow passing through the enterprise. In this regard, it is advisable to allocate a special logistics service that would manage the material flow, starting from the formation of contractual relations with the supplier and ending with the delivery of finished products to the buyer.

Logistics is usually understood as a direction of economic activity, which consists in the management of material flows in the sphere of production and circulation.

Logistics is the science of planning, controlling and managing transportation, warehousing and other tangible and intangible operations performed in the process of bringing raw materials and materials to a manufacturing enterprise, in-plant processing of raw materials, materials and semi-finished products, bringing finished products to the consumer in accordance with the interests and requirements of the latter , as well as the transfer, storage and processing of relevant information.

Thus, a logical approach to managing material flows involves the allocation of a special logistics service based on the integration of individual links of the material-conducting chain into a single system - a logistics system that can adequately respond to environmental disturbances.

The purpose of the logistics system is the delivery of materials, products and goods to a given place, in the right quantity and assortment, prepared to the maximum extent possible for industrial or personal consumption at a given level of costs. Activities in the field of logistics are diverse.

The following elements of the logistics system are distinguished:

purchase - a subsystem that ensures the flow of material flow into the logistics system;

warehouses - buildings, constructions, devices for storage of material stocks;

stocks - stocks of materials that allow the logistics system to respond quickly to changes in demand;

production service - a subsystem engaged in servicing the production process;

transport - the material and technical base and infrastructure, with the help of which the transportation of goods is carried out;

information - a subsystem that provides communication and coordination of all elements of the logistics system;

personnel - personnel engaged in the implementation of logistics operations;

sales - a subsystem that ensures the disposal of the material flow from the logistics system.

First, the means of production are purchased, which enter the logistics system as a material flow, are processed, stored, and then leave the logistics system for consumption in exchange for the financial resources that enter it.

The material flow is formed as a result of the combination certain actions with material objects. These actions are called logistics operations [source. 3, 271-272].

Conclusion

To lay down on workers of bodies of supply difficult task study of supply and demand for all material resources consumed by the enterprise, the level and changes in prices for them and for the services of intermediary organizations; choose the most economical form of goods distribution, optimize stocks, reduce transportation, procurement and storage costs.

For the optimal and economical work of supply service employees, standards for consumption and stock of material resources have been created. Also, for the successful performance of its functions, the logistics service uses a logistics approach that serves to deliver materials, products and goods to a given place, in the right quantity and assortment.

The manager participating in the MTO process should have information about the specification of resources and the concluded business contracts for the supply of products.

Bibliography

1. Economics, organization and planning industrial production./ Under total. Ed. Karpey T. V. and Lazuchenkova L. S. - Mn .: Design PRO, 199.- 272 p.: ill.

2. Enterprise Economics: Textbook / Ed. Prof. N. A. Safronova. - M.: "Jurist", 1998. - 584 p.

3. Kozhekin G. Ya., Sinitsa L. M. Organization of production: Proc. Allowance - Mn .: IE "Ekoperspektiva", 1998.- 334 p.

4. Sachko, N. S. Organization and operational management of machine-building production: textbook/N. S. Sachko. - 2nd ed., erased. - Minsk: New edition, 2006. - 636 p.: ill. - (Technical education).

5. Economics, organization and planning of industrial production: Proc. Manual for universities / N. A. Lisitsyn, F. P. Visyulin, V.I. Vybornov and others; Under total Ed. N. A. Lisitsyn. - 2nd ed.; revised and additional - Mn.: Vysh. school, 1990. - 446 p.

6. Fatkhutdinov R.A. Production management: Textbook. - 3rd ed., revised. and additional - M.: Publishing and Trade Corporation "Dashkov and Co", 2005. - 472 p.

7. Production management: Textbook / Ed. V. A. Kozlovsky. - M.: FUAinform, 2001. - 528 p.

8. Makarenko M. V., Makhalina O. M. Production management: Proc. Allowance for universities. - M.: "PRIOR Publishing House", 1998. - 384 p.

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Federal Agency for Education

Branch of the state educational institution

higher professional education

"SAMARA STATE TECHNICAL UNIVERSITY"

in Syzran

Department of Economics

COURSE PROJECT

in the discipline "Planning at the enterprise"

Production logistics planning

Student FZDO, 5 course,

L.V. Kuznetsova

planning material technical resource

INTRODUCTION

THEORETICAL SECTION. PLANNING the logistics of production

1 Calculation of material requirements

1.2 Methodology for planning the logistics of production

2. PRACTICAL SECTION. FEATURES OF PLANNING logistical support of JSC "PLASTIC"

CALCULATION SECTION

Exercise

Exercise

CONCLUSION

REFERENCES

APPS

INTRODUCTION

The management of the material resources of the enterprise plays an important role in the management of the enterprise as a whole.

Material resources are part of the working capital of the enterprise, i.e. those means of production that are completely consumed in each production cycle, wholly transfer their value to the finished product and change or lose their consumer properties in the production process.

For the successful operation of an enterprise, the provision of a set of basic and additional services, an enterprise must have the equipment and inventory necessary for operation, as well as have at its disposal such means of operation that can provide a certain range of services. Consequently, in the course of its functioning, any enterprise requires a whole range of material and technical means, as well as resources such as fuel, water and electricity. The successful solution of these issues is called upon to ensure the logistics service, which is engaged in the calculation of the needs for various materials and also determines the sources of their coverage.

The main sources of analysis information are: - logistics plan; - applications, contracts for the supply of raw materials and materials; - forms of statistical reporting on the availability and use of material resources and production costs; - operational data of the logistics department; - information from analytical accounting on the receipt, consumption and balances of material resources, etc.

The purpose of this course work - on the basis of literary sources, to study the organization, planning and ways to improve the logistics of production on the example of JSC "Plastic".

Therefore, the objectives of the course work are:

¾ study of the concept and essence of material resources at the enterprise in market conditions;

¾ study of methods and ways of planning the needs of an enterprise in material resources;

¾ study of the procedure for calculating the reserves of material resources and the methodology for their normalization;

¾ study of sources of covering the needs for material resources;

¾ to consider the work of the logistics service of OAO Plastic;

1. Theoretical section. PLANNING the logistics of production

It should be noted that in the days of a centrally planned economy, the TS was a process of planned provision of the national economy. At that time, enterprises did not independently plan logistics in accordance with their needs, and plans for the supply of all enterprises in the country were developed centrally by special government bodies- Gosplan, USSR State Committee for Logistics. It happened in the following way. Organizations began to develop logistics plans before the start of the planning period, based on reports from higher organizations of preliminary limits. With such a system of planned resource allocation, often enterprises did not receive the materials that they needed, it also happened that the materials that were distributed to them were not used, since there was no real need for them in the enterprise. Also, all the material resources supplied to the enterprise were, more or less, typical, that is, exactly the same furniture, utensils, materials, etc. also applied to other companies. And if the enterprise wanted and had the material opportunity to purchase better materials in accordance with its actual needs, it could not do this without a corresponding order "from above". The need for planning in modern enterprises stems from a large number competitive enterprises, ever-increasing in the period of market economy, diversity possible forms enterprise management the presence of numerous structural divisions within the enterprise, close intercompany ties with suppliers of various goods (products, equipment, etc.) and agent firms involved in the customer service process, as well as from the requirements of scientific and technological progress - quickly take into account and master the latest achievements of science and technology. Also, under market conditions, enterprises have the right to choose a supplier, and hence the right to purchase more efficient material resources.

This forces the supply staff to carefully study the quality characteristics of products manufactured by various suppliers.

Planning of material and technical support (supply) of enterprises for present stage designed to solve the following tasks:

) it must ensure the continuity of the enterprise, which is achieved by proper organization supplies of materials to the enterprise in required quantity and corresponding quality;

) contribute to the improvement of the technical level of the production of services, promote the introduction of automation, new technologies, as well as the expansion of the range of additional services, which, in turn, are the most important factor increase in profits of the enterprise;

) MTO should be aimed at improving the quality of service through the purchase of goods High Quality for the most complete customer satisfaction;

) MTO should be aimed at increasing labor productivity;

) the MTO plan should be aimed at saving material resources;

) the MTO plan should be aimed at fulfilling the profit plan;

As noted above, the logistics plan is developed by a special department in the accounting department, which includes two main departments - procurement management, and warehouse management. They are given the following tasks: organization of control over the supply in terms of volume and assortment in accordance with the concluded agreements; compliance with the norm and structure of commodity stocks; finding ways to reduce commodity losses during storage and transportation. But it should be noted that the most important responsibility of this department is to develop a plan logistical security.

The MTO plan of an enterprise is its material balance, which summarizes all the calculations of the need for material resources necessary to ensure the production process (expenditure part), the availability of balances for the planned period, and also determines the sources of supply (incoming part). The main indicators of the MTO plan, as well as the relationship between them, can be displayed by the following equation:

Rpen + Znor = Oozh + E + V, (1)

where Rpen - the need for material resources for production and operational needs;

Znor - normalized reserves;

Оozh - expected residuals, i.e. actual stocks that exist in the enterprise for a certain period;

E - economy

B - import plan.

On the left side of the equation, the total need for material resources is displayed, on the right side, the sources of covering this need .

The process of developing an MTO plan includes the following steps:

1.calculation of the need for material resources for production and operational needs;

2.based on existing needs, the norms of the reserves of resources necessary for the smooth functioning of the enterprise are calculated;

.then the sources of covering the need for material resources are determined, and a plan is developed for importing materials from outside.

Determining material requirements is one of the most important works performed during the planning process material support production. The size and type of needs serve as the basis for choosing the conditions for the delivery of materials (for example, in accordance with the rhythm of consumption, the production cycle of the product, etc.). Possible fluctuations in needs and delivery times necessitate continuous monitoring of the level of inventories. Necessary condition solving the problems of determining the requirements for materials is the choice of the method of their calculation and the establishment of the type of requirement.

1 CALCULATION OF THE REQUIREMENTS FOR MATERIAL RESOURCES

The basis for planning the provision of enterprises with material resources is the system of economic relations that develops directly between them and suppliers for the exchange of labor products using commodity-money relations through direct economic relations, through the market for means of production (commodity exchanges) or through the mediation of specialized enterprises and organizations, entrepreneurs and businessmen. On the basis of the subject, direct economic ties can be divided into ties due to state orders (there are fewer and fewer of them) and established by enterprises on their own initiative, determined by their mutual interest in the manufacture, supply and purchase of inventory items (equipment, machinery, materials, etc.). etc.).

Thus, in providing enterprises with material resources, everything greater value receive market relations between all business entities with free choice business partners- suppliers or consumers - in a competitive environment. Market relations, formed by the demand and supply of goods (products, works, services) through the market, imply profound changes in the nature of the material support of enterprises, the replacement of the "card system" of resource distribution by free trade in means of production. Under these conditions, making calculations to provide enterprises with the necessary resources becomes very important. .

When performing calculations, it should be borne in mind that an overestimation of the need for materials leads to the formation of excess and excess stocks, a slowdown in the turnover of working capital, an increase in costs and losses during storage. At the same time, the planning of resources in the amount of a smaller required need disrupts the rhythm of production and can cause a decrease in its volumes.

The planned need for this type of material resources can be determined on the basis of the balance of their needs and the sources of its coverage. It (balance) can be represented in following form:

where R R , R With , R n , R uh , R m , R n and R h - the need for this type of material resources, respectively, for the production of basic products (performance of the scope of work), capital construction, implementation new technology and technology, repair and maintenance needs, manufacturing of technological equipment and tools, an increase in work in progress and on carryover stocks created at the end of the planning period;

O - the expected balance of this type of material resources at the beginning of the planning period (the number of materials that were not used in the preplanning period and are in stock);

E - saving materials (resources) through the introduction of organizational technical events, advanced technologies, etc.;

B is the quantity of materials to be purchased externally from external suppliers.

On the basis of the balance of material support, the amount of necessary resources is determined as the difference between their total need P and the internal source of income O + E + M. In order to acquire minimum quantity materials, it is necessary to correctly establish the need for them and take into account the possibilities of covering it as much as possible due to internal sources Mobilization of internal resources is carried out by saving materials, their reuse (for example, through the repair and restoration of spare parts and workwear, vulcanization rubber products, secondary use of metal, etc.), disposal of production waste, use of excess and excess stocks, timely sale of unnecessary ones.

The absolute size of the expected balances of a particular type of resources at the beginning of the planning period is determined by their actual availability at the time of calculating the need, the expected acquisition and consumption for the remaining period of time. The expected receipt (acquisition) includes: the amount of resources that suppliers must ship before the end of this period on account of outstanding contracts, their actual receipt for the time from the date on which the actual balance is set until the moment the need is determined, as well as resources in transit to the company in this moment, and their expected replenishment from local (internal) sources.

In the practice of material support, depending on the availability necessary information, specifics of technological processes, consumable materials and other features use various methods and ways to determine the need for resources. These, in particular, include: the method of direct counting, analogy, calculation by typical representative, standard wear periods, dynamic coefficients, and others, including economic and mathematical ones.

The most common is the direct counting method, which allows you to determine the need for resources by the product accepted norm expenditure on the corresponding volume of products planned for release. Depending on the consumption rates used, this method has a number of varieties: for a part, product, physical or cost volume of construction, repair or transport work, etc. .

In the absence of consumption rates for manufactured products (for example, in small-scale, individual, pilot production), which differ slightly in design and production technology from previously produced products that have consumption rates, the need for materials P can be determined by analogy using the formula:

P = H –P –K (3)

where H is the rate of consumption of material (resources) for a similar product;

P is the program for the production of products for which the consumption rates

no materials;

K is a coefficient that takes into account the specifics of the consumption of materials for the production of this product compared to a similar one.

At enterprises with a multi-product nature of production, the calculation of the need for materials is carried out according to the so-called typical representatives:

P = H t –P (4)

where H t - material consumption rate for the manufacture of a typical representative of this group of products (products);

P - the program of production of all types of products in the planning period.

A typical representative is such a product, for the manufacture of which individual norm material consumption approaches the weighted average consumption rate for this group of products.

In addition to the main materials from which products are directly made, enterprises also consume auxiliary materials, the consumption of which is regulated not by norms per unit, but by standard wear periods. Such materials include spare parts for machinery and equipment, inventory, tools and fixtures, overalls, footwear, etc. At the same time, standard wear periods can be set not only in time, but also in units of work performed - kilometers of run, engine hours (machine hours) of operating time, ton-kilometers of cargo work, etc.

Of the significant number of resource items consumed by each enterprise, there will always be those for which it is difficult or even impossible to establish consumption rates or wear periods, for example, materials for pilot plants, laboratories, stationery, etc. To determine their needs, the method of dynamic coefficients is used, based on the use of statistical data on the actual consumption of this material Rf, taking into account coefficients that take into account the change in the volume of production (products) in the planned period Kn and the savings in materials in connection with the developed measures Ke i.e.

R = Rf –Kn –Ke (5)

The size of the carry-over stock of this type of material Р 3can be found by the expression:

R 3 = H –R t /D (6)

where H is the norm of the carry-over stock of this type of materials in days;

R t - need in this material for commercial production,

D is the number of days in the planning period.

The need for electrical and thermal energy consists of its consumption for technological purposes (electric welding, electroplating, etc.), to set in motion equipment and tools, to household needs(lighting and ventilation of industrial, administrative buildings, structures, etc.) At the same time, they take into account the increase in the level of operation and use of power equipment, the elimination of unproductive costs and the reduction of intra-factory losses during energy transmission, the maximum use of secondary energy resources, saving electricity consumed for lighting purposes . .

Electricity for technological needs is calculated on the basis of planned production volumes and progressive consumption rates; the need for motor energy - based on the total power of all operating motors, the planned shift ratio of the equipment and the duration of the shift, the equipment load factor; electricity for lighting - based on the power of the lamps, the number of hours of burning per day and the duration of the enterprise in the planned period.

The need for fuel for heating industrial and administrative buildings, structures is determined taking into account their type, design, duration of the heating period, caloric coefficient of the fuel used and other factors.

The required amount of equipment (for example, tractors and machines based on them, loaders, road trains, etc.) P about to perform the planned scope of work Q (in m 3, t, etc.) can be found from the expression:

R about = Q/ P cm –D R –To op –Xm (7)

D R = Dx –Kt.g –Ki.i = Dx –K.p (8)

where P cm - shift productivity of equipment, m 3, t;

D R - the number of working days per year (machine-days in operation) per listed piece of equipment,

To op - coefficient of use of equipment in the main works;

Kcm - shift coefficient;

Dx - the number of car-days of stay of the unit

equipment on the farm for the planned period,

Kt.g., Ki.i., K.p. - coefficients of technical readiness, use of serviceable equipment and use of the fleet of machines (calendar time).

The average number of machines (equipment) is found by the formula:

Pm = M P - MV [(Mn Vn + Mv Vv) / V to ] (9)

where Pm is the average number of cars in the planned period;

M P , Mv and Mn - the number of equipment at the beginning of the planning period, retired and incoming in the planning period;

Вn, Вв, В to - the number of days of operation of incoming, outgoing equipment and the duration of the planned period in days .

The choice of methods for determining the need for equipment depends, first of all, on its purpose, and the main areas of use are: staffing facilities under construction, increasing production capacity due to an increase in production volumes (performance of work), complex mechanization and automation of basic and auxiliary work, replacement of physically worn out and obsolete equipment, etc. .

The calculated need for equipment is compared with its availability at the enterprise, and if the need does not much exceed the availability, then opportunities are sought for its more rational use (for example, by increasing the shift ratio, using it in basic work, etc.). And only in cases where all the capabilities of the enterprise have been used, it should make a decision to acquire (purchase) a new one. A negative difference between the need and the availability of equipment indicates its surplus.

The need for machines (equipment) in the planned period P m can be enlarged and determined by the following formula:

P m = (M R - M n ) Kr.p. + M With (10)

where M R , M n them With - the average number of machines of this type required to perform the established scope of work, the availability of machines at the beginning of the planning period (the operating fleet plus uninstalled equipment in stock) and the number of machines to be written off due to physical and obsolescence;

Kr.p. - coefficient taking into account the uniformity of receipt (delivery, purchase) of cars in given period. The need for spare parts of a certain name and purpose Р h.h., if the rate of their consumption is known, it can be determined by the formula:

R s.h = (Нзч –P –Ksm –Pm)/K in (11)

where Nzch - the consumption rate of spare parts for one machine in the planned period with one-shift operation;

n - the number of spare parts of this name,

installed simultaneously on the machine;

Kcm - shift coefficient;

Pm - the average number of cars in the planning period;

To in - coefficient taking into account the reuse of spare parts due to their recovery.

At some enterprises (machine-building, woodworking, repair, etc.), the need for spare parts and repair materials R 3h are determined according to the rates of their consumption per repair unit and the volume of repair work in units of repair complexity:

R s.h = (å E to + a å E With ) H to K (12)

where E to and E With - the sum of units of repair complexity of equipment (machines) during major and medium repairs;

a - coefficient characterizing the ratio between the consumption rate of spare parts and repair materials during major and medium repairs;

H to - consumption rate of spare parts and repair materials for major and medium repairs;

K is a coefficient that takes into account the consumption of spare parts and materials for scheduled checkups, overhaul maintenance .

The planned need for materials for consumption is covered by the expected balances at the beginning of the planning period, internal resources (which are formed by saving materials) and the amount of import from outside.

The value of the expected balances at the beginning of the planning period is determined by the formula:

Oozh \u003d Of + Vozh - Rozh, (13)

where Оozh is the expected remainder;

Of - the actual balance on the first day of the month in which the supply plan was developed (reporting data);

Vozh - the expected receipt by the enterprise for the period from the date on which the actual balance is taken, and before the beginning of the planning period;

Rozh is the expected consumption for the same period.

Establishing the amount of import of materials from outside can be determined by developing a balance of logistics according to the formula:

Rpen + Znor = Oozh + E + V, (14)

Znor - normalized reserves;

Оozh - expected residuals;

E - saving materials, due to the mobilization of internal resources;

B - the value of the import of materials from outside.

Hence, the amount of imported materials from outside is determined by the following formula:

B \u003d Rpen + Znor - Oozh - E (15)

At this stage, contracts are concluded with suppliers that regulate the terms of delivery: volume, quality, price of goods, form of payment, delivery time, liability for violation of the terms of the contract.

When choosing suppliers, a number of factors should be taken into account: territorial remoteness and promptness of deliveries, compliance of the production capacity of suppliers with the needs of the enterprise in material resources, their quality, price, payment terms, the possibility of granting a loan, etc. Preference is given to the partner provided by Better conditions With minimal cost. The successful selection of a supplier depends on how much the enterprise can analyze its performance in terms of quality, delivery and price. These components are considered in the selection in the first place. .

DETERMINING THE ECONOMIC ORDER SIZE

The economic size is the size of the lot of materials that will minimize the annual total cost of inventory under certain conditions of their formation, material prices and taxes. The technique for determining economic lot sizing is to compare the advantages and disadvantages of purchasing materials in large or small lots and to select the order size that corresponds to the minimum total cost of restocking.

On fig. 1 shows the relationship between the order lot size and the costs of purchasing and storing materials. Let x be the number of units purchased as a result of one order. As the number of purchased items of material increases, the running cost of inventory increases (curve 1). At the same time, as the batch size increases, the number of orders per year decreases. This leads to a decrease in the costs associated with placing orders (curve 2). Based quantification order fulfillment and total costs:

X 0- optimal order size

of these dependencies, it is possible to determine the size of the order that minimizes the value of the total costs (curve 3) under the following assumptions:

Fig 1. The ratio between the costs of storing materials,

) the total number of units of material constituting annual stocks is known;

) the quantity demanded is unchanged;

) orders are executed immediately, i.e. orders are executed on time, the lead time is known and constant;

) registration costs do not depend on their size;

) the price of materials does not change during the considered period of time.

In accordance with the assumptions made, the costs of creating and maintaining reserves can be expressed by the formula

qopt = Ö2C1Q/C2

Definition optimal size parties. The problem of determining the optimal order size is solved for the conditions when the purchase of materials is carried out on the side, there is a constant rate of consumption and their immediate receipt. If the enterprise is its own supplier, then the problem of the optimal batch size is formulated, i.e. the quantity of products that must be manufactured to replenish stocks of its own components. The daily replenishment rate is defined as

(p - Q) /240 (16)

where p is the annual volume of production of components.

If the rates of production (receipt) and consumption of materials are set, then the stocks will grow during the entire replenishment period, and will reach a maximum value at the end of this period. In this case, the optimal production batch size is equal to

qopt = Ö2C1Q/ (17)

If the difference between (2p is close to zero, then<7ОПТ приближается к бесконечности. Это означает, что в случае, когда уровень спроса равняется объему производства, производственный процесс должен быть непрерывным. Если р намного превышает п то оптимальный размер партии равен оптимальному размеру заказа и пополнение запасов возможно по первому требованию.

2 Methodology for planning the logistics of production

Having determined its need for material and technical resources, the enterprise must decide on the sources of covering this need. We are talking about studying the market for raw materials, materials, energy carriers, etc. The enterprise needs to have, possibly, complete information about the raw materials and materials available on the market, their quality characteristics, compliance with the requirements of the buyer .

The necessary information is provided by publicly available sources: newspapers, radio, television, the Internet, specialized magazines and catalogs published by chambers of commerce and industry and suppliers, market reviews, stock bulletins, technical guides, etc. More complete information can be obtained by direct contact with manufacturers, suppliers, when visiting exhibitions, fairs.

Based on the calculations of the need for materials and the results of studying the situation on the market for these materials, the enterprise must decide whether to buy materials or try to produce them on its own (unless, of course, the enterprise has the technical capabilities for this).

Independent production of components reduces the company's dependence on market fluctuations and is one hundred percent reliable. However, a manufacturer specializing in their production can provide higher quality and lower price. In any case, the adoption of a decision should be preceded by a comparison of the costs of purchasing materials and the costs of organizing their own production.

Let us illustrate the process of developing this solution with a specific example. Suppose a company needs a specific product. When organizing your own production of this product, variable costs will amount to 15 thousand rubles. per product, and the total fixed costs will be 340 thousand rubles. At the same time, the necessary products can be purchased from the supplier at a price of 17 thousand rubles. for the product.

Let's find the number of components and, which ensures the equality of costs for the two options, from the equation

n = 170 pcs.

Then, if the enterprise's need for products exceeds 170 pieces, it is advisable to organize its own production. For smaller needs, purchases should be made on the side.

There are several forms of providing an enterprise with material and technical resources:

through auctions and competitions;

on commodity exchanges;

through sponsorship;

through direct relationships with suppliers;

own production.

The enterprise chooses a specific form (method) of providing material and technical resources based on the characteristics of the resource, the duration of its receipt, the number of offers, the quality and price of the resource, and other factors. When determining the form of providing an enterprise with resources, one should study the reliability of the supplier and the level of competitiveness of his products. When concluding contracts (agreements) with suppliers, one should remember the need to reflect quantitative and qualitative indicators, specific forms of supply, terms, sanctions, etc.

The organization of supplying an enterprise with resources can have three options: centralized, decentralized and mixed purchases .

The centralized option is characterized by the fact that all supply functions are concentrated in one department. This option has a number of advantages. So, the total need of all departments of the enterprise can be quite large and can induce the supplier to provide various benefits for the purchase (price discounts), transportation, etc. In addition, control over the fulfillment of purchase obligations is facilitated, and the overall costs of the procurement process (transport, storage costs, costs of placing orders) are reduced. The centralization of procurement functions also allows you to save money on market research and always have reliable information about its condition. Procurement functions performed by qualified specialists ensure professional decision-making and time savings.

Decentralization of supply provides for independent procurement by employees of production units. At the same time, less time is spent on procurement, since there is no delegation of authority.

For large enterprises with numerous areas of production, geographically remote from each other and producing various types of products, mixed purchases are typical. In this case, the production units independently acquire the material resources they need, and the logistics department at the enterprise level develops a unified procurement policy, coordinating and controlling the process, and carries out bulk purchases.

The process of acquiring material and technical resources includes several stages.

Applications for materials contain information about what types of materials, in what quantity and in what terms the enterprise needs. Applications are made by employees of the relevant functional divisions of the enterprise. They are then reviewed by the Procurement Service with input from other departments to validate the stated needs and find ways to minimize the cost of obtaining the right quality materials. The choice of suppliers is carried out on the basis of studying information about possible suppliers of material resources, selected in accordance with the criteria adopted by the enterprise (price, reliability, etc.).

economic material technical regulation

From the point of view of content, the planning of the logistics of an enterprise can be considered in two aspects - strategic and tactical.

• 1) Strategic planning. Based on long-term forecasts of demand, cost movements, changes in business environment and capacity utilization limits. This allows you to implement an optimal strategy in the field of marketing, production and financing. The strategic side of supply is the actual process of managing purchases, communication and interaction with other departments, external suppliers, the needs and requests of the end user, planning and developing new procurement schemes and methods.
• 2) Tactical planning. It is applied within the time period from several months to one year. It helps to formulate interrelated tasks for obtaining annual profit for the company's service, as well as to develop a set of private plans for the operational services of the purchase, production, transportation, and maintenance of equipment. Tactical plans are easily revised throughout the year as real demand is identified.
• 3) Operational planning. A typical variant of operational planning is drawing up a supply program for existing orders, taking into account the restrictions on the part of available stocks in production and in the distribution network. It makes it possible to distribute received orders among various production units so as to ensure a specific satisfaction of current needs. The physical distribution of finished products is improved through the introduction of a warehouse-delivery scheme. In the tactical and operational plans, activities traditionally associated with procurement are aimed at avoiding a shortage or lack of a necessary product. Thus, the logistics plan is part of the structure of the tactical plan of the enterprise. In turn, the tactical plan is a detailed program of the entire production and social activities of the enterprise, aimed at fulfilling the tasks of the strategic plan with the most complete and rational use of available resources.

The development of the annual logistics plan includes the determination of the needs for material resources that are necessary for the implementation of the production program, construction and repair work, as well as the balances of material and technical support. That is, the MTO plan consists of two main sections.

The need for material resources is understood as their quantity necessary to ensure the manufacture of a given volume of products. The basis of this planning is the volume of planned production, the range of materials used in the production and technically justified consumption rates of these materials per unit of finished product. This takes into account the expected change in the balance of material resources in the warehouses of the enterprise (i.e. if these balances increase, then the need for material resources grows, and vice versa). When determining the need for material resources in terms of value, the current (or prospective) prices for certain types of resources are taken into account.

The initial data for the development of the plan, as noted above, are the production program for output, the capital construction plan, the technical development plan, and the norms and standards for the consumption of materials. The determination of the need for material resources is carried out in the main areas of production and economic activity, in accordance with the progressive norms of their consumption, taking into account the plan of organizational and technical measures for the use of economical types of materials, production waste, secondary material and fuel and energy resources.

The calculation of the need for material and technical resources, depending on the nature of the materials used, is carried out in the following tables:

• - the need for raw materials and materials;
• - the need for fuel and energy;
• - the need for equipment.

Summing up the need for each of the directions, determine the total need for material resources. Depending on the accounting of the stocks of materials available at the enterprise, gross and net requirements for materials are distinguished. Gross requirement is the need for materials for the planning period, excluding stocks in the warehouse or in production; net demand - the need for materials for the planning period, taking into account available stocks. It is defined as the difference between the gross requirement and the available stock of materials at a given point in time. In view of the foregoing, the need for consumption and for delivery is determined. The need for consumption is set as the amount of materials that the company needs to fulfill the sales volume plan and other work related to the production and sale of products, for repair and maintenance needs, capital construction, etc. The need for delivery shows how much the company should receive materials from external sources.

The need for consumption and the need for purchase are not always equal, since the enterprise, as noted above, has remnants of material and technical resources. The purchase is carried out taking into account the balance at the beginning of the period, the need for materials for this period and the carryover balance at the end of the period, the sources of its coverage. To calculate the need for material and technical resources, both formalized and non-formalized methods can be used. Methods for determining the need for resources are methods for determining the amount of material resources needed for the implementation of production and other programs.

The main data for determining the need are the enterprise's proposals consistent with demand regarding the production of goods and services and the cost rates for their manufacture. In the calculations, it is necessary to differentiate the need of the enterprise with the main areas of costs, taking into account their importance and outweighing a significant weight in the total volume of production needs.

The most accurate of the formalized calculation methods is the direct counting method, which is most widely used and is based on progressive material cost rates and production plans, methods based on accounting for data on the recipe composition of products, normative wear periods, chemical reaction formulas. Along with it, enterprises very often use the extrapolation method, based on the transfer of trends that have developed in the previous period to the next one. In the presence of a large amount of statistical information, this method is quite accessible. But its biggest drawback is that it contributes to the transfer of unproductive costs and losses to the planned period.

The most commonly used non-formalized method is the method of expert assessments, it is based on the sensory perceptions of experts. It is most correct to use several methods at once, and then compare the result on them and make a decision.

Determining the need for material and technical resources, the enterprise is determined with the sources of their receipt. The enterprise chooses a specific form (method) of providing material and technical resources based on the characteristics of the resource, the duration of its receipt, the number of offers, the quality and price of the resource, and other factors. When determining the form of providing an enterprise with resources, one should study the reliability of the supplier and the level of competitiveness of his products. When concluding contracts (agreements) with suppliers, one should remember the need to reflect quantitative and qualitative indicators, specific forms of supply, terms, sanctions, etc. There are several forms of providing an enterprise with material and technical resources:

• - through auctions and competitions;
• - on commodity exchanges;
• - through sponsorship;
• - through direct relationships with suppliers;
• - own production .

The organization of supplying an enterprise with resources can have three options: centralized, decentralized and mixed purchases. The centralized option is characterized by the fact that all supply functions are concentrated in one department. This option has a number of advantages. So, the total need of all departments of the enterprise can be quite large and can encourage the supplier to provide various benefits in the purchase (price discounts), transportation, etc., which is very important to consider when planning. It facilitates control over the fulfillment of procurement obligations, reduces the overall costs of the procurement process (transport, storage costs, costs for placing orders).

The centralization of procurement functions allows you to save money on market research and always have reliable information about its condition. Procurement functions performed by qualified specialists ensure professional decision-making and time savings.

Decentralization of supply provides for independent procurement by employees of production units. At the same time, less time is spent on procurement, since there is no delegation of authority.

For large enterprises with numerous areas of production, geographically remote from each other and producing various types of products, mixed purchases are typical. In this case, the production units independently acquire the material resources they need, and the logistics department at the enterprise level develops a unified procurement policy, coordinating and controlling the process, and carries out bulk purchases. At the same time, the process of acquiring material and technical resources includes several stages. Applications for materials contain information about what types of materials, in what quantity and in what terms the enterprise needs. Applications are made by employees of the relevant functional divisions of the enterprise. They are then reviewed by the Procurement Service with input from other departments to validate the stated needs and find ways to minimize the cost of obtaining the right quality materials. The choice of suppliers is carried out on the basis of studying information about possible suppliers of material resources, selected in accordance with the criteria adopted by the enterprise (price, reliability, etc.). The placement of orders is documented by the conclusion of a contract between the supplier and the consumer of material resources, which specifies the characteristics of the ordered material, its quantity, financial conditions, order and delivery time, etc. These indicators also act as an information base for planning logistics. Sources of covering the needs of the enterprise in material resources are combined into the following groups:

• - expected balances of material resources at the beginning of the planned year;
• - volumes of raw materials and materials that can be obtained at the enterprise due to their savings;
• - own production of certain types of material resources;
• - volumes of supplies of raw materials and materials under contracts from integrating enterprises.

After the need for material and technical resources is justified and the sources and sizes of satisfaction of the need are selected, a material balance (balance of material resources) is developed. In the balance of material resources, the requirements for material resources are compiled with the sources and sizes of their satisfaction, and the amount of materials that will be supplied from outside is determined. The balance is drawn up for each type of resource. Therefore, it is more appropriate to talk about the balances of material resources.

In table 1 we present the layout of the balance of material resources.

Table 1 - Layout of the balance of material resources

In general, the material balance is the following equality. The sum of the need to fulfill the production program, the need to replenish WIP, the need for repair and maintenance work, the need for capital construction, the need for the formation of transitional stocks should be equal to the sum of the expected balance at the beginning of the planning period, the balance of materials in WIP at the beginning of the planning period, the amount of mobilization internal resources, the volume of supply of materials from outside. The absolute size of the expected balances of material resources at the beginning of the planned year is determined on the basis of data on the availability of the actual stock of materials at the time of the development of the logistics plan. The need for the formation of transitional stocks (expected balance) is defined as: the balance at the beginning of the period, plus the expected receipt, minus the expected disposal (expenditure). Expected income includes:

• a) funds allocated for the remaining period of the current period, plus the amount of raw materials that suppliers must ship before the end of the year under contracts of the previous period;
• b) the actual receipt of raw materials and materials for the period from the date on which the actual balance of raw materials and materials is established, until the moment the plan is drawn up;
• c) raw materials and materials that are on the way to this enterprise at the time it draws up a logistics plan.

An important reserve for the implementation of the plan for providing the enterprise with material resources is the volume of raw materials that can be obtained at the enterprise by saving them. This reserve can be realized in the following areas:

• - saving of raw materials and materials due to organizational and technical measures;
• - reduction of production waste through the introduction of new progressive technological processes;
• - reuse of materials and equipment through repair and restoration of spare parts and overalls, etc.;
• - use of excess and excess stocks of raw materials and materials, timely sale of unnecessary materials to other enterprises, etc.

External sources of supply of production with raw materials and materials are the contractual volumes of supplies from enterprises, as well as the supply of material resources on the basis of agreements concluded at fairs, auctions, and in wholesale trade.

A balance of material and technical resources is developed using the balance method. Which is manifested in the fact that the need for resources is balanced with the sources of its coverage, and in another way the need is balanced with the possibilities of its provision.

Based on the balance of material support, the size (volume) of funds to be purchased by the enterprise is determined. This value is set as the difference between the total need and internal sources of resources. The plan for the importation of inventory items is determined through the formula for the balance dependence of balances. Since the balance at the beginning of the planning period is usually known, it is the actual balance at the end of the reporting period. The balance at the end of the planning period is established by normalizing inventories. The need for the planning period is set by one of the planning methods, most often - normative. He will act as a departure. The procurement plan in this case will act as a receipt, the value that you want to determine. We will set it as the expected balance at the end of the period, minus the expected balance at the beginning of the period, and plus the need for this type of inventory (excluding materials of our own production).

The amount of equipment to be imported from enterprises (suppliers) is determined as a result of compiling the balance of equipment. It is a general equation of the need for equipment in terms of use and resources with the allocation of sources to cover the identified need:

• - the need for equipment to replace worn-out and obsolete equipment;
• - the need for equipment to increase the production capacity of the enterprise in connection with the increase in the production program;
• - the need for equipment for carrying out research work on the mechanization of production processes, the introduction of new equipment and advanced technology;
• - the need for equipment for repair and maintenance needs;
• - the remains of equipment not used in production, put into operation in the planned period;
• - own production of equipment;
• - the amount of planned purchases of equipment (including imports).

The plan for the logistics of the enterprise is compiled in the form of a summary table.

The preparation of MTO balance sheets is a prerequisite for planning the distribution of material resources between the production units that make up the enterprise. The enterprise sets limits on material resources for production units and redistributes them in the prescribed manner, taking into account changes in the production program.

When planning MTO, the analysis of the efficiency of the use of material resources is of great importance, which is determined in order to objectively assess the state of consumption of resources in the main and auxiliary production, the volume of stocks, control the amount of costs for their acquisition and storage, make decisions on the organization of saving resources and develop ways of rational use. The efficiency of the use of enterprise resources is determined using a system of indicators, which can be conditionally divided into two groups - general and specifying. General indicators include material productivity and material consumption. These indicators are determined in cost and natural-value terms. They are calculated as a whole for the national economy, industry, enterprise.

Specifying indicators include the utilization rate of raw materials and materials, the recovery factor, the cost factor, etc.

The material consumption of products is the actual cost of material resources per unit of output or per ruble. manufactured products.

The coefficient of use of materials or raw materials characterizes the measure of the use of raw materials and materials for the production of products. The cost factor is the reciprocal of the utilization rate.

The extraction ratio of finished products from raw materials means how much pure product is obtained and what is the level of waste. It is determined by the ratio of the volume of manufactured products to the volume of processed raw materials for a certain period of time.

These coefficients characterize the level of technology and organization of production of a certain type of product.

Ministry of Education and Science of Ukraine

Sevastopol National Technical University

Faculty of Economics and Management

Department of Economics and Marketing

COURSE WORK

discipline Business Economics

on the topic: Planning the logistics of the enterprise

Performed:

E.I. Knyazev

Sevastopol

List of abbreviations and symbols

Introduction

1. Scientific and methodological foundations for planning logistics at the enterprise

2. Analysis of the implementation of the logistics plan in Eurostyle LLC

3. Development of a logistics plan

Conclusion

List of sources used

LIST OF ABBREVIATIONS AND SYMBOLS

UAH – hryvnia

GOST - state standard

MPZ - material and production costs

MTO - logistics

WIP - work in progress

TMC - inventory items

TU - technical conditions

PE is a private enterprise

INTRODUCTION

The development of market relations determines the new conditions for organizing the material and technical support of enterprises. High inflation, non-payments and other crisis phenomena are forcing enterprises to change their policy in relation to stocks, look for new sources of replenishment, and study the problem of their efficient use. Modern construction is impossible without the widespread use of machines and mechanisms. The effectiveness of mechanization is determined not only by the perfection of the technical means used, but also by the rationality of their selection in relation to specific conditions. The purpose of logistics planning is the uninterrupted, timely and complete supply of material and energy resources to construction organizations for the implementation of the annual production program.

The object of study in this work is the MTO in Eurostyle LLC, the subject is the planning of the MTO.

The purpose of the course work is to consider the theoretical and practical aspects of the logistics of the enterprise.

In accordance with the goal, the following tasks can be distinguished:

consideration of the scientific and theoretical foundations of the MTO of an enterprise with resources;

analysis of material and technical support of Eurostyle LLC;

logistics planning at Eurostyle LLC.

Educational, scientific, methodical, reference literature, reporting data of the analyzed enterprise were used as initial information.

The theoretical and methodological basis of this work was the scientific and educational literature on enterprise economics and MTO planning by such authors as Danilyuk M.O., Zin E.A., Belov N.M., Shvets I.B. and others.

1 Scientific and technical foundations of planning logistics at the enterprise

Logistics is a type of commercial activity for the provision of material and technical resources of the production process, carried out, as a rule, before the start of production.

The MTO production plan is one of the main sections of the enterprise economic and social development plan, the main task of which is to determine the enterprise's need for material resources and sources of their coverage for the planned period. The development of MTO plans contributes to the successful solution of the problems of providing raw materials, materials, components, fuel, energy and other types of resources necessary for the implementation of the production process. At the same time, the logistics plan determines the suppliers and the delivery time for materials. When drawing up the plan, the full need for material resources required for the production of products, experimental and repair work, and the manufacture of technological tools is taken into account. The need for material resources is calculated by the logistics department together with the departments of the chief mechanic, chief power engineer, technical and planning and economic departments. The implementation of the production program of the enterprise depends on the qualitative and timely justification of the plan.

MTO at the enterprise performs functions related to the purchase of raw materials, materials, fuel, energy and equipment, their storage and distribution. The scope of MTO tasks is divided into two main groups:

1) the material support of the production process by providing the necessary goods and services in the right quantity and quality, adhering to the requirements of time and place;

2) purchase, storage and distribution of goods necessary for economic activity.

In the process of developing a logistics plan, maximum savings in resources should be envisaged. This is achieved by replacing expensive and scarce materials with cheaper ones, reducing waste through the introduction of new advanced technologies, more accurate calculation of structures, and a number of other methods. Saving material resources contributes to the acceleration of production growth rates. That is why the main objective of the MTO plan is to determine the optimal needs of the enterprise for material resources for the implementation of production, economic and commercial activities.

The economic significance of the logistics of the enterprise is to ensure:

uninterrupted supply of the enterprise with the necessary means of production;

optimization of economic relations between the enterprise and the supplier;

creation of economically justified material reserves and maneuvering of material resources;

the use of progressive ways and means of transporting goods in order to speed up and reduce the cost of the exchange process;

rational and economic use of means of production in production;

reduction of costs in relation to the material and technical support of the enterprise.

The MTO plan consists of two parts:

calculation of the need for material and technical resources;

balance of logistics.

The calculation of the need for material and technical resources, depending on the nature of the materials used, is carried out in the following tables:

the need for raw materials and materials;

the need for fuel and energy;

need for equipment.

The initial data for drawing up an MTO plan are:

the planned output of products in assortment and nomenclature;

progressive norms of expenditure of material resources;

information about the conjuncture of the goods market;

analysis of the cost of material resources in the reporting period;

change in WIP balances at the beginning and end of the planning period;

plans for technical and organizational development, technical re-equipment and reconstruction of production, capital construction.

MTO planning includes:

determination of the need for materials, fuel, energy on the basis of their consumption rates;

calculation of norms of stocks of all goods and materials for the planning period;

accounting, control and analysis of the implementation of support plans;

current regulation of the provision of production units of the enterprise.

Provision planning is carried out in a certain sequence:

preparatory work (providing with forms, instructions);

determination of the source of meeting the need for materials;

calculation of the need for material resources;

development of norms of production stocks.

The development of an annual MTO plan is a determination of the needs for material resources that are necessary to carry out the production program, construction and repair work. The initial data for the development of the plan are the production program for the production of products, the capital construction plan, the technical development plan, and the norms and standards for the cost of materials. Summing up the need for each of the directions, they determine the total need for material resources, the sources of its coverage and draw up the balance of the MTO in a certain form.

In the balance of material resources (table 1.1), the requirements for material resources are compiled with the sources and sizes of their satisfaction, and the amount of materials that will be supplied from outside is determined. The balance is drawn up for each type of resource.

In general, the material balance is the following equality (formula 1.1):

P v + P zp + P rer + P ks + P pz \u003d O o + O zp + M vr + OPS, where (1.1)

P in - the need for the implementation of the production program, UAH.;

P WIP - the need to replenish the WIP, UAH;

P RER - the need for repair and maintenance work, UAH;

P ks - the need for capital construction, UAH;

P pz - the need for the formation of transitional reserves, UAH.;

О о – expected balance at the beginning of the planning period, UAH;

About WIP - the balance of materials in WIP at the beginning of the planning period, UAH;

Mvr - the value of the mobilization of internal resources, UAH;

OPS - the volume of supply of materials from outside, UAH.

Table 1.1 - Balance of material resources

Needs	Amount, thousand UAH	Sources of needs coverage	Amount, thousand UAH
1. Main production		1. Remains in warehouses
2. Capital construction		2. Balance in WIP
3. Measures to improve equipment		3. Mobilization of domestic resources
4. Repair and maintenance needs		4. Income from contracts
5. Building inventory		5. Other sources
6. Other needs

The preparation of MTO balance sheets is a prerequisite for planning the distribution of material resources between the production units that make up the enterprise. The enterprise sets limits on material resources for production units and redistributes them in the prescribed manner, taking into account changes in the production program.

When planning MTO, the analysis of the efficiency of the use of material resources is of great importance, which is determined in order to objectively assess the state of consumption of resources in the main and auxiliary production, the volume of stocks, control the amount of costs for their acquisition and storage, make decisions on the organization of saving resources and develop ways of rational use. The efficiency of the use of enterprise resources is determined using a system of indicators, which can be conditionally divided into two groups - general and specifying. General indicators include material productivity and material consumption. These indicators are determined in cost and natural-value terms. They are calculated as a whole for the national economy, industry, enterprise.

Specifying indicators include the utilization rate of raw materials and materials, the recovery factor, the cost factor, etc.

The material consumption of products is the actual cost of material resources per unit of output or per hryvnia of manufactured products.

The coefficient of use of materials or raw materials characterizes the measure of the use of raw materials and materials for the production of products and is determined by formula 1.2:

K isp \u003d Z n / N 1 s, where (1.2)

Z p - useful (net, theoretical) costs of raw materials and materials;

H 1 z - the rate of costs of raw materials and materials for the production of a unit of output.

The cost factor is the reciprocal of the utilization factor (formula 1.3).

K cost \u003d 1 / K use (1.3)

The extraction ratio of finished products from raw materials means how much pure product is obtained and what is the level of waste. It is determined by the ratio of the volume of manufactured products to the volume of processed raw materials for a certain period of time.

These coefficients characterize the level of technology and organization of production of a certain type of product.

Having mastered the procedure for developing an MTO plan, one should consider methods for calculating the need for materials.

Methods for determining the need for resources are methods for determining the amount of material resources needed for the implementation of production and other programs.

When planning the need for material and technical resources for the main production, different calculation methods are used.

The main data for determining the need are the enterprise's proposals consistent with demand regarding the production of goods and services and the cost rates for their manufacture.

In the calculations, it is necessary to differentiate the need of the enterprise with the main areas of costs, taking into account their importance and outweighing a significant weight in the total volume of production needs.

The most common of the calculation methods are the direct counting method, which is most widely used and is based on progressive material cost rates and production plans, methods based on accounting for data on the recipe composition of products, normative wear periods, chemical reaction formulas.

The direct counting method allows you to obtain scientifically based data on the amount of planned material costs. Its essence lies in the fact that the calculations of the planned need for material resources are carried out by multiplying the cost rate by the corresponding volume of production or work in the planning period. The direct account method determines the need for raw materials and materials for the production of finished products at established cost rates.

The direct counting method has many varieties depending on the norms, the production program. The methods of direct counting include itemized - per production unit, by analogues - by typical representatives, prescription and others.

With the itemized method, the need for materials is determined as the sum of the products of the cost rates for the part and the number of parts planned for production.

It should be noted that the need for the main production consists primarily in the need for the production of finished products. Let P i be the need for the i-th material resources to fulfill the production program of the enterprise, then (formula 1.4):

П i = А j HЗ ij , where (1.4)

This method can also be used to calculate the need for materials per unit of production or part of it - a node, part, etc. The need for such calculations appears in the case of mass and serial production.

In multi-product production (enterprises of clothing, footwear, radio engineering, bearing and other industries), the need for the implementation of the production program can be determined by a typical representative, for which they take a unit of production that most accurately reflects the cost of materials for this group, a batch of products, the representative of which is he. The calculation of the need for materials is carried out according to formula 1.5:

P m \u003d NZ tp * A, where (1.5)

NZ tp - the cost rate for a typical representative;

A - the program for the release of all products of this group.

In the absence of data on the volume of the production program in physical terms, as well as the norms for the cost of material resources, the need for materials for the planning period can be carried out using the method of dynamic coefficients, i.e. based on actual costs for the past period and production program indices and material cost rates (formula 1.6).

P n \u003d ZM f * I a * I n, where (1.6)

ЗМ f - the actual costs of a certain material in the past period;

I a - index of the production program;

I n - index of material cost norms.

In industries such as metallurgical, food, building materials, glass, the recipe composition method is used to determine the need for material resources. First, the volume of good products needed to fulfill the production program, blanks, glass mass, etc. is calculated. (formula 1.7).

П pr = МЧ j A j , where (1.7)

P pr - products ready for processing;

MCH j is the rough mass of the j-th product (details);

A j is the program for the production of j-th products.

The need for each specific component is determined on the basis of the recipe, which determines the percentage of each component of the raw material, and the planned output of suitable products (formula 1.8).

K i \u003d P pr (M / P g), where (1.8)

M is the mass of a particular component in the mixture, %;

Pg - planned output of suitable products,%;

K i is a component.

When determining the need for raw materials and materials, extrapolation methods, mathematical statistics, probability theory, as well as multivariate regression analysis models can also be used.

The required amount of fuel for technological and energy purposes is determined by direct calculation on the basis of standard fuel cost rates, which are established per unit of production or work (formula 1.9).

Р i = (A j * NZ ut) / KE, where (1.9)

Р i – need for the i-th type of fuel in natural units;

A j - production plan for the j-th product;

NZ ut - standard fuel cost rate for the production of a unit of the j-th type of work (unit of production);

KE is the caloric equivalent of the i-th fuel.

The total energy requirement is determined as follows (formula 1.10):

PE o \u003d N ze * N pl + E zs + E sp + E zs, where (1.10)

PE o - total energy demand, kW / year;

Nze - the planned rate of energy costs per unit of production;

N pl - the planned volume of output in physical or value terms;

E ss - energy costs for own needs (heating, light, etc.);

E sp - energy that will be released to third-party consumers;

E ss - energy costs in networks.

The need for energy for technological purposes is determined based on the norms of its costs per unit of output and the planned volume of its production in physical or monetary terms. In its final form, the supply plan is a detailed balance that reflects the entire need for material resources by directions of consumption and sources of its coverage, taking into account stocks in the warehouse. The balance is developed both in kind and in monetary terms. An integral part of the annual need of the enterprise for material resources is the need to create inventories of raw materials and supplies. The creation of the necessary reserves should ensure the uninterrupted operation of the enterprise and the acceleration of the turnover of working capital. Stocks are any resources of the enterprise that are intended for use, but are temporarily not used. Belov gives the following definition of inventories: inventories are purchased or self-produced inventories that are subject to further processing at the enterprise or are held for consumption during the operating cycle.

According to Danilyuk, inventories are products for industrial purposes, which are in the enterprise, which have already entered the production sphere, but are not yet used directly in the production process.

Inventories are tangible assets that:

held for resale;

are in the process of production for the purpose of further sale of the product of production;

held for consumption during production.

In economic activity, stocks are divided into:

raw materials, basic and auxiliary materials, components and other material assets intended for the production of products, performance of work, provision of services, maintenance of production and administrative needs;

WIP in the form of unfinished parts, assemblies, products and unfinished technological processes;

finished products manufactured at the enterprise and intended for sale and corresponding to the technical and quality characteristics provided for by the contract or other regulatory legal act;

goods in the form of material assets that are acquired (received) and held by the enterprise for the purpose of further sale;

low-value and wearing items that are used for no more than a year or a normal operating cycle, if it is more than a year.

The composition of reserves is determined by their name or homogeneous groups (species).

Reserves are created for the purpose of:

Customer service (availability of stocks is an important condition for obtaining customers, associated with the ability to supply products at any time);

Flexibility of production (the ability to quickly switch to the production of other products due to stocks, the ability to meet the demand for products that are not currently produced);

Certainty of production (the more uncertain the situation on the market, the more necessary insurance by the creation of reserve stocks);

Smoothing production (the ability to meet demand during periods of maximum sales without increasing production volume);

Optimal profit through price speculation (during an inflationary period, one can make a profit by buying inventory at a lower price and selling it in the future).

There are several types of stocks at enterprises: transport, seasonal, preparatory, technological, current (warehouse), reserve (insurance).

Inventories are calculated in natural, conditionally natural and cost terms.

The current stock is intended to ensure continuous production between two deliveries of materials. It is a variable value: it reaches a maximum at the moment of receipt of a batch of materials, gradually decreases as a result of their use and becomes minimal immediately before the next receipt.

The average interval between deliveries is determined by dividing the number of days in a month by the number of deliveries specified in the contract.

The norm of industrial stocks as part of the current stock is determined, as a rule, in the amount of 50% of the average interval between the supply of resources from suppliers.

The maximum current stock is equal to a batch of materials, which depends on the interval between two deliveries and the average daily cost of materials (formula 1.11).

T s max \u003d On average daily * t n, where (1.11)

In average daily - the average daily cost of materials in physical terms;

t n - the interval between the receipt of the next batches of materials, days.

Seasonal stock is a variation of the current stock and is usually created for the winter period or when supplies depend on the season.

The preparatory stock is needed for the time of preparation of materials delivered to the enterprise for production consumption. It is created when materials require special preparation before use, for example, drying, processing, straightening.

The technological stock includes the time for preparatory operations with production stocks before their possible use in the technological process.

The safety stock guarantees the continuity of production in case of deviations from the accepted delivery intervals. It is determined within the limits of up to 50% of the current stock.

The transport stock is defined as the difference between the time of transportation of goods from the supplier to consumers and the turnaround time of payment documents.

The general rate of inventories by type of material resources in days is determined as follows (formula 1.12):

Zdn \u003d Tr + Pd + Tx + Tek + Str, where (1.12)

Tr - transport stock;

Pd - preparatory stock;

Tx - technological reserve;

Tek - current stock;

Str - safety stock.

Thus, material and technical support is an activity to provide the material and technical resources of the production process, carried out, as a rule, before the start of production. The main objective of the MTO plan is to determine the optimal needs of the enterprise for material resources for the implementation of production, economic and commercial activities.

The most common calculation methods are the direct counting method, which is most widely used and is based on progressive material cost rates and production plans, and methods based on accounting for data on the recipe composition of products, standard wear periods, chemical reaction formulas.

Industrial stocks are objects of labor that have already arrived at a consumer of a different level, but have not yet been used and could not be processed.

Now let's move on to the analysis of the logistics of Eurostyle LLC.

2 Analysis of the implementation of the logistics plan at Eurostyle LLC

The construction production and commercial company "Eurostyle" has existed for more than 10 years, and was registered in January 1999 as a limited liability company. During the period of the company's activity, a material and technical base has been created, which makes it possible to carry out significant volumes of construction and repair in Ukraine. Eurostyle LLC has become a professional in its field. This saves time and money, while achieving excellent results, so customers continue to cooperate with the company for many years. The sectoral affiliation of this enterprise is construction. The enterprise has an independent balance sheet, settlement, currency and other accounts in banking institutions, a corner stamp, a round seal, stamps for doing business, a trademark and the necessary details. The enterprise is responsible for the results of its activities, for the fulfillment of its obligations to partners under concluded agreements, to the state budget and banks, as well as to the labor collective in accordance with the current legislation. The enterprise was established for the purpose of organizing activities for the production and sale of goods, products, services, as well as making profit in the interests of the participants.

Eurostyle LLC is located in Donetsk, st. Konstantinovskaya, 71, and currently leases the production area of ​​JSC "Donetsktrans" with a total size of 500 sq. meters.

The subject of the company's activity is:

production and sale of consumer goods and products for industrial purposes;

repair and construction, installation, finishing and commissioning works;

industrial, civil, road and other construction;

maintenance and repair of metal-cutting, forging and pressing and technological equipment;

provision of household services to the population;

rental and maintenance of vehicles, freight transportation;

provision of transport, storage, supply and marketing services;

agent services on a contractual basis;

other types of activities not prohibited by the legislation of Ukraine.

"Eurostyle KV" specializes in the production of interior paneled door blocks from solid pine of various models. Produced doors are purchased in bulk by trade organizations of Ukrainian cities. LLC "Evrostil" concentrated its forces on the production of one model of panel doors, since the existing level of demand for manufactured products suits the enterprise, in addition, until now the enterprise did not have sufficient resources to expand its activities.

The company uses materials that have passed state sanitary and epidemiological examinations. These are, for example, expanded polystyrene products for fixed formwork, developed by the Selidiv Machine-Building Plant. The existing organizational structure of the management of Eurostyle LLC is shown below in Figure 2.1.

The company uses a linear-functional organizational management structure. The enterprise is headed by a director who carries out his activities on the basis of the principle of one-man management and ensures the solution of the tasks assigned to the enterprise. All subordinate managers are subordinate to the director.

Figure 2.1 - Organizational structure of Eurostyle LLC

In the conditions of the functioning of market relations, enterprises study the market situation, the possibilities of partners, the movement of prices and, on their basis, organize MTO of their own production, acquiring resources in the market of goods and services. In organizing the provision of the enterprise with material resources, the leading role belongs to the MTO plan, which determines the need for resources for the planning period and the sources of its coverage. In planning MTO and ensuring control over the use of material resources, consumption rates per unit of output are of decisive importance. Let's analyze the availability of material resources of the enterprise LLC "Evrostil", the main activity of which is the production of doors. The total need of an enterprise for material resources is determined by summing up the needs for production, for experimental work, for repair work, and for the formation of reserves. The need of an enterprise for a specific type of materials, raw materials for the production of products is determined by multiplying the consumption rate of this type of materials per unit of output and the planned output in a given period. The consumption per unit of production depends on the quality of raw materials and materials, the replacement of one type of material with another, changes in the formulation of raw materials, equipment, technology and organization of production, the qualifications of workers, waste of raw materials, etc.

The products of Eurostyle LLC are in demand, and orders for the production of certain products are constantly accepted. Therefore, it is necessary to timely provide the enterprise with all the necessary material resources for the smooth operation of its work. The placement of funds of enterprises is of great importance in financial activities and increasing its efficiency. Therefore, in the process of analyzing the material resources of an enterprise, first of all, it is necessary to study changes in their composition and evaluate them. To do this, we will first analyze the state of the assets of Eurostyle LLC (table 2.1).

Table 2.1 - Analysis of indicators of balance sheet assets for 2007-2008, thousand UAH.

Indicators			Changes (+/-)
1. Non-current assets: including:
Intangible assets
fixed assets
Construction in progress
2. Current assets, including:
Accounts receivable
Short-term financial investments
Cash
Other current assets

The table shows that in the composition of the company's assets, working capital in 2007 amounted to 45.18%. During the period under review, they almost doubled and in 2008 amounted to UAH 615,000, which was 53.2% of the total assets. The increase in current assets was due to a significant increase in inventories. Thus, if in 2007 the cost of inventories amounted to 163 thousand UAH, then in 2008 it was 313 thousand UAH.

For a deeper study of the reasons for the change in cost, they analyze the accounting estimates for individual products, compare the actual level of costs per unit of production with the planned and data of previous years in general and by cost items.

As a rule, the largest share in the cost of production of an enterprise is occupied by the costs of raw materials and materials (table 2.2).

Table 2.2 - The cost of raw materials and materials for the manufacture of a door balcony block, m 2

Name		Consumption rate	Unit price, UAH	Cost, UAH
fiberboard soft
hardboard
Putty
Loop consignment note
Ruberoid
Leaf lumber. edged
Coniferous lumber. edged
Fare

The total cost of this article depends on the volume of production, its structure and changes in unit costs for individual products. Specific material costs for individual products, in turn, depend on the quantity (mass) of consumables per unit of output and the average price per unit of materials.

When analyzing the unit cost of production, the calculation of the influence of factors (volume of production, specific consumption of materials, prices for raw materials and materials) on the change in the amount of material costs is carried out according to the model (formula 2.1):

UMZi = Y (URi * Цi), where (2.1)

UMZi - specific material costs for a separate product;

URi - the amount of consumables per unit of production;

Qi - the average price of a unit of material.

The calculation of the influence of these factors is made in Excel by the method of chain substitutions (table 2.3). Consumption per unit of production depends on the quality of raw materials and materials, replacement of one type of material with another, changes in the formulation of raw materials, equipment, technology and organization of production, qualifications of workers, waste of raw materials, etc. The level of the average price of materials depends on the markets of raw materials, the selling price of the supplier, intragroup the structure of material resources, the level of transport and procurement costs, the quality of raw materials, etc.

Table 2.3 - Calculation of the influence of factors on the amount of direct material costs per unit of output, UAH.

Material	Raw material costs per unit of output			Deviation from the plan
		actually at planned prices			including
fiberboard soft
hardboard
Putty
Loop consignment note
Ruberoid
Leaf lumber. edged
Edged softwood lumber
Unedged coniferous lumber

From the data in the table it can be seen that the cost of raw materials per unit of production increased compared to the planned costs, with the exception of drying oil and roofing material. The largest change in the amount of material costs occurred for lumber for the manufacture of this joinery product.

The increase in the cost of raw materials compared to the planned level occurred to a greater extent due to the growth in prices for the raw materials and materials used. Undersupply of material and technical resources causes underutilization of the production capacity of the enterprise. In 2007-2008 there were no shortages of raw materials and fuel resources. In a stable economy, firms tend to move closer to the Japanese system of "just-in-time", which involves the supply of raw materials and components exactly where and at the right time when it is needed and aimed at minimizing inventory. In the conditions of the Ukrainian economy, this is not yet possible. Therefore, Eurostyle LLC, like other enterprises, is forced to create large stocks of raw materials and components. To do this, the company has spacious storage facilities that allow creating, in addition to current and safety stocks, also reserve stocks, equal in volume to 3-4 monthly needs for them. In this situation, there are two positive points: firstly, the company can work quietly for the next 3-4 months without fear of failures due to the lack of raw materials, and secondly, today, in the face of inflation, the management of Eurostyle LLC considers investing in raw materials and accessories cost-effective. That is, investing money, making stocks more profitable than putting the same money on a deposit in a bank. In addition, this allows Eurostyle LLC to ultimately produce products at lower costs than its competitors, since many of them do not have the funds to create large volumes of inventories. We will analyze the costs of acquiring material resources and settlements with suppliers

The actual material and production costs are:

amounts paid in accordance with the contract to the supplier;

remuneration paid to intermediary organizations through which inventories are acquired;

customs duties and other payments;

costs for the procurement and delivery of MPZ to the place of their use, including the costs of their insurance;

expenses for the maintenance of the warehouse apparatus of the organization;

costs for transport services for the delivery of MPZ to the place of their use, if they are not included in the contract price;

other costs directly related to the acquisition of inventory.

The actual cost of materials by the enterprise is calculated only at the end of the month, when the accounting department already has all the components of this cost (payment documents of suppliers of materials or for transportation, handling and other expenses).

The movement of materials in the organization occurs daily, and documents for the receipt and consumption of materials must be drawn up in a timely manner, as operations are performed and reflected in the accounting. Therefore, fixed, pre-established accounting prices are used in accounting. At the end of the month, the amounts and percentage of transportation and procurement costs are calculated to bring them to the actual cost. The assessment of reserves and the calculation of the actual cost of material resources released into production is carried out at the average cost determined at the end of each month for each type of material reserves. Inventories are released into production by weight, volume or account, in strict accordance with the established norms and volume provided for in the production estimate on the basis of requirements-waybills for the release of materials from the warehouse. At the enterprise, limiting the consumption of materials is carried out by the production and economic department when drawing up production estimates for construction. The limits are based on production norms for the consumption of materials per unit of a structural element or type of work. The consumption of inventory and labor in excess of the standard at the enterprise is drawn up by an act for additional work. To compare the actual volume of materials used to perform work with their production standards, at the end of the month, the production and economic department draws up a report on the consumption of basic materials in production in comparison with production standards. Control over the implementation of the MTO plan under contracts, the timeliness of receipt and posting of materials is carried out by the MTO department of Eurostyle LLC. To this end, the department maintains records of operational accounting of the implementation of supply contracts. Let's analyze the efficiency of using materials in production. The structure of production costs is analyzed in two main complementary directions - by cost elements and by cost items. When analyzing the cost estimates for production, a proportion is established in which the total costs are distributed between the objects of labor, means of labor and the cost of paying for living labor. As a result, an assessment is made of the nature of production (material-intensive, capital-intensive, labor-intensive) and from here the most important directions for searching for reserves to reduce the cost of production are determined (table 2.4).

Table 2.4 - Cost analysis by cost elements of Eurostyle LLC for 2007-2008

Cost element	Amount, thousand UAH			Cost structure, %
			Deviations			Deviations
Material costs
Wage
Contributions to funds
Depreciation of fixed assets
Other costs
Full cost

As can be seen from the table, in 2008 there was an increase in the cost of the company's products by 1295 thousand UAH. due to the increase in production volume. In general, the cost of production in 2008 increased by 34.3%. In absolute terms, in 2008 there was an increase in all elements of the enterprise's costs, the largest was noted in material costs - by 693 thousand UAH. or by 21.2%. As shown in the table, the main elements of the cost are material costs and other costs. Material costs in the analyzed period were: 2007 - 86.5%, 2008 - 78.1%. In the composition of material costs, the main share is made up of purchased components, products, semi-finished products. The structure of cost elements indicates that the production of Eurostyle LLC is very material-intensive. The largest share in the cost structure is made up of material costs. When analyzing the cost estimate for production, a proportion is established in which the total costs are distributed between the objects of labor, means of labor and the cost of paying employees. Consider the structure of planned and actual costs for the production of all products for 2008. (table 2.5).

Table 2.5 - Structure of production costs in 2008 by cost elements

Production Cost Elements	Total, thousand UAH		Deviation	Specific weight, %		Deviation
1. Main materials
2. Purchased products and semi-finished products
3. Production services
4. Auxiliary materials
5. Fuel
6. Energy
Total material costs
7. Salary basic and additional
8. Payroll deductions
9. Cushioning
10. Other expenses
Total costs

As can be seen from the data in the table, the production of Eurostyle LLC products is material-intensive: the share of material costs is 77.7% (according to the plan, 82.5%). The decrease in material costs amounted to UAH 540 thousand. for all components, except for production services and energy costs, which caused an overrun from the plan by 9 and 21 thousand UAH. respectively. Production services of the total cost amount to 9.5%, which is 0.8% more than the plan, the overrun is associated with an increase in prices for the services of contractors. Thus, the analysis of the cost structure of Eurostyle LLC made it possible to determine the type of production of the enterprise, it is material-intensive. In this regard, it is important to study material costs and, on the basis of this, identify reserves for their reduction. The company's products are in demand and Eurostyle LLC constantly accepts orders for the production of certain products. Therefore, it is necessary to timely provide the enterprise with all the necessary material resources for its smooth operation. So, one of the important components of the cost of production is material costs - the costs of the enterprise for the necessary raw materials, components and auxiliary materials, fuel and electricity (table 2.6).

Table 2.6 - Analysis of material costs

Indicators			Absol. deviation
1. Marketable products
2. Material costs for the production of everything
3. Material consumption of products in total
3.1. Raw materials
3.2. Purchased components, products, semi-finished products
3.3. Works and services of an industrial nature performed by third parties
3.4. Fuel and energy
4. Material yield of the whole
4.1. Raw materials
4.2. Purchased components semi-finished products
4.3. Works and services of an industrial nature performed by third parties
4.4. Fuel and energy

The main component of material costs in the analyzed period were purchased components, products, semi-finished products, which tended to grow in the volume of material costs. The second most important were the costs of fuel and energy, the role of which has tended to decrease in recent years. In absolute terms, material costs decreased in 2008, which was reflected in the growth of material productivity and, accordingly, a decrease in material consumption for all components of material costs, it can be concluded that, along with an increase in costs, the intensity of their use has steadily increased throughout 2007 and 2008. Considering material efficiency as a factor in changing production, it should be noted that, due to its growth, it had a positive impact on the result of the enterprise.

Thus, Eurostyle LLC makes full use of the available material resources of the enterprise. However, the enterprise needs to continue to carry out measures to improve the technical level of production (reducing the cost of components, fuel, energy), as well as to improve the organization of production and labor, etc. The level of organization of the MTO has a direct impact on the production activities of the enterprise. The main task of Eurostyle LLC in this matter is to regulate the process of complete and timely supply of production with the necessary components, semi-finished products, auxiliary materials and other material resources.

3 Development of a logistics plan

An important task at the enterprise is the development of measures to improve the efficiency of the production of LLC "Evrostil" products on the basis of reducing material costs. Thus, the purpose of the development of the enterprise at present is to strengthen its position in the market by reducing production costs, through the rational use of raw material reserves and attracting borrowed capital. The way to reduce costs requires that product quality is not considered low among consumers, because in such a situation, the cost advantage ceases to bring additional profit. In this regard, it is necessary to tighten the existing control over the quality of manufactured products. To reduce material costs and increase profitability at the enterprise, it is proposed to take the following measures:

conclusion of contracts for the future with consumers of finished products in other regions of Ukraine, paying for the shipped products in cash through a current account;

reduction of transport and procurement costs due to the acquisition of own transport;

reduction in general expenses.

Reserves for reducing the cost of production can be:

reducing the cost of lumber by purchasing your own sawmill, as well as, if possible, buying standing timber and switching to self-sufficiency in lumber;

purchase of paints and varnishes at a lower price than the company purchases them today;

reduction of rent by combining administrative and production areas.

Thus, in order to solve the problem of reducing production costs and selling products at the enterprise, a program should be developed, which should be adjusted annually, taking into account the circumstances that have changed at the enterprise. This program should take into account all the factors that affect the reduction of production costs and product sales. Saving material costs is expressed in reducing the consumption rates of raw materials, materials, fuel and energy per unit of output, in replacing expensive raw materials with cheaper ones without deteriorating product quality, in reducing the cost of delivering all these funds from manufacturing enterprises to consumer enterprises. However, at the moment, against the background of the general economic crisis, the enterprise is in a rather difficult position. High purchase prices for timber, the rise in the cost of fuel and energy resources affected the cost of production and the general economic situation of the enterprise as a whole. But it should be noted that the door blocks produced by Eurostyle LLC are of sufficiently high quality and, in comparison with the products of small manufacturers, are in demand. This level of quality has been achieved with the help of highly qualified personnel, well-established technology and high-quality raw materials and materials used in the production of products. In recent years, the company has managed to reduce costs, improve the quality of products, create new jobs, as well as increase production efficiency through the introduction of new production facilities. However, the economic crisis and the growth of purchase prices led to the fact that the economic effect obtained from these innovations could not be used to improve the position of the enterprise in the local market. The way out of this situation is possible by using all the possibilities and reserves to reduce the cost of manufactured products. The main problems of the enterprise are: increase in the cost of purchased raw materials, materials, services; the actual cost of finished products is higher than market prices in the region due to the insolvency of consumers of finished products. The enterprise is actively working to reduce the cost of finished products, save raw materials and material resources; paying taxes to the budget and off-budget funds, paying wages, maintaining discipline in production. Based on the measures taken, there is a real hope of strengthening the financial and economic position of the enterprise.

Determine the company's need for raw materials and materials

The calculation of the planned need for raw materials and materials can be carried out by the direct counting method, the analogy method, by a typical representative, and also by the statistical method. In this case, the method of direct counting is suitable, because. the company specializes in the production of door blocks, and, as discussed in Chapter 1, the direct counting method is used in mass and serial production.

So, the need for raw materials and materials for the production of door blocks will be calculated by the following formula (formula 3.1):

П i = А j HЗ ij , where (3.1)

n - the number of types of products for which the material of the i-th item is calculated;

And j - production program for the manufacture of the j-th product, pcs. (m, m 2, etc.);

HЗ ij is the cost rate of the i-th material for the production of a unit of the j-th product.

To begin with, let's determine the planned output using the TREND function and the trend line in Excel (see Fig. 3.1).

The initial data for planning the volume of output are presented in table 3.1.

Table 3.1 - Dynamics of production of products of Eurostyle LLC for 2006-2008

	Production volume, m 2

The planned production volume was 3833 m 2 .

Figure 3.1 - Forecast of changes in production volume using a trend line

The basis for determining the need for building materials are production consumption rates, which are developed in the context of certain types of construction and installation works. In the absence of all the necessary information on objects, the use of estimated norms is allowed.

Table 3.2 shows the consumption rates of materials for the manufacture of one door block.

Table 3.2 - Consumption rates of materials for the manufacture of 1 m 2 of a door block

Name		Consumption rate
fiberboard soft
hardboard
Putty
Loop consignment note
Ruberoid
Leaf lumber. edged
Coniferous lumber. edged
Unedged coniferous lumber

Using formula 3.1, we calculate the need for each of the materials:

1) the need for drying oil:

Po \u003d 3833 * 0.26 \u003d 996.58 (kg);

2) the need for nails:

Pgv \u003d 3833 * 0.1087 \u003d 416.6471 (kg);

3) the need for resin:

Psm \u003d 3833 * 0.83 \u003d 3181.39 (kg);

4) the need for soft fiberboard:

Mdvpm \u003d 3833 * 0.35 \u003d 1341.55 (sq. m);

5) the need for solid fiberboard:

Pdvptv3833 * 0.59 = 2261.47 (sq. m);

6) the need for putty:

Pshp \u003d 3833 * 0.04 \u003d 153.32 (kg);

7) the need for the skin:

Psht \u003d 3833 * 0.002 \u003d 7.666 (sq. M);

8) the need for a consignment note loop:

Pn = 3833 * 4 = 15332 (pcs.);

9) the need for roofing material:

Prub \u003d 3833 * 0.05 \u003d 191.65 (sq. M);

10) the need for sawn hardwood edged:

Pplo \u003d 3833 * 0.052 \u003d 199.316 (cubic meters);

11) the need for sawn softwood edged:

Ppho \u003d 3833 * 0.06 \u003d 229.98 (cubic meters);

12) the need for sawn softwood unedged:

Phpn \u003d 3833 * 0.056 \u003d 214.648 (cubic meters).

Transportation costs for the transportation of 1 m 2 of a door block are 23 UAH. Planned transport costs will be: 23 * 3833 = 88159 (UAH). We calculate these needs in monetary terms, the results are presented in the form of a table (Table 3.3).

Table 3.3 - Planned costs for raw materials and materials for the manufacture of 3833 sq. m door balcony block

Name		Need for material	Unit price, UAH	Cost, UAH
fiberboard soft
hardboard
Putty
Loop consignment note
Ruberoid
Leaf lumber. edged
Coniferous lumber. edged
Unedged coniferous lumber
Fare

The main task of the inventory management system should be not only accounting for stocks in the warehouse, but also applying modern models and rules for replenishing stocks, planning optimal purchase volumes with access to financial control of budgetary and own funds allocated for the purchase of stocks and materials, as well as for strategic inventory planning.

It is advisable to propose to the Eurostyle enterprise to automate inventory accounting, replenishment in order to improve the efficiency of inventory management in the Eurostyle LLC organization, ensure control over their spending, increase the company's balance sheet profit by reducing management costs, optimizing financial relationships with suppliers of raw materials and materials.

When using an automated inventory management system, the following improvements can be achieved in the work of Eurostyle LLC:

rational use of stocks of resources and materials;

increasing their liquidity;

acceleration of turnover of all types of stocks;

ensuring optimal costs for the acquisition of reserves;

calculation of the optimal batch of stocks;

reducing inventory holding costs;

ensuring the smooth operation of transport;

identification of scarce positions of certain types of stocks;

selection of positions of those funds for which excess stocks were formed, with a view to their subsequent sale;

determination of the need for financial resources to ensure the necessary supply of materials in the planning period, etc.

To solve the problem of automating inventory management in Eurostyle LLC, you can use the electronic computing and other devices already available in the organization.

The purchase of additional technical equipment is not required. Consider the number and configuration of workstations in the organization Eurostyle LLC (table 3.4).

Table 3.4 - Composition and configuration of automated workstations in Eurostyle LLC

Department, position	Technical equipment of the workstation	Hardware Configuration
Accounting
Chief Accountant	Computer, printer, scanner, copier	PIII/256Mb/HDD60Gb/CD Epson Stylus CX 3200
Accountant-economist	computer, printer	PII/128Mb/HDD30Gb/CD HP LaserJet 1010
Purchasing department
Head of Procurement	computer, printer, modem	PIII/512Mb/HDD60Gb/CD HP LaserJet 1020
Warehouse Manager	computer, printer	PIII/512Mb/HDD60Gb/CD HP LaserJet 1020

As input information to ensure inventory management, the organization must use accounting data - forms No. 1 balance sheet, form No. 2, 5; accounting registers; general ledger, journal-order, accounting sheets for goods and materials, etc.

To automate the inventory management system at Eurostyle LLC, the following types of operating systems and application packages will be required:

Store Management SAP/R3;

Windows 9x/NT 4.0/2000 Server/XP;

• Internet Explorer 8.0;

  1C-Accounting 8.1.

All of the above software, except for the Store Management SAP / R3 inventory management program offered for purchase, is already installed on the computer of workstations of the organization, and therefore there is no need to purchase or install additional software.

The cost of the Store Management SAP/R3 package is 3250 UAH.

When implementing an information inventory management system, transformation and reengineering of the organizational structure of the institution's management will not be required.

Collection of primary data, copying information from databases to information system tables, calculation of indicators, receipt and analysis of effective (output) information will be carried out by the responsible persons of the institution on the basis of the developed regulations and job descriptions. The units and officials involved in the implementation and use of the information system are shown in Figure 3.2.

Figure 3.2 - Organizational model of inventory management in Eurostyle LLC

The collection of information will be carried out by entering it into the data tables of the Store Management SAP / R3 package. Data transmission in the system will be carried out using communication equipment.

All responsible officials included in the organizational model of inventory management at Eurostyle LLC have higher education, have the skills to work with a PC at the user level. The Store Management SAP/R3 information model includes the following blocks:

1) Initial information.

As initial information for determining and calculating the optimal average size of a supply lot for a particular type of material reserves, operational data of accounting and management accounting of the organization Eurostyle LLC will serve:

reference book of inventories;

the amount of operating costs for placing orders;

the volume of consumption of inventories in the period under review;

the average size of one inventory supply lot;

average cost per order;

the amount of operating costs for storing stocks in a warehouse;

the cost of holding a unit of inventory in the period under review.

2) Performance information:

the total amount of costs for the placement of stocks (including the costs of transportation and acceptance);

the total cost of storing goods in a warehouse;

the optimal average batch size for the supply of inventories;

optimal average size of inventories;

standard stock of raw materials and materials in the warehouse.

Based on the input data (reference book of inventories, reference book of consumption of material resources for the period, reference book on the cost of placement and storage of stocks), using mathematical tools and the above models of inventory management, the following documents will be generated:

Table of optimal average inventory lot sizes, Table of optimal average inventory sizes in a warehouse,

inventory turnover table;

table of standards for the stock of raw materials and materials in the warehouse;

table of scarce inventories;

inventory surplus table.

The economic efficiency of an information management system can be established by direct comparison of costs and results from its implementation, and also expressed in relative terms. By comparing the results before and after the implementation of the information system, it is possible to determine, on the one hand, the reduction in labor intensity and the cost of processing economic information necessary for rational management, and, on the other hand, the effects obtained directly in production and economic activities by improving the quality of management.

Thus, the planned need for raw materials and materials amounted to drying oil: 996.58 kg; in nails: 416.6471 kg; in resin: 3181.39 kg; in soft fiberboard: 1341.55 sq. m; in solid fiberboard: 2261.47 sq. m; in putty: 153.32 kg; skinned: 7.666 square meters m; in the invoice loop: 15332 pcs.; in roofing felt: 191.65 sq. m; in hardwood edged lumber: 199.316 cu. m; in softwood edged sawn timber: 229.98 cu. m; in unedged coniferous lumber: 214.648 cu. m, which in total value amounted to 1227839 UAH.

The need for new equipment (SAP/R3 Store Management package) amounted to UAH 3,250.

CONCLUSION

Thus, material and technical resources are a part of property that is intended for use in the production of products, performance of works and provision of services intended for sale, while stocks can be processed and processed; sales; use for the management of the organization; capital construction. When planning logistics, the following main tasks are solved: the general need of a construction organization for material and energy resources is determined; the volume of deliveries by objects with the identification of the forms of supply (in transit or from production and assembly bases); sources of supply and assignment of construction organizations to suppliers, the volume and timing of the supply of material resources in sets, containers and packages.

When accepting material and technical resources at enterprises, they are evaluated, which depends on:

The presence of the organization's ownership of reserves and their types;

The composition of the costs that determine the cost of acquiring stocks and the procedure for accounting for procurement, storage and transportation costs;

Availability of settlement documents for received reserves;

Forms of receipt of stocks (purchase from suppliers; manufacture in own production; receipt as a contribution to the authorized capital of the organization; receipt free of charge or under a gift agreement; receipt in exchange for other property of the organization; posting of materials received from the liquidation of fixed assets or their repair).

The MTO system in market conditions is focused on a network of industrial and construction industry enterprises, transport and energy organizations, research, design, educational and other institutions, farms. It is aimed at providing the industrial complex with the necessary material and technical resources.

This paper analyzes the availability of material resources for the enterprise LLC Eurostyle, the main activity of which is the production of doors. In general, the enterprise provides the need for production in material resources. An analysis of the production costs of Eurostyle LLC showed that the production at the enterprise is material-intensive, but in 2008 the share of material costs decreased by 8.3%. Thus, Eurostyle LLC needs to use the available reserves to reduce the cost of material resources. The enterprise needs to reduce the share of material costs in the cost of production through more economical use of these types of material resources and the use of resource-saving technologies. Improving the use of raw materials, materials, fuel, energy is an important source of reducing the cost of production, especially at industrial enterprises, where a significant share of material costs in the cost of production.

As a result of MTO planning, the need for raw materials and materials was calculated, which amounted to drying oil: 996.58 kg; in nails: 416.6471 kg; in resin: 3181.39 kg; in soft fiberboard: 1341.55 sq. m; in solid fiberboard: 2261.47 sq. m; in putty: 153.32 kg; skinned: 7.666 square meters m; in the invoice loop: 15332 pcs.; in roofing felt: 191.65 sq. m; in hardwood edged lumber: 199.316 cu. m; in softwood edged sawn timber: 229.98 cu. m; in unedged coniferous lumber: 214.648 cu. m, which in total value amounted to 1227839 UAH.

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