Logistics planning. Organization of material and technical support of the enterprise. Production 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

by discipline Enterprise Economics

on the topic: Logistics planning technical support enterprises

Performed:

E.I. Knyazeva

Sevastopol

List of abbreviations and conventions

Introduction

1. Scientific and methodological foundations of planning material and technical support at the enterprise

2. Analysis of the implementation of the plan for material and technical support 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 - material and technical support

WIP - work in progress

Inventories - commodity and material values

TU - technical conditions

PE - private enterprise

INTRODUCTION

The development of market relations determines 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 efficiency. 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 planning material and technical support is an uninterrupted, timely and complete supply of material and energy resources to construction organizations for the implementation of the annual production program.

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

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

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

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

analysis of the material and technical support of Eurostyle LLC;

MTO planning for Eurostyle LLC.

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

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

1 Scientific and technical basis for planning material and technical support at the enterprise

Logistics is a type of commercial activity for the provision of material and technical resources to 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 plan of the enterprise, the main task of which is to determine the enterprise's need for material resources and the 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, suppliers and delivery times for materials are determined in the logistics plan. When drawing up the plan, take into account the full need for material resources required for the production of products, experimental and renovation works manufacturing technological tools. The need for material resources is calculated by the MTO department together with the departments of the chief mechanic, the chief power engineer, technical and planning and economic departments. The implementation of the production program of the enterprise depends on the qualitative and timely substantiation 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 necessary goods and services in the right quantity and quality, adhering to the requirements regarding time and place;

2) purchasing, warehousing and distribution of goods necessary for economic activities.

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

The economic significance of the material and technical support of the enterprise is to ensure:

uninterrupted supply of the enterprise the necessary funds production;

optimization of economic relations between the enterprise and the supplier;

creation of economically sound material reserves and maneuvering material resources;

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

rational and economic use of the 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 supplies;

the need for fuel and energy;

the need for equipment.

The initial data for drawing up a logistics plan are:

planned volume of production in assortment and nomenclature;

progressive rates of expenditure of material resources;

information on the conjuncture of the goods market;

analysis of the costs 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 stock norms for all goods and materials for the planning period;

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

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

Provision planning is carried out in a specific sequence:

preparatory work (providing with forms, instructions);

determination of the source of meeting the demand 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 requirements for material resources that are necessary for the implementation of the production program, construction and repair work. The initial data for the development of the plan are the production program for the release of products, the capital construction plan, the technical development plan, 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 make up the MTO balance 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 the outside is determined. The balance is drawn up for each type of resource.

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

P in + P nzp + P rer + P ks + P nz = O o + O nzp + M vr + OPS, where (1.1)

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

P NZP - the need for replenishment of the WIP, UAH;

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

P ks - the need for capital construction, UAH;

П пз - the need for the formation of transitional reserves, UAH;

About about - the expected balance at the beginning of the planning period, UAH;

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

М вр - the amount of mobilization of internal resources, UAH;

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

Table 1.1 - Balance of material resources

Needs	Amount, thousand UAH	Sources of coverage of needs	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 internal resources
4. Maintenance and repair needs		4. Contract receipts
5. Creation of production stocks		5. Other sources
6. Other needs

Drawing up balances MTO is a prerequisite for planning the distribution of material resources between the production units that are part of the enterprise. An enterprise sets limits on material resources for production units and redistributes them in the prescribed manner, taking into account changes in the production program.

An analysis of the efficiency of the use of material resources, 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 using the resources of an enterprise is determined using a system of indicators, which can be conditionally divided into two groups - general and concretizing. TO overall performance include material efficiency and material consumption. These indicators are determined in terms of value and value in kind. They are calculated as a whole for the national economy, industry, enterprise.

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

Material consumption of products is the actual cost of material resources per unit of production or per one 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 the formula 1.2:

K isp = Z p / N 1 z, where (1.2)

З п - useful (net, theoretical) costs of raw materials and materials;

H 1 s - the rate of consumption of raw materials and materials for the production of a unit of production.

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

K cost = 1 / K isp (1.3)

The recovery factor of finished products from raw materials means how much is obtained pure product 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 certain period time.

These coefficients characterize the level of technology and organization of production. a certain kind products.

Having mastered the procedure for developing a logistics plan, you should consider methods for calculating the need for materials.

Methods for determining the need for resources are ways of establishing the amount of material resources required 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 master data for determining the need is the company's proposals for the production of goods and services and the cost rates for their production, which are coordinated with the demand.

In the calculations, it is necessary to differentiate the needs of the enterprise with the main directions 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 the most widely used and is based on progressive rates of material consumption and production plans, methods based on taking into account data on the recipe composition of products, standard wear periods, and chemical reaction formulas.

The direct counting method allows you to obtain scientifically substantiated data on the value of the planned costs of materials. Its essence lies in the fact that the calculations of the planned demand 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 counting method determines the need for raw materials and materials for the release of finished products at established cost rates.

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

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

It should be noted that the demand for the main production consists primarily of the demand for the production of finished goods. Let P i - 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 material requirements per unit or part of it - assembly, 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 the typical representative for which the unit of production is taken, which most accurately reflects the cost of materials for this group, batch of products, the representative of which is he. The calculation of the need for materials is carried out according to the formula 1.5:

P m = NZ tp * A, where (1.5)

NZ tp - the rate of costs 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 consumption of material resources, the demand for materials for the planning period can be fulfilled by the method of dynamic coefficients, i.e. based on the actual costs for the previous period and the indices of the production program and the rates of material costs (formula 1.6).

P n = 3M 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 - the index of the rates of material consumption.

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

P pr = MCH j A j, where (1.7)

P pr - products ready for processing;

МЧ j is the rough weight of the j-th product (details);

A j - the program for the production of j-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 production of suitable products (formula 1.8).

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

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

П г - planned output of suitable products,%;

K i - component.

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

The required amount of fuel for technological and energy purposes is determined by direct calculation based on the norms of consumption of equivalent fuel, which are established per unit of production or work (formula 1.9).

Р i = (A j * NC yt) / FE, where (1.9)

Р i is the demand for the i-th type of fuel in natural units;

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

НЗ ut is the rate of consumption of equivalent fuel for the production of a unit of the j-th type of work (unit of production);

CE - caloric equivalent of the i-th fuel.

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

PE o = H ze * N pl + E zs + E cn + E zs, where (1.10)

PE about - total energy demand, kW / year;

N ze - target rate energy consumption per unit of production;

N pl - the planned volume of production in natural or value terms;

E zs - energy consumption for own needs (heating, light, etc.);

E cn - energy that will be supplied to third-party consumers;

E zs - energy consumption in networks.

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

According to Danilyuk, production inventories are products of industrial and technical purposes, which are in the enterprise, which has already entered the production sphere, but is not yet used directly in the production process.

Inventories are tangible assets that:

are held for further sale;

are in the production process with the aim of further selling the product of production;

are held for consumption during production.

In economic activities, reserves are divided into:

raw materials, basic and auxiliary materials, components and other material values ​​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 stipulated by an agreement or other regulatory legal act;

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

low-value and wearing out items that are not used 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 (types).

Stocks are created with the aim of:

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

Production flexibility (the ability to quickly switch to the production of other products thanks to stocks, the ability to meet the demand for products that are this moment not produced);

Certainty of production (the more uncertain the situation on the market, the more insurance is needed by creating safety stocks);

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

Optimal profit through price speculation (during inflation, you can make a profit by buying stocks at a lower price and selling them in the future).

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

Production stocks are calculated in natural, conditionally-in-kind and value terms.

The current stock is intended for uninterrupted production support in the period between two deliveries of materials. It is a variable value: it reaches a maximum at the time of receipt of a batch of materials, gradually decreases as a result of their use, and becomes minimum 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 rate of production stocks in the current stock is determined, as a rule, in the amount of 50% of the average interval between deliveries of resources from suppliers.

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

T s max = B average day * t n, where (1.11)

On the average day - the average daily consumption of materials in kind;

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

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

Preparatory stock is required at the time of preparation of materials delivered to the enterprise for production consumption. It is created when, before use, the materials require special training, 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 the event of deviations from the accepted delivery intervals. It is determined in the range of up to 50% of the current stock.

Transport stock is defined as the difference between the time of transportation of goods from the supplier to consumers and the time of turnover of payment documents.

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

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

Tr - transport stock;

Пд - preparatory stock;

Тх - technological stock;

Tek - current stock;

Стр - safety stock.

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

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

Production stocks are objects of labor that have already been received by the consumer at different levels, but have not yet been used and cannot be processed.

Now let's move on to the analysis of the material and technical support of Eurostyle LLC.

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

Construction production and commercial company "Eurostyle" has existed for over 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 allows it 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 delivering superior results so customers continue to work with the enterprise. long years... The branch of this enterprise is construction. The company 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 created in order to organize activities for the production and sale of goods, products, services, as well as to make a profit in the interests of the participants.

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

The subject of the enterprise is:

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

repair and construction, installation, finishing and commissioning works;

industrial, civil, road and other construction;

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

provision of household services to the population;

rental and maintenance of vehicles, freight transport;

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. Manufactured doors are purchased in bulk by trade organizations in the cities of Ukraine. Eurostyle LLC concentrated its efforts on the production of one model of paneled doors, since the existing level of demand for the manufactured products suits the enterprise, in addition, until now the enterprise did not have sufficient resources to expand its activities.

The enterprise 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 management of Eurostyle LLC is shown below in Figure 2.1.

The enterprise uses a linear-functional organizational management structure. The company is headed by a director who carries out his activities on the basis of the principle of one-man rule and ensures that the tasks assigned to the company are solved. 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 conditions, the possibilities of partners, the movement of prices and, on their basis, organize MTO own production acquiring resources in the market for goods and services. In the organization of providing 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 production are of decisive importance. Let us analyze the availability of material resources for the company Eurostyle, whose main activity 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, for the formation of stocks. 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 product and by the planned volume of output in this period... 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 products of Eurostyle LLC are in demand, and orders for the production of this or that product are constantly accepted. Therefore, it is necessary to provide the enterprise in a timely manner with all the necessary material resources for the smooth operation of its work. The placement of funds of enterprises has a very great importance in financial activities and improving its efficiency. Therefore, in the process of analyzing the material resources of the enterprise, first of all, one should study the changes in their composition and give them an assessment. To do this, we will first analyze the state of 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:
Receivables
Short-term financial investments
Cash
Other current assets

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

For a deeper study of the reasons for the change in the cost, the accounting estimates for individual products are analyzed, the actual level of costs per unit of production is compared with the planned and data from previous years as a whole and by cost items.

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

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

Name		Consumption rate	Unit price, UAH	Cost, UAH
Soft fiberboard
Hard fiberboard
Putty
Overhead loop
Roofing material
Lumber foliage. edged
Softwood lumber. edged
Fare

The total cost of this item 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 amount (mass) of materials consumed per unit of production and the average price of a unit of materials.

When analyzing the cost of a unit 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 * Tsi), where (2.1)

UMPi - specific material costs for a separate product;

УРi - the amount of materials consumed per unit of production;

Tsi is the average price per unit of material.

The calculation of the influence of these factors was 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 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 production, UAH.

Material	Raw material costs per unit of production			Deviation from the plan
		actually at planned prices			including
Soft fiberboard
Hard fiberboard
Putty
Overhead loop
Roofing material
Lumber foliage. edged
Coniferous sawn timber
Unedged coniferous sawmill

From the data in the table it can be seen that the cost of raw materials per unit of production increased in comparison with the planned costs, with the exception of drying oil and roofing felt. The biggest change sums material costs happened on lumber for the manufacture of this joinery.

The increase in costs for raw materials compared to the planned level was largely due to the increase in prices for used raw materials and materials. Undersupply of material and technical resources causes underutilization of the production capacities of the enterprise. In 2007-2008, there was no shortage of raw materials and fuel resources. In a stable economy, firms are striving to move closer to the Japanese just-in-time system, which assumes the delivery of raw materials and components exactly where and exactly when it is needed and is 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. For this, the enterprise has spacious warehouse facilities that allow creating, in addition to current and safety stocks, also reserve stocks, equal in volume to 3-4 months' need for them. In this situation, there are two positive aspects: firstly, the enterprise can work quietly for the next 3-4 months without fear of failures due to lack of raw materials, and secondly, today, in conditions of inflation, the management of Eurostyle LLC considers investing money in raw materials and accessories are economically feasible. 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 competitors, since many of them do not have the means to create large volumes of production stocks. We will analyze the costs of purchasing 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 purchased;

customs duties and other payments;

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

costs of maintaining the organization's warehouse;

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

other costs directly related to the purchase of inventories.

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 from 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 transactions are performed and reflected in the accounting. Therefore, the accounting uses firm, predetermined discount prices. At the end of the month, the amounts and percentage of transportation and procurement costs are calculated to bring them to the actual cost. Evaluation of inventories and 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 stock. Inventories are released into production by weight, volume or account, in strict accordance with the established norms and volumes provided for in the production estimate based on invoice requirements for the release of materials from the warehouse. At the enterprise, the limitation of 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 rates of material consumption per unit of a structural element or type of work. The consumption of inventories and labor in excess of the standard at the enterprise is formalized by an act for additional work. To compare the actual volume of materials used for the performance of work with their production rates, 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 rates. 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 a statement of operational accounting for 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 calculation items. When analyzing the cost estimate for production, the proportion is established in which the total costs are distributed between the objects of labor, means of labor and the cost of wages for living labor. As a result, an assessment is made of the nature of production (material-intensive, capital-intensive, labor-intensive), and hence the most important areas of search for reserves to reduce the cost of production are determined (Table 2.4).

Table 2.4 - Analysis of the cost 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 production of the enterprise by 1295 thousand UAH. due to an increase in the volume of production. 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 terms of material costs - by UAH 693 thousand. or 21.2%. As evidenced by the data 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, and semi-finished products. The structure of the cost elements shows that the production of Eurostyle is very material-intensive. The largest share in the cost structure is material costs. When analyzing the estimate of production costs, the proportion is established in which the total costs are distributed between the objects of labor, means of labor and the cost of wages to 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

Elements of production costs	Total, thousand UAH		Deviation	Specific gravity, %		Deviation
1. Basic materials
2. Purchased products and semi-finished products
3. Services of an industrial nature
4. Supporting materials
5. Fuel
6. Energy
Total material costs
7. Salary basic and additional
8. Payroll deductions
9. Depreciation
10. Other expenses
Total costs

As can be seen from the data in the table, the production of Eurostyle LLC is material-intensive: the share of material costs is 77.7% (according to the plan, 82.5%). Decrease in material costs amounted to UAH 540 thousand. on all components, except for services of a production nature and energy costs, which caused an overexpenditure from the plan by 9 and 21 thousand UAH. respectively. Production services of the total cost amount to 9.5%, which more plan by 0.8%, the cost overrun is associated with an increase in prices for 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 a particular product. Therefore, it is necessary to provide the enterprise in a timely manner 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. Commercial products
2. Material costs for the production of everything
3. Material consumption of all products
3.1. Raw materials and supplies
3.2. Purchased components, products, semi-finished products
3.3. Works and services of a production nature performed by third parties
3.4. Fuel and energy
4. Material efficiency of all
4.1. Raw materials and supplies
4.2. Purchased components, semi-finished products
4.3. Works and services of a production 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 an increase in material efficiency 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 steadily increased throughout 2007 and 2008. Considering material efficiency as a factor in changing the production of products, it should be noted that, due to its growth, it had a positive effect 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 take measures to improve the technical level of production (reduce the cost of components, fuel, energy), as well as to improve the organization of production and labor, etc. The level of organization of 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 production of Eurostyle LLC products based on reducing material costs. Thus, the purpose of the enterprise's development at present is to strengthen its position in the market by reducing production costs, through the rational use of raw materials and attracting debt capital. Cost reduction requires that product quality is not considered low among consumers, because in such a situation, the cost advantage ceases to generate 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 the current account;

reduction of transport and procurement costs due to the purchase of our own transport;

reduction of general business expenses.

Reserves for reducing the cost of production can be:

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

purchase paints and varnishes at a lower price than the company buys 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 must be annually adjusted taking into account the circumstances that have changed at the enterprise. This program must take into account all the factors that affect the reduction of production costs and sales of products. Saving material costs is expressed in a decrease in the consumption rates of raw materials, materials, fuel and energy per unit of production, 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. Large purchase prices for wood, 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 sufficient High Quality and compared with the products of small producers and is in demand. This level of quality was achieved with the help of highly qualified personnel, well-established technology and high-quality raw materials and materials used in the manufacture of products. Per last years the enterprise managed to reduce the cost, improve the quality of products, create new jobs, as well as increase production efficiency by introducing new production facilities. However, the economic crisis and the increase in 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. A way out of this situation is possible with the use of all the possibilities and reserves of reducing the cost of manufactured products. The main problems of the enterprise are: an increase in the cost of purchased raw materials, materials, services; the actual cost of finished goods is higher than market prices in the region due to the insolvency of consumers of finished goods. The enterprise is active work reducing the cost of finished products, saving raw materials and material resources; payment of taxes to the budget and off-budget funds, payment of wages, maintenance of production discipline. Based on the measures taken, there is a real hope of strengthening the financial and economic position of the enterprise.

Determine the enterprise's need for raw materials and supplies

The calculation of the planned demand for raw materials and materials can be carried out by the direct counting method, by the analogy method, according to a typical representative, as well as by the statistical method. In this case, the direct counting method is suitable, since 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 is the number of types of products for which the material of the i-th name is calculated;

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

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

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

Initial data for planning the volume of production are presented in Table 3.1.

Table 3.1 - Dynamics of production of products of LLC "Eurostyle" 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 the production rates of consumption, which are developed in the context of certain types of construction and installation work. In the absence of all the necessary information on the objects, the application of estimate norms is allowed.

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

Table 3.2 - Rates of material consumption for the manufacture of 1 m 2 of a door block

Name		Consumption rate
Soft fiberboard
Hard fiberboard
Putty
Overhead loop
Roofing material
Lumber foliage. edged
Softwood lumber. edged
Coniferous sawn timber, unedged

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

1) the need for drying oil:

Po = 3833 * 0.26 = 996.58 (kg);

2) the need for nails:

Pgv = 3833 * 0.1087 = 416.6471 (kg);

3) the need for resin:

Psm = 3833 * 0.83 = 3181.39 (kg);

4) the need for soft fiberboard:

Pdvpm = 3833 * 0.35 = 1341.55 (sq. M);

5) the need for solid fiberboard:

Pdvptv3833 * 0.59 = 2261.47 (sq. M);

6) need for putty:

Pshp = 3833 * 0.04 = 153.32 (kg);

7) the need for skin:

Psht = 3833 * 0.002 = 7.666 (sq. M);

8) the need for a consignment loop:

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

9) the need for roofing material:

Prub = 3833 * 0.05 = 191.65 (sq. M);

10) the need for deciduous edged sawn timber:

Ppl = 3833 * 0.052 = 199.316 (cubic meters);

11) the need for edged softwood lumber:

Ppo = 3833 * 0.06 = 229.98 (cubic meters);

12) the need for unedged coniferous lumber:

Pphn = 3833 * 0.056 = 214.648 (cubic meters).

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

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

Name		Material requirement	Unit price, UAH	Cost, UAH
Soft fiberboard
Hard fiberboard
Putty
Overhead loop
Roofing material
Lumber foliage. edged
Softwood lumber. edged
Coniferous sawn timber, unedged
Fare

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

It is advisable to offer the Eurostyle enterprise to automate inventory accounting, their replenishment in order to improve the efficiency of inventory management in the Eurostyle LLC organization, to ensure control over their consumption, to increase the company's balance sheet profit by reducing management costs, optimizing financial relationships with raw material suppliers 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 the turnover of all types of stocks;

ensuring optimal costs of purchasing stocks;

calculation of the optimal batch of stocks;

reducing the cost of storing stock;

ensuring the smooth operation of transport;

identification of deficient positions of certain types of stocks;

selection of the positions of those funds for which excess reserves were formed, with the aim of their subsequent sale;

determining the need for financial resources to ensure the necessary supplies 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 means is not required. Consider the number and configuration of automated workstations in the organization Eurostyle LLC (table 3.4).

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

Division, position	Workstation technical equipment	Hardware configuration
Accounting department
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 the accounting data - form No. 1 balance sheet, form No. 2, 5; accounting registers; general ledger, journal-order, inventory records 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 proposed for purchase, is already installed on the computers of the organization's workstations, and therefore there is no need to purchase or install additional software.

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

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

The collection of primary data, copying of information from databases into tables of the information system, 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. Departments 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) Background information.

As the initial information for determining and calculating the optimal average size of the delivery lot for a specific type of material stock, the operational data of the accounting and management accounting of the Eurostyle LLC organization will be used:

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 consignment of stock delivery;

average cost of placing one order;

the amount of operating costs for keeping stock in the warehouse;

the cost of storing a unit of stock in the period under review.

2) Effective information:

the total cost of placing stocks (including shipping and acceptance costs);

the total cost of storing goods in the warehouse;

optimal the average size consignment of material stocks;

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 material resources consumption for the period, reference book on the cost of placing and storing stocks) using mathematical tools and the above-described inventory management models, the following documents will be generated:

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

table of indicators of inventory turnover;

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

scarce inventory table;

stock surplus table.

The economic efficiency of the information management system can be established by direct comparison of the costs and benefits of its implementation, and also expressed in relative values. By comparing the results before and after the implementation of the information system, it is possible to determine, on the one hand, a decrease in the labor intensity and 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 demand for raw materials and supplies was in drying oil: 996.58 kg; in nails: 416.6471 kg; in resin: 3181.39 kg; in soft fiberboard: 1341.55 sq. m; in hard fiberboard: 2261.47 sq. m; in putty: 153.32 kg; in skin: 7.666 sq. m; in the loop of the consignment note: 15332 pcs.; in roofing material: 191.65 sq. m; in edged deciduous sawn timber: 199.316 cu. m; in edged softwood lumber: 229.98 cu. m; in unedged coniferous lumber: 214.648 cu. m, which in total value terms amounted to UAH 1227839.

The need for new equipment (Store Management SAP / R3 package) amounted to UAH 3250.

CONCLUSION

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

When accepting material and technical resources at enterprises, their assessment is made, which depends on:

The organization's ownership of stocks and their types;

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

Availability of settlement documents for the stocks received;

Forms of receipt of stocks (purchases from suppliers; production in their own production; receipt as a contribution to the authorized capital of the organization; receipt for free or under a donation 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 work analyzes the material resources of the company "Eurostyle", the main activity of which is the production of doors. In general, the enterprise meets the production demand for material resources. Analysis of the production costs of Eurostyle LLC showed that the production of products 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 indicator of the share of material costs in the cost of production due to 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 planning MTO, the need for raw materials and supplies 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 hard fiberboard: 2261.47 sq. m; in putty: 153.32 kg; in skin: 7.666 sq. m; in the loop of the consignment note: 15332 pcs.; in roofing material: 191.65 sq. m; in edged deciduous sawn timber: 199.316 cu. m; in edged softwood lumber: 229.98 cu. m; in unedged coniferous lumber: 214.648 cu. m, which in total value terms amounted to UAH 1227839.

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Continuity and stability ... essential tool control over the safety of material - technical securing and its economic efficiency Abstract >> Logic

An integrated materially-technical securing and its economic efficiency Organization charts materially-technical securing enterprises...: the integration of the logistics planning with corporate planning; interaction of logistics ...

The development of logistics plans contributes to a more successful solution of the problems of supply of raw materials, materials, components, fuel, energy and other resources. The objective of the plan is to determine the optimal needs of the enterprise in material resources for the implementation of production, economic and commercial activities. At the same time, a distinction is made between the need for consumption and for delivery.

Demand for consumption - the amount of materials that are required to fulfill the sales plan and other work related to the production and sale of products. The need for import shows how much the company should receive materials from external sources.

The logistics plan has two parts:

Calculating the need for materials and equipment depending on the nature of the materials used: the need for raw materials and materials; the need for fuel and energy; the need for equipment.

MTO balances are developed in the form of supply plans that determine the need for material resources and the sources of their receipt.

Planning the need for material and technical resources

Primary production. A number of calculation methods are used in planning.

Mdirect account method. If the same type of material is used for the manufacture of several products, the need for it PM =Hi* Pi, where Hi- material consumption rate; PI-production of the product in the plan. period;

Mby analogy - new products by means of appropriate coefficients are equated to products with reasonable rates of material consumption according to the formula: Rm = Nb * Mon * K, where Нб is the rate of material consumption for a similar base product; Mon - planned release of a new product; TO - coefficient that takes into account the peculiarities of material consumption in the manufacture of a new product.

By typical representative- for diversified production , those. the product that most fully reflects the consumption of materials for the entire batch of products represented by it: Rm = Ht * Tg where HT - consumption rate for a typical representative; Tg - the program of production of all products of this group.

If, during the calculation period, the enterprise does not have data on the volume of the production program in physical terms, as well as the rate of consumption of material resources, then the need for them is determined dynamic coefficient method: Pm = Pf * Ip * In, where rf- actual consumption of materials for the past period; Il.l - index of changes in the production program; Iн - the index of the average reduction in consumption rates.

The need for lubricants for the planning period is calculated taking into account the specifics of their consumption: Rm.s = N * H * T * K * D, where Rm.s- the amount of lubricants required;

H- the rate of consumption of lubricants per machine-hour of operation of this equipment, kg; H is the number of working units of equipment; T - the planned number of working days of the enterprise per year; TO- equipment replacement ratio; D - duration of a work shift, h

The annual demand for the cutting tool is determined.

The need for materials for the manufacture of the tool is calculated based on the amount of the tool that must be manufactured in the planning period, and the rates of material consumption for it.

The need for materials for the repair of equipment (Rrem) depends on the type and amount of equipment to be repaired and the type of repair work. At mechanical engineering enterprises, the calculation is based on the consumption rates of materials per one repair unit and the amount of repair work, expressed in units of repair complexity.

The need for fuel is most often determined by multiplying the amount of work in sq. period for the rate of its consumption, while the rates of consumption of various types of fuel are set in units of conventional fuel.

The energy demand for heating buildings depends on the volume and thermal characteristics of the building, indoor and outdoor temperatures, the duration of the heating season and the difference between the heat content of steam and condensate.

The need for energy for technological purposes is determined based on the rates of its consumption per unit of production and the planned volume of its production in physical or monetary terms.

The need for motor energy.

Determination of the need for electricity for lighting depends on the area of ​​the room, the rate and number of hours of lighting. On this basis, the required number of luminaires is established.

Electricity consumption for ventilation is determined based on the capacity of ventilation units and the number of hours of their operation in the planned period.

The need for materials for the repair of buildings for the planning period in natural units is determined based on the proportion of material costs in the total cost of repair work and the structure of their consumption

Planning the need for equipment and spare parts for it - features arise from the difference in its participation in the production process in comparison with materials.

The need for equipment for construction and reconstruction is determined on the basis of technical projects for construction and reconstruction, where the required types and quantities of equipment are indicated.

The need for new equipment is based on the calculation of the economic efficiency of the feasibility of introducing new equipment instead of its modernization and overhaul.

The need for spare parts is established on the basis of their consumption rates and the number of cars.

Planning the requirements for materials for the formation of production stocks. Stocks of raw materials, materials and fuel must be minimal, but their size must ensure the normal course of the production process. The volume of the stock is determined in physical terms, in days of production availability and in monetary terms.

The general stock rate by type of material resources in days is equal to the sum of transport stock, preparatory stock, technological stock, current stock, insurance (guarantee) stock.

Finding materials along the way - transport stock; acceptance, unloading, storage of materials - preparatory stock; Ttechnological stock(if pre-processing of materials is required prior to production); stay of materials in the warehouse - current stock; reserve in case of supply interruptions and increase in production output - safety stock.

Work in progress planning. Ensuring the uninterrupted and rhythmic work of the enterprise requires the creation of a standard value of work in progress. The value of WIP at the beginning of the planning period is calculated on the basis of data on its availability at the end of the reporting period. Determination of the standard value at the end of the planning period requires more careful calculations, since it depends on many factors. V mass production influenced by the following factors: the number of jobs; the number of products that are simultaneously at one workplace; method of transferring parts from one site to another; production plan and s / s unit of production.

Planning the coverage of material requirements.

The main sources of coverage for the planned requirement are the expected material balances at the beginning of the planning period, internal resources, and external delivery of materials.

Information about the actual balances of material resources in warehouses and in the workshops of the enterprise is contained in material cards, turnover sheets and other similar documents. These data are taken as of the first day of the month.

Expected receipts include materials that suppliers must ship under contracts, materials in transit, and receipts from local and other sources.

To find the value of the expected consumption of materials, it is necessary to calculate the need for it for the implementation of the production program, repair and maintenance needs, the creation of the necessary reserves, stocks.

The next step is to develop plan for mobilizing internal resources. It provides for measures to reduce and use production waste; restoration and reuse of material resources, maximum involvement of excess and excess stocks of materials in the production sector, reduction in the mass of manufactured products, increased use of local resources, etc.

At the final stage of preparing the plan for material and technical support, material balances are drawn up, in which the needs for material resources are compared with the sources and sizes of their satisfaction and the amount of materials to be imported from outside is determined. The balance of material support is drawn up for each type of resource.

The development of logistics balances is a prerequisite for planning the distribution of material resources among the production units that make up an enterprise. Enterprises set limits on material resources for production units and redistribute them in accordance with the established procedure, taking into account changes in the production program. Based on the calculations discussed in this chapter, a "Logistics Plan" is drawn up in the form of a consolidated form.

Planning - the optimal allocation of resources to achieve the goals, activities (set of processes) associated with setting goals (tasks) and actions in the future.

The creation of stocks of material resources is a key issue in the planning of logistics, therefore, it is under the constant control of supply workers. When making decisions about the delivery of materials, organizing warehousing or making new purchases, it is important to know the purpose of stocks, their positive and negative sides... Inventory management can be complicated by a rapidly changing market environment. Warehouse stocks can always be either overestimated, or too small, or not corresponding to the required assortment. However, it is known that excess stocks are associated with significant costs for their storage and processing.

Supply planning methods are very diverse, since this activity itself consists of many separate functions, one of which is supply logistics. For the most complete coverage of procurement planning methods in the enterprise, it is necessary to take into account the market orientation of the procurement function. Defining a sourcing policy is essentially a specification of the objectives of sourcing marketing. Policy development consists of a set of activities that are carried out both inside the enterprise and outside it.

Sourcing marketing includes all the connections of the enterprise with the supplier markets, as well as decision-making based on the analysis of these connections.

Sourcing marketing is part of overall function marketing in the enterprise and is in many ways similar to sales marketing. Enterprise procurement planning is understood as a combination various instruments marketing sourcing. These tools include

Supply program development policy;

Delivery terms planning;

Product delivery planning.

Terms of supply policy encompasses the definition

Direct payments to the supplier. These include: purchase price, advance payments, recurring payments for leasing transactions, rentals, hires; in case of compensation transactions, instead of payments, the value of the goods or services provided for exchange is used.

Providing credit by the supplier for all or individual supplies (supplier credit);

Terms of payment and delivery of goods set by the supplier.

The scheduling of the terms of supply is determined primarily by the negotiation process. Depending on the conditions prevailing for both parties, on the principles of economic management, on the market situation, specific supply conditions are developed.

Delivery terms are fixed in the contract (agreement) between the supplier and the buyer. Depending on the type of goods and the method of purchase, there are contracts of sale, lease, rental, hire, provision for use on a reimbursable basis, a contract for the performance of work or services, a contract for the manufacture of products from the customer's material. All of them are governed by the provisions of the Civil Code.

There are also specific contracts that legally express different types of supply strategy, their essence lies in the fact that in many cases the relationship between supplier and buyer is of a long-term strategic nature and goes beyond single purchases. With the help of such agreements, strong business ties are established, as well as new opportunities for drawing up an agreement appear, in which unfavorable current conditions can be compensated for by obtaining benefits in the future.

Framework agreements legalize long term relationship between the parties. They define the general framework for cooperation for the duration of the agreement, excluding the volume and timing of individual deliveries. In some cases, annual supply volumes are recorded, which are not legally binding on the parties. They are used as guidelines for the parties to the agreement.

The preliminary agreement on the terms of delivery is similar to the framework agreement, but it is concluded for a single delivery. The contract stipulates normal conditions, with the exception of the volume (less often - and timing) of delivery, and the obligations of the parties are established to order the goods and deliver them. The scope of delivery is communicated by the purchaser shortly before the delivery date.

To eliminate the overstocking of the buyer's warehouse stocks, following forms contracts:

Storage of the supplied goods at the supplier's warehouse;

Consignment warehouse;

Just-in-time delivery system.

1) Storage at the supplier's warehouse implies the supplier's obligation to maintain a specified level of stock of the supplied goods in the warehouse space at its disposal. Stored goods are stored either on the premises of the supplier's company, or in separately equipped warehouse areas owned by the supplier or leased by him for these purposes. The buyer informs the supplier, shortly before the delivery date, of the tender volume of goods, the supplier delivers and restocks the stock to the agreed level.

2) Warehouses can also be located on the territory of the buyer or in the immediate vicinity of it. Such a warehouse is called a consignment warehouse. The buyer picks up the goods from the warehouse in required quantities and at a convenient time for him. The amount of write-offs of goods from the warehouse for a certain period is summed up and then an order is made to the supplier for the required volume. The latter replenishes the stock of goods in the warehouse to a predetermined level. The supplier is responsible for ensuring the safety of goods in the warehouse, their insurance and the implementation of warehouse work. A consignment warehouse is most often equipped separately from other warehouse areas, and accounting of operations on it is carried out separately.

3) In the case of just-in-time deliveries, the warehousing of goods is not recorded in the contract. It refers to the supplier's on-farm problems. The obligation of the supplier to carry out deliveries to certain quantities according to a pre-established schedule. Among essential conditions just-in-time delivery agreements include the timing of prior notice of delivery volumes, and minimum term to report any changes and deviations in the delivery program.

The basis of the decision-making process is information related to the definition of the goals of the enterprise (regulatory information) and characterizing the state of the enterprise and the situation on the market (actual data). The data required for planning purposes is determined using different methods forecasting.

The actual data characterize the degree of freedom of the enterprise. This data is obtained from sources inside and outside the enterprise. External sources provide information on existing and potential partners on the market. The company receives such information as a result of marketing research of the supplier market.

From internal sources information is received that characterizes the planned indicators of the enterprise. From the point of view of supply, it includes the quantity, quality and timing of the need for certain materials. Depending on the level of detail and accuracy of the planned assignments, taking into account which a specific supply program is being developed, the degree of freedom in the implementation of supply changes. This includes information about the existing restrictive conditions at the enterprise, which must be taken into account in the planning process. These include: storage capacity, vehicle throughput, budget constraints, interchangeability different types raw materials and materials, the permissible upper limit of deviation from the specified value.

All indicators used in the decision-making process are determined for the planning period using various forecasting methods.

Forecasting the demand for raw materials and supplies is carried out using two main groups of methods:

Determination of demand based on the production program;

Forecasting based on the consumption of raw materials and materials.

1. Determination of demand based on the production program.

The requirements for raw materials and supplies based on the production program are determined based on the planned indicators future program production. The need for raw materials and supplies for the production program forms the value of the initial need for raw materials and materials for production.

Further, based on the initial requirement, the volume of necessary purchases is calculated. In the case of a multi-stage production process, the volume of requirements for intermediate products is calculated for each stage. self-made... The total need for each type of raw material, materials, as well as intermediate products consists of two parts:

The volume that must directly go to the sales markets for finished products, as well as for the formation of their own reserves (primary need);

The volume used to manufacture intermediate or final products (dependent requirements).

The value of the total demand for raw materials and materials is reduced by the amount of their stocks in the warehouse, as a result, the volume of necessary purchases of raw materials and materials is determined. For calculations, it is necessary to know the exact ratio between input and output for each stage of production. This takes into account the volume of products produced, the methods of their processing, the expected rate of rejection. The found ratio is presented in the form of a production function. In the simplest case, this function for each stage of production is a proportional relationship between input and output. Taking the volume of output as the value that determines the initial demand for materials, it is calculated required program purchases.

The proportional relationship between input and output for each stage "supply - receipt" between production sites can be established by calculating the Leontief coefficients. They express the need for raw materials and materials per unit of products manufactured at a given site. In the process of production planning, these factors are included in the specification or recipe for manufactured products. Based on the application of these coefficients, documents reflecting the need for raw materials and materials per unit of production are used in an automated production planning and management system.

2. Forecasting based on the consumption of raw materials and materials

This method is based on the assumption that the consumption of raw materials and materials in past periods and the future demand for them depend on some unknown, but fundamentally unchanged values.

Thus, based on the analysis of material consumption in past periods, patterns and the main forecast trend, including seasonal fluctuations, are revealed. Based on these patterns, using various methods, the demand for raw materials and materials for the planning period is predicted. The most commonly used method is exponential functions.

In some cases, a combination of both methods of forecasting the demand for raw materials and materials is used.

Material and technical supply- providing the enterprise with all types of means of production on the basis of the national economic plan. The material and technical supply is designed to ensure the normal production and economic activity of enterprises for the implementation and overfulfillment of the production program assigned to it.

Currently, MTS is entering one of the leading positions in terms of the performance of any type of enterprise, from small firms to "huge" corporations. No enterprise can function properly without a well-developed material and technical supply, and every enterprise strives for the optimal work process, the minimum costs and the greatest benefit.

This paper discusses the main directions, tasks, goals, processes, structure of MTS at oil and gas production enterprises. Considering that for Russian Federation the main lines of income are the export and sale of oil and gas, then a methodological approach is needed to study and consider this issue, due to its importance. An oil and gas production enterprise is a complex mechanism in which the role of each screw cannot be underestimated.

1. Tasks of material and technical supply and the nomenclature of the main consumed material resources

Here are the main tasks of organizing and planning material and technical resources:

Identifying and ensuring the need for material resources;

Development of supply plans and control over their implementation;

Calculation of the required reserves and their operational regulation;

Distribution of material resources and control over their expenditure;

Development of standards for the use of equipment, machinery and materials;

Organization of storage facilities, accounting and storage of material resources;

Expansion of self-supporting relationships between enterprises and supply and sales organizations.

The tasks of the material and technical supply of enterprises of the oil and gas industry are closely related to the solution of the main task of this industry for the production and delivery of oil, oil products and gas to the national economy. Oil and gas enterprises provide industry, construction, transport, Agriculture oil, oil products and gas. At the same time, these enterprises are consumers of electricity, materials, oil products, gas, equipment and other material resources.

The range of consumed material resources at the enterprises of the oil and gas industry is very extensive due to the variety of their production and economic activities. So, to ensure the drilling process, we supply drilling, casing, tubing and oil pipelines, bits, oil well cement, diesel fuel, timber, clays, reagents (caustic soda, soda ash, calcium chloride etc.), drill sleeves, steel cables, drilling tools, mechanization equipment, etc. In total, about 2500 tons of various cargoes are delivered to one drilling depth of 3000 m.

The main material and technical means consumed in oil and gas production: submersible pumps, plungers, submersible electric pumps, hoods, rods, tubing and oil pipelines, demulsifiers (NCHK, sulfanol, etc.), reagents for treatment of bottomhole zones and bottomhole, industrial water, lubricants and cushioning materials, automation and telemechanics of oil fields, etc.

A wide variety of equipment is used on pipelines and oil depots. A wide range of pipes is used for pumping oil, oil products and gas (welded large diameter, oil country, rolled, drawn, welded gas, etc.). Oil and oil products are pumped by pumps different types(piston, centrifugal, etc.).

Oil and oil products are stored in tanks, barrels, cans, containers. Various equipment is mounted on the tanks (hatches, dispensing pipes, taps, foam cameras, etc.).

Measurement and accounting of oil and oil products is carried out using meters (weight, volumetric, drum, vane, etc.) meter rods, float meters, etc. Various materials are used for the operation and repair of pipeline transport facilities and tank farms (steel of all grades , asphalt, mineral wool, odorant, petroleum bitumen, brizol, concrete, cement, etc.). Remote control technical processes are carried out with the help of automatic equipment (unloading and loading devices ASN-2 ASN-3, ASN-5P, ASN5-N, etc.).

Figure 1 - The structure of the MTS service of the enterprise

2. Development of a procurement plan

The plan of material and technical supply of the enterprise (association) - component tekhpromfinplan and is a set of planning and accounting documents substantiating the need for material and technical resources, establishing specific sources of its coverage.

The basis for determining the need for resources is the production program, equipment repair plan, implementation plans new technology and technology, performing research and experimental work, a plan for capital construction and development of oil and gas fields. In addition, the expected resource balances at the beginning of the planning period and activities for the mobilization and use of internal resources are taken into account. The need is established for each type of material and technical resource.

The calculations performed serve as the basis for drawing up applications for production and maintenance. They are drawn up in the same time frame as the entire project of the technical financial plan; at the same time, production and technical maintenance and procurement services involve the production, drilling departments, the chief mechanic and other departments and functional divisions of associations and enterprises in this work.

The material and technical supply plan is drawn up in the form of a material balance, taking into account the needs and sources of their coverage. Both in physical terms (tons, pieces, cubic meters) and in value terms - at planned procurement prices, which include payment for transport (tariff) and costs for transshipment, sorting and storage. The cost expression of the plan is necessary to link it with the cost plan and the financial plan of the enterprise.

Determining the need for material resources is the initial, most crucial stage of planning material and technical supply. Their volume (by type) required for the implementation of the production program is calculated by the formula:

M=i=1 kNSi ,

where M is the need for this material for the implementation of the production program;

k - the number of individual types of products (works) for which this material is used;

Pi - the need for a given material for a product of the i-th type.

The need for materials for repair work is determined on the basis of the number, type and complexity of repairs included in the annual plan, and progressive consumption rates, materials by type of repair. The most common method based on the use of material consumption rates for a repair unit and the amount of repair work P , expressed in units of repair complexity:

where K - coefficient taking into account the consumption of materials for inspections, overhaul maintenance;

Н - consumption rate for a repair unit of equipment;

∑ is the sum of repair units.

The additional need for a certain type of equipment can be calculated using the formula:

P d.ob = Q pr / B - Q n + Q in + Q p,

where Q pr is the volume of production in the planned period;

B - the planned output per unit of this type of equipment in the planned period; Q H - the amount of equipment of this type available;

Q B - the amount of retired equipment due to physical and moral deterioration;

Q p - the amount of equipment in reserve.

After completing the calculation of the need for material and technical resources for the planning period, the sources of its coverage are determined and the material balance is drawn up:

M p + M p + M m + M s = M o + M b + M pts + M pd + M s,

where M p - the need for material and technical resources for the production of products or work;

M p - material resources for repairs;

М 3 - creation of stocks of material and technical resources;

M in - restoration and production of material and technical resources by the forces of the enterprise;

M PC - material resources obtained in the order of centralized supply;

M pd - material resources obtained through decentralized supply;

M s - self-procurement of materials (sand, clay, gravel, etc.).

On the basis of the material balance, the size of the receipt of material and technical resources from the outside (delivery) is determined. Its size is compared with the allocated funds, and in the event of a deficit, measures are taken to use domestic resources or other sources to cover needs more widely.

After the approval of the material and technical supply plan, the indicators and volumes of production and technical services are brought to the subdivisions. At the same time, specifications for equipment and materials are drawn up, clarifying them specifications, since in the plan the volume of supplies, as a rule, is negotiated in aggregate (total mass of pipes, total power of electric motors, etc.).

3. Organization of material and technical supply at enterprises

The logistics system is based on a combination of activities territorial bodies supply in the union republics and regions of the country with the activities of the union main directorates.

The main procurement body at the drilling and oil and gas production enterprises is special group, which is part of the production department. Its functions: development of supply plans, provision and control of the timely implementation of the allocated funds on the basis of concluded contracts, operational communication with the bases of supply organizations.

The executive bodies of the material and technical supply system are the territorial bases of production and technical maintenance and equipment assembly located in the areas of drilling and oil production. They are directly subordinate to the management of production and technical maintenance and equipment assembly, which is part of the oil and gas production association. The functions of this department, in addition to the delivery of material and technical means, include preparation for their use. As part of the bases, there are territorial material warehouses, to which the necessary material and technical means are delivered from suppliers. Drilling and oil and gas production enterprises deliver on their own necessary materials from these warehouses to production facilities or to their warehouses.

Enterprises for the transport and storage of oil and oil products, as well as oil refineries are provided with material resources by the relevant services of ministries and departments on the basis of established factors.

All industrial products are supplied in a centralized or decentralized manner, depending on their national economic importance. The first group includes the most important species products, "the list of which is annually approved by the Council of Ministers of the USSR. At present, this group includes ferrous and non-ferrous metals, oil products, electricity, etc.

Decentralized planned products include those types that are produced in quantities that cover the entire need. Oil and gas enterprises are supplied with materials, equipment, fuel and other resources according to the allocated limits.

There are two forms of material supply:

1) transit, providing for the supply of materials from the supplier directly to the consumer;

2) warehouse, meaning the transfer of material assets to the warehouses of sales organizations with their further transportation to consumers.

The first form of supply is most beneficial when transferring large quantities of cargo to the consumer. However, for those types of material resources that are transferred in small quantities, the warehouse delivery form is more efficient.

Storage of material resources in the process of their movement from production to consumers is carried out in warehouses and oil depots. If the purpose of warehouses and tank farms is the same, then their functions are different and depend on the specifics of production activities. For example, at the refinery, commodity workshops or production facilities are created that accept oil, organize its discharge and storage, carry out in-plant pumping of raw materials, semi-finished products and finished products, manufacture finished products by mixing semi-finished products and pour them into supplied tanks or pump them into commercial containers. bases of Glavneftesnab. At drilling enterprises, the range of tasks of storage facilities is much narrower: they are designed to store the necessary equipment and materials.

The labor intensity of work at oil depots and warehouses is still high, which is explained by the relatively weak equipment of these facilities with automatic means and insufficient mechanization of labor-intensive work. Mechanization and automation of servicing tank farms, pumping facilities and loading and unloading operations can significantly improve the technical and economic indicators of oil and gas industry enterprises.

All goods arriving at the warehouse are initially accepted by a representative of the enterprise at the railway station. Here he checks the number of arriving railway tanks, wagons or pieces, the intactness of the package and the weight of the cargo. If, upon acceptance, a discrepancy is found between the documents and the actual availability, then a commercial act is drawn up - the basis for filing a claim with the supplier or transport organization.

Along with the quantitative acceptance, the technical control bodies carry out a qualitative check of the arrived goods. During laboratory analyzes and inspections reveal the compliance of the arrived material resources with the requirements established by State standards and technical conditions... If the quality of material resources does not meet the established requirements, an act is drawn up with the involvement of representatives of disinterested organizations. This act is sent to the supplier. The release of material resources to subdivisions of a drilling or oil production enterprise, refinery, oil depots, pipelines is drawn up by waybills or expense documents. In recent years, when issuing materials from warehouses, limit-fence cards have been widely used, in which a limit on the right to receive materials is set for each production unit and their issuance is noted.

Limit fence cards are drawn up taking into account the consumption rates and production programs of the divisions (services) of the enterprise. These cards eliminate the need for a statement a large number invoices for the release of material values. At the same time, limit fence cards allow you to control the consumption of various materials and stop issuing them in case of overspending.

To check the compliance of the availability of material resources with the accounting data in warehouses, an inventory is carried out.
4. Rationing of consumption and stocks of material and technical means

Organization and planning of material and technical supply is based on the rationing of consumption and stocks of material resources.

According to the rates of consumption of material resources, the maximum permissible value of their consumption for the production of a unit of output or the performance of a unit of work under established conditions is determined, taking into account advanced technology and organization of production, advanced labor methods.

Inventory standards help ensure reliable and continuous work enterprises.

To calculate the need for material and technical means, two methods are usually used: calculation and analytical and direct counting. When using the calculation and analytical method, they are guided by the actual indicators in the material and technical supply of the enterprise for past period taking into account the adjustments for the future. Most exact method direct counting is based on the use of scientifically based standards.

The standards are set per unit of production or work performed, for example: per 1 ton of produced oil, per 10,000 m 3 of transported gas, per 1 ton of steam, per 1 Mcal of heat, etc.

The general need for any type of material resources is compared with the allocated resources, that is, a material balance is developed, which is compiled for each type of resource (energy balance, balance of petroleum products, etc.). The balance sheet includes two parts: one part characterizes the need for resources, and the other reflects the sources of its coverage, or in one - resources, and in the other - distribution. Table 39 shows a diagram of the consolidated energy balance of one of the enterprises. It reflects the partial balances by types of energy and the summary by the sum of all types of energy.

An important task of material and technical supply is inventory management. The reserve standards provide for the normal operation of the enterprise.

All stocks of material resources are divided into sales and production stocks. Sales stocks include stocks in warehouses of supplying enterprises, stocks at oil depots (warehouses) of sales and supply organizations, stocks in transit. Production stocks are placed in the warehouses of consumer enterprises.

Thus, sales stocks are located on different stages sales and promotion from suppliers to consumers, while production stocks ensure uninterrupted maintenance of technological processes.

Table 1 - Free energy balance of the enterprise

	Private balances		Consolidated balance sheet.
Name	heat-energy	electricity	in thous.
Coming Received in fuel Received with electricity from the network of the regional CHPP minus the energy supplied to the network by the plant	230	8,2	230,0 8,2
Total arrival	230,0	8,2	238,2	100,0
Consumption Usefully used: a) for technological needs b) on power processes in workshops c) for air blast (compressed air) d) for water supply e) for heating, ventilation and household needs f) for lighting	55,0 4,7	18,1 1,0	55,0
Total Useful Released to the side (minus the energy received)	59,7	20,1	79,8
Total usefully used and dispensed a) heat into technological heat out processes and consumption for own technical needs of the power plant tion (in gas pipelines, in boilers own power plant, in waste heat boilers, turbine generators, in the heating network) b) electricity and consumption for own needs electro stations (in transformers, power grids, compressors, electric pumps, in air network)	59,7 138,3	20,1 * 9,6	79,8 138,3	33,6 58,0 "

	Private balances		Consolidated balance
Name	heat-energy	electricity	in thousand Mcal
c) heat in unused secondary energy resources (waste heat from heating furnaces)
Total losses Losses in the district power supply system	143,3		152,9 5,5
Total losses
Total expense

Production stocks are conditionally divided into current, preparatory, insurance (guarantee) and seasonal.

To determine sales and production stocks, three types of meters are used: natural (pieces, tons, cubic meters), cost (rubles, kopecks), relative (units of time - year, month, decade, day, etc.).

Current stock, defined as the product of the average daily requirement in material resources (in tons, pieces) for the time between deliveries in days. If there are several suppliers, the average time between the next receipts of material resources from each of the suppliers is calculated.

Most simply, the average annual time for the past period is determined by dividing the total number of days of all intervals by the number of received batches of any type of material resources for the period under consideration.

For example, 40 consignments of materials were received during the year. The time of all 40 intervals was 600 days. In this case, the average interval will be t cp = 600: 40 = 15 days. The graph of the movement of current stocks is shown in Fig. 2.

Figure 2 - Schedule of movement of current stocks

Current stocks are designed to ensure the continuity of the production process between deliveries of materials.

However, this simplified method allows you to get a reasonably acceptable accuracy of the results only if the volumes of incoming lots are equal. With significant quantitative deviations in the volumes of such lots for correct definition the frequency of delivery of products is calculated according to the weighted average interval. The product of the weight of each batch by the number of days between deliveries gives the number of ton-days, and the sum of all ton-days divided by total weight of all incoming lots, shows the weighted average delivery interval.

When calculating for the future, you need to take into account that the duration of the interval between deliveries may change in comparison with the reporting for the previous period. In most cases, these intervals are shortened as better conditions for suppliers and transport will increase the vehicle and packaging turnover ratio.

The average value of the current stock can be expressed as follows:

W tsr = W max / 2

where З max - maximum reserves.

In order to obtain the most reliable data on the duration of the intervals between the next receipts of material resources, it is recommended to consider the actual receipts for several years.

The preparatory stock provides the operating time of the enterprise for the period of unloading, quantitative and qualitative acceptance, as well as the preparation of the necessary documentation. The preparatory stock rate is usually applied equal to the daily requirement for material resources.

In addition to current and preparatory stocks, consumers must have a safety stock, that is, a strictly defined minimum of materials, equipment, fuel, which could ensure the continuity of the production process of enterprises in the event of supply interruptions arising from delays in deliveries. The safety stock Z page, as a rule, should be less than the current one, since in the practice of supply seldom a circumstance arises when the duration of the disruption of the supply rhythm would be equal to or greater than the duration of the interval between supplies.

The safety stock rate is mainly determined by two factors: the duration of delivery of material resources from the supplier to consumers and necessary time for their preparation for industrial consumption, taking into account unloading (discharge), acceptance and delivery. The size of the safety stock is influenced by organizational factors, namely: untimely shipment, delays in transit, etc. Thus, a possible increase in the safety stock largely depends on the same reasons as the size of the current stock, as well as on seasonal difficulties in the operation of transport funds.

For individual enterprises, individual stock rates are set annually in accordance with the specific conditions of production and supply. As production planning improves and the supplier becomes more accountable for accurate contract fulfillment insurance part inventories should be systematically reduced.

Seasonal stocks include current, preparatory and safety stocks. The value of seasonal stocks is determined, firstly, by the seasonality of supply, which depends on the duration of the seasonal break in transport links; secondly, the uneven consumption of material resources, caused by a change in the volume of their consumption, depending on the seasonal nature of various types of work and fluctuations in heat loads.

The schedule of movement of seasonal stocks is shown in Fig. 3.

Figure 3 - Schedule of movement of seasonal stocks

Seasonal stocks are calculated in the same way as current stocks, that is, by multiplying the average daily demand for material resources by the interval between two deliveries.

For consumers who receive material resources by water transport, the basis for the value of H 3 reserves is their consumption during the inter-navigation period, that is, the consumption during the time from closing to opening of navigation, taking into account possible deviations in the duration of the navigation period,

H s = Q m η s

where Q M is the consumption of material resources in the inter-navigation period;

η z is a coefficient that determines fluctuations in the beginning and end of navigation over the previous years.

The date of the beginning and the end of the receipt of material resources is determined by identifying the relevant data for previous years. Establishing the maximum value of the seasonal stock and the rate of its gradual decline to the usual norm by the end of the seasonal break, it makes it possible to determine the optimal volume of oil products that must be imported before the start of the seasonal break in navigation.

Example. The enterprise spends monthly in the analyzed period 1000 tons of petroleum products. The seasonal break in supplies lasts 6 months. During the rest of the period, the consumer will receive the required volume of petroleum products in batches equal to the monthly need for material resources. Consequently, by the beginning of the season, instead of the 1000 tons of oil products required by the enterprise, an additional 6000 tons should be delivered here. Thus, the total amount of the stock will be 7000 tons. Based on this norm, the size of the site and the volume of the storage tanks are determined. At the same time, it should be borne in mind that the first delivery after the end of the seasonal break may be somewhat delayed. As you know, the safety stock is intended to ensure the continuity of the production process. However, due to the fact that the safety stock cannot be created during the seasonal supply interruption, here it is taken into account as part of the seasonal stock and is not calculated separately.

The considered methods for calculating stocks of material resources are used when establishing standards for fuel and materials.

When determining the standard for spare parts, the need for working capital N d (in days) is determined by the formula:

N d = N pr K s.z / 100, N pr = W h C to 100 / S lane,

where H pr - production stock of resources;

K s.z - the factor of inventory reduction, depending on the number of identical machines;

З h - the number of sets of spare parts per 10 units of the same type of equipment;

C k - the cost of one set of spare parts, rubles;

With lane - the initial cost of 10 units of the same type of equipment (machines), rubles.

The need for working capital for low-value and high-wear items is determined based on the cost of typical sets of these items per unit of operating equipment. Warehouse stocks for these items are determined as a percentage of the value of the corresponding items in use. The cost of stocks of low-value and fast-wearing items should not exceed 25% of the cost of the corresponding material resources in the production process of the enterprise.

5. Planning of material and technical supply in enterprises

The planning of material and technical supply at the enterprise is based on scientifically grounded rates of consumption and reserves. With their help, the tasks of determining the need for resources, rational organization and planning of production / tdva, determining the need for working capital, drawing up estimates of production costs, and organizing internal production cost accounting are solved.

Consumption rates of material and technical resources, promptly brought to the attention of the worker, foreman, engineer and technical worker, allow them to rationally organize work, to achieve economy of the resources used.

The consumption rate shows the maximum allowable amount of raw materials, materials, fuel consumed in the production of a unit of product (or work) in the specific conditions of the enterprise, workshop.

The norms used at the enterprises of the oil and gas industry are classified according to the period of validity into prospective, annual, quarterly, current; by the scale of application - all-union, branch, shop; according to the purpose of materials - norms of basic and auxiliary materials, fuel, electricity; by the degree of detail - unified and local.

When determining the norms, analytical or statistical methods are used.

The work on rationing the consumption of material resources is focused directly on enterprises and associations. The analysis of the use of existing ones, the development of new and revision of outdated standards, the development of measures to reduce consumption and rational use of resources are carried out by departments (bureaus, groups) of rationing the consumption of material resources in accordance with industry instructions and guidelines.

V oil industry work on the rationing of the most important material resources for the industry as a whole and for associations is carried out by the head Scientific Research Institute of Organization and Economics of the Oil and Gas Industry (VNIIOENG). The development of norms for this nomenclature for enterprises (NGDU and UBR) is carried out by associations. The work on rationing the consumption of other material resources is carried out by enterprises and associations.

An important component of the regulatory framework for planning production and technical maintenance of an enterprise is the amount of established and approved norms of production stocks. Their creation is due to the need to ensure an uninterrupted production process. At the same time, when establishing the size of stocks, one must proceed from the minimum needs of enterprises and associations, since this will prevent the formation of surpluses, accelerate their turnover and, in general, reduce the required volume of production of these funds.

The planned level of stocks is influenced by: the intensity of resource consumption, the rhythm of production, the forms of supply and the terms of delivery of various types of material and technical means. Stocks are created both in the sphere of production and in the sphere of circulation.

Production stocks consist of current, preparatory and insurance (warranty) stocks. Their value is set for each type of resource (for separate nomenclature groups). The stock rate determines the amount of material and technical resources sufficient for the smooth running of production processes. To measure its value, relative or absolute meters are used. Absolute reserves are set in physical terms (tons, cubic meters, pieces, etc.), relative - in days.

The value of the current stock intended to ensure production between successive deliveries depends on the daily consumption of this type of resource P s and the time interval between the next, planned deliveries D pl (days).

Z tech = P with D pl

The need for a preparatory stock of material and technical resources is due to the need for warehouse processing and preparation for the use of the funds received. It includes unloading, sorting, stacking of materials, their quantitative and qualitative acceptance, registration of warehouse documents.

The safety stock is intended to ensure production in case of unforeseen circumstances, including in connection with a violation of the frequency and amount of deliveries. Its size is determined by the formula

Z page = P with(D pl + d ),

where d - average deviation from normal supplies, days.

The sum of all the indicated stocks is the production stock:

Z pr = Z tech + Z p + Z p

At oil and gas production enterprises, especially in remote regions of Siberia and Far north, form seasonal stocks designed to provide production with everything necessary during off-road, muddy periods, etc. The size of the seasonal stock, which includes all types of production stocks, is determined based on the duration of the supply interruption.

The most important task of enterprises and bodies of production and technical maintenance and assembly is the organization of rational use, control over the amount of reserves and prevention of their excess, which negatively affects both the economy of the enterprise itself and the entire system of material and technical supply.

The initial data for planning and drawing up applications are:

a) the volume of products manufactured or the sale of the enterprise;

b) specific rates consumption of materials, fuel, electricity and other resources;

c) the estimated value of stocks of material resources;

d) data on the actual consumption of the corresponding material resources in the reporting period.

The preparation of applications for material resources should be preceded by a thorough analysis of their expenditure in the reporting period. In the process of analysis, the established contractual relationships for supply, the order and degree of implementation of funds, their correspondence in terms of assortment and quality are revealed. Statistical reporting data can be used for analysis. The analysis also studies the dynamics of changes in inventories of material resources.

The drawn up applications are sent to the higher authorities (administrations, chief oil and gas departments of the republics, ministries). Here, the applications are corrected and generalized, and then, depending on the nomenclature of materials, equipment, fuel and other material resources, the consolidated applications are sent to the State Planning Committee of the republics, the State Committee of the USSR for material and technical supply and the State Planning Committee of the USSR.

Some materials can be purchased by enterprises in the order of self-procurement (procurement of sand, gravel, stone, etc. on their own), in such cases, applications for these materials are not made.

After approval by the Government of the USSR and the governments of the Union republics of plans for material and technical supply, the allocated resources are distributed among consumers. The plan indicates the quantity and range of materials and equipment approved for delivery. The allocated funds are communicated to enterprises in the reverse order in relation to the receipt of applications.

Based on the notification of the superior organization about the allocated material resources, the enterprise develops a detailed supply plan.

In terms of material and technical supply, enterprises reflect the need for material resources, carry-overs and the amount of material resources to be imported. The need for material resources for production and operational needs is usually determined by direct calculations based on the volume of production or work performed.

Stocks of materials are specified based on the established norms per day. These norms show how many days of work the enterprise should be provided with materials. For example, during the construction of oil and gas industry enterprises, the following standards are established (in days): welded large diameter pipes - 25, oil country tubular goods - 3, welded gas pipes - 30, etc.

Thus, if 1000 m of large-diameter pipes are required daily for laying the linear part of the pipeline, and the norm of production stocks is 25 days, then the carryover should be 25000 m. oil, per 1000 m 3 of transported gas, per 1 million rubles. the estimated cost of the facility under construction, etc.

The total (annual) need for material and technical resources is determined on the basis of the production program of the enterprise and established norms consumption per unit of product produced or work performed.

The economic reform carried out in our country has provided a significant expansion of the rights of enterprises in the field of maneuvering with working capital.

The size of the material resources necessary for the enterprise is established in the relevant sections of the technical and financial plan (material and technical supply, financial, production development, etc.).

In terms of material and technical supply, the quantity, assortment, prices and delivery times of material resources required by the enterprise are provided. In the financial plan of the enterprise, the size of the stocks of material and raw materials (standardized and non-standardized working capital) is established.

The standardized working capital includes material assets that are in the field of production and ensure the uninterrupted operation of the enterprise (production inventories, work in progress, semi-finished products of their own manufacture, finished products).

Non-standardized circulating assets include finished products in the warehouse and funds in the sphere of circulation ( cash on the current account, goods shipped but unpaid, etc.).

In terms of production development, the need for the necessary equipment for the construction, modernization and reconstruction of enterprise facilities is identified.

Thus, the material and technical supply plan is closely linked with the rest of the technical and financial plan of the enterprise, being its integral part.

Consolidated calculations of the consumption of material resources for an enterprise or management are made, as a rule, taking into account the entire range of products and the consumption of material and technical resources for each type of product sold or work performed. In recent years, in the practice of determining the need, mathematical methods of calculation are increasingly used.

Need NSi enterprises in the i-th form of material resources for the corresponding planning period (year, five years) is mathematically expressed by the following relationship:

xi= j = 1kaijxj

where aij- annual planned rate of calculation of the i-th type of material resources;

xj - a plan for the production of the j-th type of product or the performance of any work (for example, pumping oil);

k - the number of types of material resources consumed in the billing period.

To compare the required material resources with the resources available and expected, the developed balance reflects the need for them and the sources of coverage for each type of material resources: standardized and non-standardized materials, equipment, tools, etc.

In general terms, the balance of material and technical supply is expressed by the equation:

M p + M p + M m + M s = M o + M p.ts + M p.d + M s,

where M p is the need for material resources for the production of products (production, oil refining) or the performance of work (geological exploration, drilling, oil transportation, etc.);

М р - repair of equipment, vehicles, buildings and structures;

M 3 - creating the necessary stocks of material and technical resources;

M m - ensuring the modernization and technical development of the enterprise;

M 0 - material resources in the warehouses of the enterprise at the beginning of the planning period;

M in - restoration and production of material resources by forces

Table 2 - Application for the supply of materials

eskaya characteristic

unit of measurement

Procurement price

Demand for materials in the planned year

Sources of coverage

for the main production process

for repair

to ensure the technical development of the enterprise

on the formation of carryover stocks

Total

balance at the beginning of the year

production and restoration of material resources by the enterprise

self-procurement

required fund

technical

number

amount, thousand rubles

number

amount, thousand rubles

including by quarters

Materials and their teristics

I

II

III

IV

enterprises (restoration, tool adaptation, engine repair, etc.);

Mpts - material resources received in the order of centralized supply;

Mpd - material resources obtained through decentralized supply;

M s - self-procurement of materials (sand, gravel, etc.). The consolidated balance of material and technical supply is developed on the basis of balances for each type of material resources. Along with the balance of material and technical supply, the enterprise draws up an application for materials in the form.

6. Planning of sales of oil and oil products

A sales plan for oil and petroleum products is developed on the basis of a plan for oil production and production of petroleum products and the availability of their reserves, as well as requests from consumers, funds and orders of oil sales organizations. The sale of oil and petroleum products is carried out through centralized distribution and limiting the consumption of the main types of petroleum products. Out of 350 types of petroleum products, 140 are distributed centrally to 66 fund holders (ministries and departments). Compliance with stock discipline requires non-sales organizations to supply and dispense oil and petroleum products strictly within the funds allocated to consumers.

When the demand for oil and petroleum products changes, caused by any conditions, fund holders (ministries or departments) must adjust funds, that is, allocate additional funds to consumers at the expense of their reserves or redistribution of consumer funds.

In accordance with the basic conditions for the delivery of products, the mutual responsibility of suppliers and consumers requires the latter to compulsory sampling of oil and oil products in accordance with the established funds. When fulfilling the delivery plan, the supplier is obliged to pay a certain amount of a fine to the consumer, and if the oil products are not selected for the allocated funds, the consumer pays a fine to the supplier.

In terms of sales of the enterprise, all products are listed in kind by groups and in assortment (light, including: gasoline, diesel fuel, etc.; dark, other types of petroleum products), as well as in monetary terms. The sales plan is drawn up on an annual and quarterly basis, and in the process of operational planning, a shipment plan is developed by day. The shipment is carried out, as a rule, in large batches (up to 2000-2500 tons at a time). The shipping plan, which is developed in conjunction with the sales plan, sets monthly shipping and daily rate... In the process of fulfilling the plan, deviations from the norm and the actual shipment are identified.

The sales plan for oil and petroleum products serves as the basis for the shipment of products to consumers of applications for vehicles. This plan is closely related to the production program of the enterprise and the financial plan. A correctly drawn up plan for the sale of oil and petroleum products allows for a reliable and rhythmic supply of consumers, creating conditions for the most even loading of transport routes.

In recent years, unlimited supply of petroleum products has begun to be used in oil supply, which is a reflection of the party's directives on the gradual transition from the distribution of industrial products by funds to their planned distribution through wholesale trade.

7. The main directions of improving the material and technical supply at the enterprises of the oil and gas industry.

One of the most important areas of improving the material and technical supply system at oil and gas industry enterprises is the further improvement of work to determine the needs of shops and services in various materials, equipment and other material resources. This can be achieved through the mechanization of accounting and reporting, through the widespread introduction of computers in calculations to determine the need for material resources. The use of a computer can give greatest effect at their integrated use at all stages of automated production control (APCS), including the "material and technical supply" subsystem.

In recent years, oil and gas enterprises have mainly used centralized delivery of material resources to workshops and workplaces on the basis of relevant requests that are developed by procurement departments. This makes it possible to create conditions for a more efficient supply of material resources to the production process.

The system of supplying materials directly to workplaces should be complemented by more careful regulation of production inventories in workshops and warehouses of enterprises. In the new conditions of planning and economic incentives, the issues of choosing the optimal stocks of material resources are becoming increasingly important.

Enterprises, on the one hand, must have stocks that ensure the reliable operation of production, on the other hand, the size of these stocks must be reduced as much as possible so as not to make additional deductions for paying for excess stocks. The economic damage is caused by both excessively large and insufficient reserves. In the first case, part of the social product is distracted and additional losses by storing material resources. At the same time, in the second case, with a decrease in stocks, the reliability of the production process decreases, and, consequently, the likelihood of its disruption increases. Therefore, stocks of material resources should be optimal, ensuring reliable operation of the enterprise with minimal costs for these conditions.

In the future, wholesale trade in industrial and technical products will become more widespread. Wholesale trade is one of the planned forms of distribution of the means of production, which provides for the supply of them to consumers without funds and limits.

Conclusion

After reviewing and researching the basic information regarding the material and technical supply of production, we came to the conclusion that it is impossible to leave this question without attention, a purposeful approach to managing the supply chain of an enterprise is required.

At manufacturing enterprises, it is of primary importance to increase the efficiency of the use of raw materials and the most important materials, since these expenses in the structure of the cost of production are more than 80% and even a slight reduction in them in the production of any unit of production at the enterprise gives a significant effect. Therefore, considerable interest is paid to increasing the yield of finished products from a unit of raw materials, reducing the consumption of materials per unit of production, reducing waste and losses of raw materials and materials, improving the system of material incentives for workers for improving the use of raw materials and materials.

Thus, at the current stage, one of the main problems of scientific and technological progress, there is a decrease in the material consumption of products, a complete study of the factors on which the improvement of the use of raw materials and materials depends, the timely and deep use of reserves at any enterprise.

To draw up a plan for material and technical supply, timely implementation of preparatory work, including the detection of the nomenclature of material resources needed by the enterprise in the planning period; development of planned costs and price tags for material and technical supplies; determination of consumption rates of available materials per unit of finished products; analysis of reporting data on material and technical supply and development of the initial initial version of the plan of organizational and technical measures to increase the efficiency of production, aimed at improving the use of funds at the enterprise and a reasonable organization of material and technical supply.

Introduction

1. The tasks of material and technical supply and the nomenclature of the main consumed material resources
2. Development of a procurement plan
3. Organization of material and technical supply at enterprises
4. Rationing of consumption and stocks of material and technical means
5. Procurement planning in enterprises
6. Sales planning for oil and petroleum products
7. The main directions of improving the material and technical supply at the enterprises of the oil and gas industry

Conclusion
List of used literature

In terms of material and technical supply, the amount of raw materials, materials, tools, fuel and other resources required to complete the annual volume of work is established. The supply plan is developed for the year with a breakdown by quarters.

At the first stage, the need for the entire range of materials in the planned year is established and an application for material and technical supply is drawn up.

At the second stage, the final procurement plan is drawn up in the form of a balance sheet containing the need for materials, as well as the sources of its coverage. On this basis, the company enters into contracts with suppliers.

Contracts can be concluded with manufacturers in the presence of long-term economic ties or with supply and sales organizations, if the consumption of this material is not sustainable, or when the amount of supplied materials is below the minimum shipment rate.

Work on material and technical supply is carried out by the department of material and technical supply of the enterprise and supply warehouses and their procurement departments under its jurisdiction. The most important elements of logistics are:

Classification and indexing of materials;

Rationing of consumption and formation of a stock of materials;

Organization of work of warehouses.

The range of materials consumed by enterprises is very extensive, diverse and can reach up to 30,000 items. In order to simplify planning, accounting of materials and organization of storage facilities, it is necessary to classify materials, that is, to distribute them according to homogeneous characteristics into sections, groups, subgroups, etc. Each classification division is assigned an index.

All this is drawn up in the form of a nomenclature-price tag, which contains for each division its index, standard or technical conditions, as well as data on the industrial and planned price of the material.

Industrial prices are derived from supplier price lists. Target prices include the industrial price, as well as all costs associated with the purchase and delivery of materials (tariffs, shipping costs, etc.).

When planning the material and technical base of the enterprise, great importance is attached to the rationing of the consumption of materials, which serves to determine the need for materials, to establish limits for the supply of materials to shops, to determine the cost of production.

The developed material consumption rates are recorded in special documents on material consumption, maps and statements, and changes in consumption rates should be reflected in a timely manner in all documentation used for supply planning, accounting or control of material consumption.

Each enterprise must have a stock of materials for uninterrupted supply of departments. The amount of stocks should be sufficient for the normal provision of production, but at the same time the minimum necessary, excluding the prolonged settling of materials in the warehouse and a slowdown in the turnover of the circulating assets invested in them.

The norm of the stock of materials is the minimum quantity that must be in the warehouse to meet the current needs of production under the conditions for the delivery of materials adopted at this enterprise, with the established mode of their consumption. The norms of production stocks of materials can be calculated:

1) in absolute terms - tons, square meters and cubic meters;

2) in relative terms - days of providing the enterprise with this material (taking into account its average daily consumption).

The size of the stock is justified by the rate of production stock, which is the average annual stock of materials, calculated in days of its average daily consumption, which is planned at the end of the year as a carryover. The carry-over stock is determined by the formula:

Zp = (N * P) / D,

where: Зп - the value of the carryover stock;

H is the carryover rate;

P - the need for material for a commercial release;

D - the number of days in the planning period.

The entire production stock of materials is subdivided into:

Current stock, which is a variable part of the total stock of materials. It changes from a maximum at the time of the next delivery to zero, when all the previously received batch is consumed and a new arrival is expected;

Safety stock intended to provide production with materials only in cases of delay in the next delivery.

When drawing up a supply plan, it is necessary to take into account the difference between the standard stocks at the end of the planning period and their actual balances at the beginning of the planning period. The difference between them determines either the additional quantity of material to replenish the warehouse stock, or reduce the stock to their normal level.

The plan for the material and technical support of the enterprise is drawn up in the form of a balance sheet for each type of resource and a plan for the purchase of resources. To link the plan with other sections and indicators (primarily with the production estimate and working capital), it is drawn up not only in physical terms, but also in value terms.