Faculty: Economics and managment
Speciality: Economics of fuel and energy complex
The aim of research is the development of
scientific concepts, methodologies, tools, management of the economic efficiency
of business enterprises on the basis of cost-based approach in terms of
innovative development of enterprise transformation and economic conditions.
The implementation objectives of the study required the following tasks:
1. Identify the essential foundation to develop the basic principles and
criteria for assessing management effectiveness in terms of innovative
development company in accordance with the value approach.
2. Identify trends in the development of methods and approaches to performance
management in accordance with the classical and neoclassical economic theory;
3. Identify the development of management systems to industrial enterprises in
terms of stimulating the production process;
4. Justify the need for a transition to new methods of assessing the economic
efficiency of business enterprises to new economic conditions and the importance
of the manufacturing process for the competitiveness of enterprises;
To substantiate the role of cost-based approach as a comprehensive
methodological tool performance and market value as a synthesis criterion in the
strategic development of innovation in the enterprise, as well as a critical
analysis of the basic techniques and approaches to assessing and managing costs,
to identify their characteristics and features of
The relevance of the research topic. The major purpose of the enterprise under
modern conditions is to increase management efficiency and increase market value
through the formation of economic and innovative mechanisms to facilitate
adaptation to changing business environment, its economic growth, the
introduction of advanced technologies and quality products, the creation of
other important competitive advantage. The main economic condition for this -
the constant increase in the inflow of investment resources in new products,
introduction of technologies and management systems, which together form the
innovation environment in the growth process of the enterprise. Study ways to
effectively manage the enterprise, ensure minimization of its costs in the
production process in terms of transformation of the economy, it is an actual
problem the industry, which is of great importance for economic growth in
general market and the national scale.
The subject of study of this work speaks process of mining coal mining,
particularly the principles and methods of technical re-equipment of lava.
The scientific and practical significance of the work. From a scientific
perspective, the question concerning the modernization of the production process
to reduce costs requires the development of individual rules and procedures. The
scientific importance of the work - the development and systematization of the
factors influencing the amount of expenditures during the manufacturing process
to create a model management of technical re-equipment.
The practical significance is to develop effective approaches to regulation of
flows of finance and funds for these coal plants, the use of concepts search for
technical, financial and human reserves.
The content of master's
thesis.
The company's activities associated with certain costs that are on their
economic substance based on the existing accounting distributed to current and
capital [12]. For the current production costs include costs of resources
consumed in one production cycle. To capital - expenses for purchase of fixed
assets used in several cycles of production and the cost of which is included in
operating costs of production (working capital) by the depreciation. Depending
on the scope of the current expenses are called: the businesses engaged in the
material - technical sales, trading, brokering - the cost of treatment,
industrial enterprises Profile - costs of production or cost.
Resources used by the company are diverse in nature and term of renewal.
According to the expenses of the enterprise have been mixed, require
classification. Classification - this is one of the methods of learning and
learning objects. Its essence is to divide objects into classes based on the
definition of common properties of objects and logical connections between them.
The more isolated signs of the classification, the higher the degree of
knowledge of facilities and opportunities for management.
The cost of production as the object of knowledge are well studied in the theory
of exchange and analysis of industrial activity. Classification of expenditure
is of practical importance. Grouping of the cost of individual characteristics
is the basis of accounting, analysis and calculation of cost of production. In
addition, the grouping of costs helps to find solutions for special applications
in new areas. .
Planning (budgeting) expenditures made through the budgeting process costs.
Development expenditure determines the amount of expenditures by type and
location of spending needed to achieve the desired results. Estimating the cost
of production requires knowledge of evaluation methods of different types of
resources used in the production process. According to certain organizational
and technical solutions are developed and consumption rates of all types of
resources: raw materials, basic and auxiliary materials, energy, labor, and so
on.
Established norms of expenditure - this is the marginal cost of certain types of
data resources at the organizational and technical conditions of production.
They are an important factor in the austerity and hence competitiveness. The
planning process shall limit the total cost in units and in the whole business
(budget) and per unit of output. The actual level of costs is calculated
according to the current account.
A comparison of actual costs to the plan allows the analysis to evaluate the
work of departments on the use of resources to investigate the cause of
deviations of actual from planned expenditures and
Thus, to calculate material costs, there are three most common methods of
calculation:
- FIFO (first come - first out);
- LIFO (last in - first in manufacturing);
- Estimates of average cost.
The company - an independent entity created by an entrepreneur or an association
of entrepreneurs to manufacture products, works and services to meet the common
needs and profit [53]. Thus, the main motive of any business - is to maximize
profits. The company's profit depends on many factors, chief among which are the
costs of production and demand is made. Thus, if the costs are one of the most
important factors limiting the amount of profit, the management of any company
to carry out continuous analysis of costs and planning for the future of their
size. Among the huge number of enterprises in Ukraine can be divided into three
groups of them, depending on how they relate to the management costs [50]:
1. Businesses that do not consider their costs. To date, a small group in
numbers.
2. Enterprises, the main objective of cost management which is to reduce costs.
Companies fall into this group due to increasing competition in the market, by
reducing the profit for the occurrence of losses. This group in Ukraine is by
far the most numerous.
3. Companies whose goal - increase sales. This fall the company who are
concerned about the cost. They are going through the initial stage of
optimization of costs, are suitable to reduce the cost of planning and
professionally, that is, they are used for this purpose a special technique. One
of these techniques is the calculation of break even. To date, this group of
companies is the smallest in size.
Pending transactions at the enterprise system are complex processes. Process - a
process of raw materials and other inputs by using a specific technology into
finished products (services).
Production technology is of great importance in the production process. It
affects the result itself is the production and characteristics of the final
product. Compliance technology ensures quality results, and violation of process
conditions have a negative impact not only on the qualities of the final
product, but can also cause dangerous or even for emergency workers.
To construct a model of the process will need to apply the techniques of network
planning, combined with Gantt charts, mathematical and econometric modeling.
Network analysis (network planning) - the method of analysis of the timing
(early and late), beginning and ending unrealized parts of the project, provides
links to perform various operations and processes in time, the forecast total
duration of the entire project.
Methods of network planning:
1. Deterministic network methods
- Gantt chart with additional temporary backlash 10-20%
- Critical Path (MCP)
2. Probabilistic methods for network
· Nealternativnye
- A method of statistical trials (Monte Carlo)
- The method of evaluation and revision of plans (PERT, PERT)
· Alternative
- Graphical evaluation and review technique (GERT)
Accordingly, an algorithm for constructing a model of cost management in the
work will be as follows:
Algorithm for cost Management (Animation: 8 frames, 3 reps, weight 127 KB)
The final step will be to develop methods for localization and liquidation
costs.
Cost center - is the structural units and units that carried out the initial use
of productive resources. It's jobs, teams, shops, stations, service. Distinguish
the cost centers for the products and services to cost centers, cost centers
that cater for the products. Grouping of expenses to places of detail allows the
recognition of expenses, control costs and increase the accuracy of the
calculation.
Conclusion
As a result of writing a master's thesis analyzed the process and methods of
technical re-equipment of the coal company, developed methods of calculating
production and technical and financial reserves. The algorithms of cost
management, taking into account constantly changing conditions.
At the time of completion of the site master's work was not completed. During
the writing of some aspects of the statement or practices can be changed. The
final version will be submitted no earlier than December 2011. For the final
results of the work can be accessed from the author or supervisor.
References: