Private indicators of material consumption. Factor analysis of material consumption
MATERIAL CAPACITY AND MATERIAL RECOVERY
General indicators of the efficiency of the use of material resources are material efficiency, material intensity, specific gravity material costs in the cost of production, the coefficient of material costs, profit per ruble of material costs.
Material return(Mo) characterizes the output per 1 rub. material costs (M), i.e. the amount of products produced from each ruble of consumed material resources:
Mo = V / M, (4)
where V is the volume of sold products.
Material consumption(Me) - an indicator that is inverse to material efficiency, characterizing the amount of material costs per 1 rub. manufactured products:
Me = M / V. (5)
The share of material costs in the cost of production characterizes the amount of material costs in full cost manufactured products. The dynamics of the indicator characterizes the change in the material consumption of products.
Material cost factor- this is the ratio of the actual amount of material costs to the planned, recalculated for the actual volume of output. This indicator characterizes how economically materials are used in production, whether there is an overrun compared to established norms. The overspending of materials is indicated by a coefficient exceeding one.
Usage efficiency certain types material resources characterize private indicators of material consumption.
Specific material consumption is defined as the ratio of the cost of all consumed materials per unit of production to its wholesale price.
The indicator of material consumption is more analytical, it really reflects the level of use of materials in production; A 1% reduction in material costs brings a greater economic effect than a reduction in other types of costs.
The main analytical indicators characterizing the use of materials in production: the material consumption of all marketable products; material consumption of individual products.
Calculation and analysis of particular indicators of material consumption make it possible to identify the structure of material costs, the level of material consumption of certain types of material resources, and the reserves for reducing the material consumption of products.
An analysis of the structure of material costs is carried out to assess the composition of material resources and the share of each type of resource in the formation of the cost and cost of production. The analysis reveals the possibility of improving the structure of material costs through the use of new, progressive types of materials, the use of substitutes (metal ceramics, etc.).
The analysis of material consumption is carried out as follows: 1. The material consumption of marketable products is calculated according to the plan and according to the report, the deviation is determined, and an assessment of the change is given. 2. The change in material consumption for individual cost elements is analyzed. 3. The influence of changes in the factors of "norms" (the number of consumable materials per unit of production) and prices on the material consumption of products is determined. 4. The change in material consumption is analyzed the most important types products. 5. The influence of the efficient use of material resources on the change in the volume of output is determined.
Analysis of the efficiency of the use of material resources in production is determined by comparing the actual percentage beneficial use material resources with planned:
MZ \u003d (MZf / MZpl) x 100%.
A decrease in this indicator indicates the inefficient use of material resources.
The absolute value of overspending or savings is defined as the difference between the actual consumption of material resources and the planned, recalculated for the actual output.
An increase in material consumption can be caused by a violation of technology and recipes, imperfection in the organization of production and logistics, poor quality of raw materials and materials, and the replacement of one type of material with another.
The impact of the efficiency of the use of material resources on the volume of production can be determined by the formula V = M x Mo, or V = M / Me. (6) To calculate the influence of factors on the volume of output, one can use the method of chain substitutions, the method of absolute differences and relative differences, the integral method.
Production is the ratio of the amount of material costs to the cost of manufactured products. Essence and meaning material consumption: shows how much material costs need to be made or actually account for the production of a unit of output.
Where MZ - the amount of material costs; VP - the volume of products (works, services).
Service assignment. With the help of an online calculator, a factor analysis of material consumption is carried out due to factors:
- output volume;
- production structures;
- specific consumption of raw materials;
- prices for raw materials and materials;
- selling prices for products.
Instruction. Fill in the required information, click Next. The solution is saved in MS Word format.
Example. As noted above, the total material consumption depends on the volume of output and the amount of material costs for its production. In turn, the volume of output in value terms (VP) is influenced by such factors as the quantity of manufactured products (VVP), its structure (UDi) and the level of selling prices (CP). The amount of material costs (MC) also depends on the volume of manufactured products, its structure, the consumption of materials per unit of output (UR), the cost of materials (CM).
The influence of these factors on the consumption of materials can be determined by the method of chain substitution, using the data in Table. 1.
| Index | Calculation algorithm | Amount thousand rubles |
| I. Cost of materials for the production of products: | ||
| a) according to plan | ∑(VVP iPL UR iPL CM iPL) | 35000 |
| b) according to the plan recalculated for the actual output while maintaining the planned structure | MZ PL VP 1 / VP 0 | 33350 |
| c) according to planned norms and planned prices for actual output | ∑(VVP iF UR iPL CM iPL) | 39050 |
| d) actually at planned prices | ∑(VVP iF UR iF CM iPL) | 37600 |
| e) in fact | ∑(VVP iF UR iF CM iF) | 45600 |
| II. Gross output value: | ||
| a) according to plan | ∑(VVP iPL CPU iPL) | 80000 |
| b) actually with a planned structure and planned prices | ∑(VVP iF CPU iPL) ± ∆VP STR | 76000 |
| c) actually at the actual structure and at planned prices | ∑(VVP iF CPU iPL) | 83600 |
| d) actually | ∑(VVP iF CPU iF) | 100320 |
Table 2 - Factor analysis material consumption of products.
| Index | Volume of production | Product structure | Material consumption per product | Material prices | Product prices | Calculation of material consumption | The level of material consumption, kop. |
| Plan: ME 0 | Plan | Plan | Plan | Plan | Plan | 35000: 80000 | 43.75 |
| ME conv1 | Fact | Plan | Plan | Plan | Plan | 33350: 76000 | 43.882 |
| ME conv2 | Fact | Fact | Plan | Plan | Plan | 39050: 83600 | 46.711 |
| ME conv3 | Fact | Fact | fact | Plan | Plan | 37600: 83600 | 44.976 |
| ME conv4 | Fact | Fact | Fact | Fact | Plan | 45600: 83600 | 54.545 |
| Fact: ME 1 | Fact | Fact | Fact | Fact | Fact | 45600: 100320 | 45.455 |
output volume: 43.882 - 43.75 = 0.132 kop.
production structure: 46.711 - 43.882 = 2.829 kop.
specific consumption of raw materials: 44.976 - 46.711 = -1.734 kop.
prices for raw materials and supplies: 54.545 - 44.976 = 9.569 kop.
selling prices for products: 45.455 - 54.545 = -9.091 kop.
Thus, it can be concluded that the share of products increased at the enterprise in the reporting year with more high level material consumption.
As a result of the impact of this factor, the amount of material costs in the cost of production increased by 2838 thousand rubles (0.0283 * 100320)
Achieved some savings in materials compared to the approved standards, resulting in a decrease in material consumption by 1.734 kopecks.
Under the influence of this factor, the amount of material costs in the cost of production decreased by 1740 thousand rubles (-0.0173 * 100320)
The rise in prices for raw materials and supplies due to inflation had the most significant impact on the increase in the material consumption of products.
Growth in output due to change total amount material costs can be determined using the following formula:
∆VP = (MZ 1 - MZ 0 / ME 0)
The impact of changes in the efficiency of the use of material resources on the increase in output can be calculated using the following formula:
∆VP = MZ 1 (1 / IU 1 - 1 / IU 0)
Table 3 - Analysis of the material consumption of products. Change in the volume of production by 20320 thousand rubles. was caused by:
- changes in the total amount of material costs: 10600 / 0.438 = 24228.571 thousand rubles.
- changes in the efficiency of the use of material resources: 45600 (1 / 0.455 - 1 / 0.438) = -3908.571 thousand rubles.
The development of a new product is a complex technical task that involves the implementation of a complex of research works. The peculiarity of the process under consideration lies in the need to ensure the required technical level of the product, as well as to give it certain properties. They should ensure the minimum labor intensity of manufacturing and subsequent operation of the product, as well as reduce the consumption of material and energy resources at all stages. life cycle. The material intensity of production characterizes the costs that an enterprise incurs when developing and launching products into mass production.
Manufacturability of the product
The main goal of any product is to satisfy the needs of the customer. At the same time, on the one hand, it is necessary to strive for its maximum usefulness, and on the other hand, do not forget about its properties that are associated with the resource intensity of the product. The set of product properties that allow its design to be optimal in terms of manufacturing and operation costs (while providing the required level of quality and output volumes) is called design manufacturability.
For manufacturability, a number of indicators are used, which include:
- material consumption of products - characterizes the embedded costs of material resources (manufacturing, operation and repair);
- energy intensity of the product - the volume of costs of fuel and energy resources;
- specific material consumption - shows compliance with the useful effect of the product.
The specified parameters are universal for all produced objects. Comparison if necessary various options design, in order to select the most appropriate, first of all, an analysis of the material consumption of products is carried out.
Characterization and calculation
The material consumption of products characterizes the amount of various resources that is necessary for the creation and subsequent use of objects (systems) in certain operating conditions. There are several varieties of this indicator. Some of them concern the stages of manufacture, others - only the areas of repair or maintenance.
In the practice of carrying out calculations, specific indicators of material consumption are often used, which help to trace the relationship with material consumption. IN general view specific production material consumption (M beats) is calculated as follows:
M beats \u003d M p / (P * T)
M p - this is the consumption of material in the manufacture; T - standard time in operation; P is the maximum value of the main parameter (beneficial effect determined by scientific data).
The selected characteristics are closely correlated with the cost of the material. When the parameter is changed, the flow also changes. Examples of beneficial effects, depending on the considered technical system or an object, it can be mileage in kilometers (for cars, bicycles, trucks), power (for pumping stations), productivity (refrigerators), etc. As you can see, the material consumption of products characterizes a complex component when choosing new designs.
To specify the type of material that is combined used in repair technology or in manufacturing, it is possible to differentiate the indicator by type of material - metal consumption, plastic consumption, wood consumption. Analysis specific indicators allows you to choose a general strategy and direction for improving the objects under development.
For example, the applicability factor is defined as:
K pr \u003d M n / M n
M ni - consumption rate of a particular (i) material; M n - consumption rates of all materials for the manufacture of the product.
The specified coefficient allows the use of promising grades of materials.
For Degree Analysis rational use materials, you can apply the appropriate coefficient:
K i.m. = M i /M n_ , where M n_ is the nominal value of the mass of the material (i).
Methods of determination
When analyzing the design of a product, it is necessary to ensure that the following conditions are met:
- the expected operating conditions must be at the same organizational and technical level;
- the most advanced technologies at the time of creation of the samples should be used;
- products should have almost the same level of labor intensity;
- material consumption values are determined by one method for all structures.
The most common methods of determination include the calculation method and the weighing method. The method of analogies, the method of accounting for masses, the method of specific rationing, etc. are also used. Among other things, they determine which indicator characterizes the material consumption of products.
Prospects for use
The results of the analysis on material consumption can be used to improve the design system and develop new products. In particular, for:
- obtaining new materials;
- advanced manufacturing and repair technologies;
- increasing the level of product reliability;
- optimization of operating conditions;
- use of new methods of quality control;
- analysis of the possibility of recycling materials.
Conclusion
Modern approaches to ensure the manufacturability of products should be based on accurate methods for determining the properties of products. The material consumption of products characterizes not only the consumption of materials for a particular product, but also the optimal distribution of resources at all stages of use.
Material consumption is one of the main indicators of the economic efficiency of social production. Material intensity characterizes the specific (per unit of production) consumption of material resources (basic and auxiliary materials, fuel, energy, depreciation of fixed assets) for the manufacture of products. Material consumption can be measured in cost and physical terms. The indicator Material consumption is used in the analysis of the production and economic activities of industrial enterprises, in particular the cost of production, when comparative analysis unit costs in various industries industry, as well as with integrated methods of planning material and technical resources, setting wholesale prices for new products, and the like. This determines the relevance of this study.
The purpose of this work is to study the problems of reducing the material consumption of products.
To achieve this goal it is necessary:
Expand the concept of material consumption of products,
Describe the value of the material consumption of products.
1. Economic significance of material consumption
The material consumption of products is one of the most important generalizing indicators characterizing in monetary terms the costs of material resources per unit of output (work, services).
The material intensity of production is determined by the ratio of the totality of current material costs (without depreciation) in industries, enterprises or other objects of material production to the total value of the gross output of the corresponding objects, i.e. characterizes the value of these costs per 1 ruble of products (works, services).
You can determine the material intensity by dividing the cost of material costs by the cost of the product produced with their help:
Where M h - the cost of material costs;
P - the cost of the product produced
The material intensity of products and the level of use of material resources can also be characterized by various natural and specific indicators. For example, fuel consumption for the production of 1 kW / h of electricity, gasoline consumption per 100 km of track, electricity consumption for smelting 1 ton of aluminum, etc. are determined in physical terms. The level of use of material resources is also reflected in the output indicators finished products from a unit of raw materials, materials, for example, the amount of metal or other useful component obtained from 1 ton of ore, etc. All material resources consumed in the process of production and sale of products (works, services) are included in their cost structure and amount to many industries the predominant part of the total costs. Thus, the share of material costs in production costs in 1999 was 64.6 percent in domestic industry, 66.3 percent in agriculture, and 56.1 percent in construction. Therefore, the reduction of material consumption, the all-round saving of material resources are of great importance for increasing the efficiency of the country's economy and each enterprise, ensuring a reduction in production costs, an increase in profits, profitability and competitiveness of the economy.
Ways and reserves to reduce the material consumption of products are extremely diverse. They exist and can be implemented at every enterprise, in every industry. The leading role is played by various innovative activities, including the widespread introduction of material and energy-saving technology, low-waste and waste-free technology, and integrated processing of raw materials. A great effect is the use of the most economical and progressive high-quality types of material resources, including substitutes that meet the most modern requirements in terms of quality, shape, section, size, chemical composition and other indicators. Significant savings reserves are associated with the reduction of scrap and production waste, their recycling and reuse, improvement of storage facilities, storage and transportation of material and fuel resources. 2. Evaluation of the efficiency of the use of material resources
In the process of consumption of material resources in production, they are transformed into material costs, so the level of their consumption is determined through indicators calculated based on the amount of material costs.
To assess the effectiveness of material resources, a system of generalizing and particular indicators is used (Table 2).
The use of generalizing indicators in the analysis allows you to get a general idea of the level of efficiency in the use of material resources and the reserves for its increase.
Partial indicators are used to characterize the efficiency of consumption of individual elements of material resources (basic, auxiliary materials, fuel, energy, etc.), as well as to establish a decrease in the material consumption of individual products (specific material consumption).
table 2
Indicators of efficiency of material resources
|
Indicators |
Calculation formula |
Economic interpretation of the indicator |
|
1. General indicators |
||
|
Material consumption of products (ME) |
Reflects the amount of material costs attributable to 1 rub. manufactured products |
|
|
Material return of products (MO) |
|
It characterizes the output of products from each ruble of consumed material resources |
|
The share of material costs in the cost of production (UM) |
Reflects the level of use of material resources, as well as the structure (material consumption of products) |
|
|
Material Utilization Factor (KM) |
|
Shows the level of efficiency in the use of materials, compliance with the norms of their consumption |
|
2. Private indicators |
||
|
Raw material consumption of products (CME) Metal consumption of products (MME) Fuel consumption of products (TME) Energy Intensity of Products (EME) |
|
The indicators reflect the efficiency of consumption of individual elements of material resources per 1 ruble. released products |
|
Specific material consumption of the product (UME) |
|
Characterizes the amount of material costs spent on one product |
Depending on the specifics of production, private indicators can be: raw material intensity - in the processing industry; metal consumption - in mechanical engineering and metalworking industry; fuel intensity and energy intensity - at CHPP enterprises; semi-finished products - in assembly plants, etc.
The specific material consumption of individual products can be calculated both in cost and in conditionally natural and physical terms.
In the process of analysis, the actual level of indicators of the efficiency of the use of materials is compared with the planned one, their dynamics and the reasons for the change are studied.
Instruction
To find the cost of materials, divide the cost of material costs by the cost of goods produced. This indicator allows you to determine the cost of raw materials and other material resources per unit finished products. A decrease in material intensity indicates an increase in production efficiency, since a larger volume of finished products can be obtained from the same amount of material resources, which means that costs can be reduced and additional profit can be created.
Please note that there are absolute, structural and specific material consumption. Absolute material consumption shows the consumption rate per product, the net weight of the product and the degree of use of materials:
Kisp \u003d ΣMclean / ΣNr, where
Mnet - net weight of each product;
Np - the rate of consumption of materials for each product.
The total consumption rate of materials for each product is determined as a set of consumption rates for each type of material. For example, when making bread, the total consumption rate will look like this: ΣNр = Nрм + Nрд + Nрв + Nрс, where
Nrm - consumption rate of flour, yeast, water, salt.
Structural material consumption shows the proportion of individual groups of materials in the total material consumption of products. To calculate it, use the formula:
i = R/Σμi, where
R is the number of types of materials;
μi is the share of each material in the total material consumption.
Specific material consumption is a structural material consumption, reduced to a natural unit of measurement of a product of a certain type (meters, square meters, Cubic Meters, liters, etc.). Remember that the system of indicators of material consumption is closely related to the system of material consumption rates, since the main source of analysis of material consumption, together with actual data on the use of material resources in the period under review, are the consumption rates of materials. The calculation and analysis of material consumption allows us to draw a conclusion about the rationality of the use of raw materials and its savings.
Sources:
- material consumption
Usually the sequence of actions when sewing is as follows: a person decides to sew something, chooses a model, thinks about what quality fabric he will need and in what quantity, and only then goes to buy it. There may be a reverse option, when you were presented with a cut, and you understand what can come of it. In both cases, it is necessary to calculate the approximate consumption fabrics.
Instruction
Take measurements. In order for the quantities fabrics, you need to know the volume of the chest and hips, the length of the product and the length. Approximately how many fabrics you will need for the collar, pockets, belt, and so on. Usually this is a few centimeters, and when cutting a wide cut, you do not need to take into account such trifles.
Please note that other expenses are deducted from the readings (cleaning entrances and staircases, cleaning adjoining territory). If you have individual metering devices installed in your apartment, then this will be indicated as HVS IPU and GV IPU. This means that count price you will be based on , multiplied by the corresponding tariffs for cold and hot water.
The efficiency of the enterprise is one of the most important economic criteria. In its most general form, it can be represented as the ratio of the costs required for the production of products and the result obtained in the course of its implementation.
