The concept and composition of material and technical resources. Material and technical resources classification of material and technical resources

In order to operate normally and uninterruptedly, each enterprise must promptly receive the materials, fuel, and energy it needs in the composition and quantity needed to carry out the production process. These material and energy resources must be rationally used in order to increase production output with the same amount of allocated materials and fuel and reduce its cost.

Material and technical resources, i.e., basic and auxiliary materials, fuel, energy and semi-finished products obtained from outside, constitute the bulk of the working capital of most enterprises. Only in some branches of mechanical engineering (with a long production cycle) a significant part of the working capital consists of work in progress and home-made semi-finished products.

The largest share of the material and technical resources of the enterprise consists of basic materials. These include objects of labor that go into the production of products and form its main content. The main materials in the manufacture of, for example, a car are metal, glass, fabric, etc.

Auxiliary materials include materials consumed in the process of servicing the main production or added to the main materials in order to change them appearance and some other properties (lubricants, cleaning materials, packaging materials, dyes, etc.).

In metallurgical production, additional materials are usually isolated and added to the main ones as reagents of the metallurgical process. Such materials include: in blast furnace production - limestone and other fluxing materials; in open-hearth - oxidizing agents (for example, iron ore, manganese ore) and fluxing materials (limestone, lime, bauxite), as well as filling materials (dolomite and magnesite). This group of materials also includes acids for pickling metals, oils for heat treatment of metals, zinc and tin for galvanizing and tinning industries. In the practice of metallurgical plants, these materials are combined with the main ones in the general article “raw materials and basic materials”. Essentially, some of the additional materials can be classified as basic materials, and some - as auxiliary materials.

Depending on the nature of use, fuel and energy are divided into: technological, i.e. directly involved in the process of manufacturing products (in smelting, electrolysis, electric welding, etc.); motor" used to service the production process (for heating, lighting, ventilation, etc.).

This classification is material energy resources determines the different nature of consumption of these groups, and, consequently, a different approach to establishing norms for their consumption, to determining the need for them and identifying ways to use them more economically.

All work on organizing and planning material and technical supply and use of material and energy resources at an enterprise can be reduced to the following:
> rationing the consumption of material and energy resources;
> determining the need for them;
> organization of logistics;
> organizing the storage of materials and fuel and their distribution to production sites.

In the course of this work, especially at the stage of developing material consumption standards, an in-depth analysis of the use of material and energy resources is carried out, and measures to save them are developed and implemented.

Organization and planning of material and technical supply and use of material and technical resources is a significant section of enterprise activity, determining the use of one of the key elements of the production process - objects of labor. In addition, the cost of objects of labor constitutes a predominant part in the cost of production of enterprises in many industries. Thus, their economical use is the most important condition reducing production costs and increasing the profitability of enterprises.

Resources are a source, a possible supply, a potential for something. Resources are:

Financial (cash);

Natural (components of the natural environment used in agriculture: water, soil);

Labor;

Economic (resources created by man).

The concept of “production factors” should be distinguished from the concept of “production resources”. Resources are a broader concept; they represent production potential, that is, they can be involved in it. Factors of production are resources that are already actually involved in the production process.

Material and technical equipment includes basic and revolving funds, land resources and financial resources.

Materials and materials are classified according to production method into:

· Reproducible – the supply of which can be replenished.

· Irreproducible are those that have a limited volume (minerals).

In relation to the production of materials and equipment they are divided into:

· Functioning – used in agricultural use.

· Potential – available, but not used in agricultural circulation.

The supply of materials and equipment is understood as their availability per unit of area, one employee, one conventional head.

Materially – technical base agriculture (MTB) is a set of the most important elements of productive forces - material and land resources that ensure sustainable rates of reproduction of agricultural products.

Features of MTB agriculture:

1). An integral part MTB agricultural is land that varies in fertility and requires different costs per unit of production.

2). MTB agricultural V to a greater extent than other branches of the agro-industrial complex, it is susceptible to the influence of natural conditions. The zoning of production is clearly expressed.

3). Efficiency of use of material and technical means of production in agriculture. largely depends on the seasonality of production. Many machines are used only a few days a year.

4). An integral part of MTB agricultural. are living organisms and plants.

5). Because production is carried out over large areas, mobile units are needed, a good road network → significant HF.

6). MTB agricultural includes means of production supplied by industry and created by agriculture itself.

7). She d.b. is closely linked with the logistics of other parts of the agro-industrial complex (storage, processing, transportation, sales of agricultural products).

IN economic analysis the use of material resources, indicators of material intensity of products are widely used.

Material intensity is the material costs of producing a unit of product in value or physical terms. In value terms, the material intensity of products (Mp) is determined by the ratio material costs(MZ) to the volume of gross output (GP):

The lower the material consumption, the lower, other things being equal, the cost of production and the greater the savings for expanded reproduction.

Using natural indicators, feed consumption per unit of production, feed, is calculated. unit/c; costs of electricity, fuel, fuel per unit of work performed, etc. Natural indicators of material intensity are used in the preparation of feed balances and feed rations, the structure of crop areas, the selection of machines and units for performing specific production operations, etc.

Energetic resources.

The most important and most active part of MTB agriculture. are energy resources.

Energy resources are the total power of mechanical and electric motors, electrical installations, as well as the number of draft animals in terms of mechanical force. Energy resources are counted in horsepower (1 kW = 1.36 hp; one working horse - 0.75 hp; working ox - 0.5 hp).

In the structure of energy resources of agricultural enterprises, the largest specific gravity occupy the capacity of transport, combine and automobile engines. They account for about 78% of all energy resources.

The main indicators of the provision of agricultural enterprises with energy resources are energy availability - the number of energy capacities (hp) per unit of sown area and the energy-to-labor ratio, which is determined by the ratio of the average annual amount of energy capacity per average annual worker.

Among energy resources important place takes Electric Energy. It is widely used in livestock farming, greenhouse production, as well as in social sphere. Indicators characterizing the use of electricity are similar to the indicators used to analyze the use of energy resources in general.

Electrification of agriculture helps to increase the comprehensive mechanization and automation of production, improve the social, living and production conditions of agricultural workers.


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The resources of an enterprise are divided into: labor, financial, natural, material, energy and production.

Labor resources- this is the part of the country's population that participates in the creation of the gross national product (GNP) in accordance with its educational and professional level. This is the most important element of the country's economic potential.

Financial resources- these are funds at the disposal of the state, associations, enterprises, organizations and institutions. Part financial resources includes profit, depreciation charges, contributions to the state social insurance budget, and funds of the population mobilized by the state into the financial system.

Natural resources- Part natural environment, used or suitable for use by society in order to satisfy the material and spiritual needs of people. Natural resources are classified into mineral, land, water, plant and animal, and atmospheric.

Material resources- a set of objects and objects of labor, a complex of things that a person influences in the process and with the help of means of labor in order to adapt them to meet their needs and use in the production process (raw materials).

Energetic resources- energy carriers used in production and economic activities.

They are classified:

Coal, oil and petroleum products, gas, hydropower, electricity;

Natural, ennobled, enriched, processed, transformed;

From outside (from another enterprise), own production;

primary, secondary, reusable;

in industry, agriculture, construction, transport.

Production resources(means of labor) - a thing or a set of things that a person places between himself and the object of labor and which serves for him as a conductor of influence on him in order to obtain the necessary material goods. Instruments of labor are also called fixed assets, which in turn are classified into a number of groups.

Primary and derived material resources

material technical support resource

Material and technical resources is a collective term that denotes objects of labor used in primary and auxiliary production. The main feature of the classification of all types of material and technical resources is their origin. For example, the production of ferrous and non-ferrous metals (metallurgy), the production of non-metals (chemical production), the production of wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in production process(production of semi-finished products, components, final finished products). Additional classification criteria are introduced for material resources: physicochemical characteristics(thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness); shape (bodies of rotation - rod, pipe, profile, angle, hexagon, beam, lath); dimensions (small, medium and large sizes in length, width, height and volume); physical (aggregate) state (liquid, solid, gaseous).

Material resources, depending on their purpose in the production and technological process, are broadly classified into the following groups: raw materials (for the production of material and energy resources); materials (for main and auxiliary production); semi-finished products (for further processing); components (for the manufacture of the final product); finished products (to provide consumers with goods).

Raw materials

These are raw materials that, during the production process, form the basis of a semi-finished or finished product. Here, first of all, industrial raw materials should be highlighted, which, in turn, are classified into mineral and artificial.

Mineral fuel and energy raw materials include natural gas, oil, coal, oil shale, peat, uranium; to metallurgical - ores of ferrous, non-ferrous and precious metals; to the mining chemical - agronomic ores (for the production of fertilizers), barite (for producing white paints and as a filler), fluorspar (used in metallurgy, chemical industry), sulfur (for the chemical industry and agriculture); technical - diamonds, graphite, mica; for construction - stone, sand, clay, etc.

Artificial raw materials include synthetic resins and plastics, synthetic rubber, leather substitutes, and various detergents.

Agricultural raw materials occupy an important place in the national economy. It, in turn, is classified into plant (cereals, industrial crops) and animal (meat, milk, eggs, raw hides, wool) origin. In addition, raw materials from the forestry and fishing industries are isolated - procurement raw materials. This is a collection of wild and medicinal plants; berries, nuts, mushrooms; logging, fishing.

Materials

This is the basis for the production of semi-finished products, components, industrial and consumer goods. Materials are classified into basic and auxiliary. The main ones include those types that are directly included in the composition of the finished product; auxiliary - those not included in its composition, but without which it is impossible to carry out technological processes for its production.

In turn, basic and auxiliary materials are divided into types, classes, subclasses, groups and subgroups. In general, materials are classified into metals and non-metals, depending on their physical state - into solid, bulk, liquid and gaseous.

Semi-finished products

These are intermediate products that must go through one or more stages of processing before becoming the final product. Semi-finished products are classified into two main groups. The first group includes partially manufactured products inside separate enterprise transferred from one production unit to another. The second group consists of semi-finished products obtained through cooperation from one industrial enterprise to another.

Semi-finished products can be subjected to either one-time processing, after which they are turned into finished products, or multi-operational processing according to developed technological processes.

Components

These are finished products that, through cooperation, are supplied by one industrial enterprise to another for the production of the final finished product. The final finished product is actually assembled from the components.

Final finished products

These are produced industrial enterprises goods for industrial or consumer purposes intended for sale to intermediate or final consumers. Individual consumer goods can be durable (reusable) and short-term use, everyday demand, pre-selection, special demand.

Secondary material resources

Waste refers to the remains of raw materials, materials, semi-finished products generated during the production of products or performance of work and which have lost completely or partially the original consumer properties. In addition, waste is generated as a result of the dismantling and write-off of parts, assemblies, machines, equipment, installations, and other fixed assets. Waste includes products and materials that are no longer in use among the population and have lost their consumer properties as a result of physical or moral wear and tear.

Secondary material resources include all types of waste, including those for which there are currently no technical, economic or organizational conditions for use. In this regard, it should be noted that with an increase in the production volumes of industrial and consumer goods, the volumes of secondary material resources will constantly increase. They have their own classification:

consumption),

application (used and unused),

technologies (subject and not subject to additional processing),

state of aggregation (liquid, solid, gaseous), chemical composition (organic and inorganic),

toxicity (toxic, non-toxic), place of use, volume, etc.

The meaning of the classification of material and technical resources

The classification of material and technical resources facilitates the selection of the necessary vehicles for their delivery (road, rail, water, air, specialized transport) depending on the cargo (their dimensions, weight, physical condition).

This classification allows designers and builders to take into account the features of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) when constructing warehouse complexes and terminals. There is an opportunity to choose best option their storage, take into account the impact on environment, create artificial conditions for this.

This allows you to create optimal reserves of material and technical resources, comply with warehouse storage deadlines, timely maneuver inventories, and sell them, linking all links of the overall logistics chain. It's about on the use of information networks that provide logistics services with initial data for making rational decisions.

A. Rikoshinsky

Industrial stocks are means of production located in consumer warehouses, intended for industrial consumption, but not yet entered into the technological process. The task of creating a rational inventory level usually occupies one of the main places in the logistics management system of large companies.

Strategic decisions in this area have a great impact on resolving such issues as determining the volume and timing of purchases, organizing product distribution (material flows), size working capital and organization of a financing system for the company's business units. Let us note that when making decisions on delivery, organizing warehousing or purchasing material and technical resources (MTR) carried out by various departments of the company, it is important to proceed from a common understanding of the company’s strategy, which should include, among other things, measures to rationalize the inventory system.

Obviously, creating inventories always involves costs. Let us highlight the main types of costs associated with the creation and maintenance of reserves:

  • diversion of own and borrowed financial resources for the formation working capital, which essentially means their temporary death;
  • expenses for maintaining special equipment and premises;
  • remuneration of special personnel of departments involved in supply and organization of delivery of material resources.
    Lack of inventory can lead to even greater costs (losses from stockouts). The main types of costs associated with out-of-stocks include:
  • losses from production downtime (including losses from delays in commissioning of production facilities);
  • additional procurement costs, including delivery, small batches at a higher price or the use of more expensive modes of transport (for example, aviation) to urgently meet the need for materials and equipment.

Thus, the main role of inventories of material and technical resources (MTR) is to ensure their availability, both in range and quantity, for the production and operational needs of the company and for unforeseen needs. For this purpose, target stocks of the following types are created: technological, current, reserve or stock in anticipation of any events. To effectively manage inventories of materials and equipment, many approaches have now been developed aimed at reducing the costs of their formation. IN the inventory management process consists of solving two main tasks: determining the size of the required inventory of materials and equipment, i.e., the stock norm of materials and equipment in each link of the logistics chain, and creating a system for monitoring the actual size of the inventory and its timely replenishment in accordance with the established norm and needs.

When determining inventory standards, three groups of methods are used:

  • heuristic methods (experimental and statistical methods);
  • methods of technical and economic calculations;
  • economic and mathematical methods.


Inventory management, along with rationing, involves organizing control of their actual condition, i.e., studying and regulating the level of inventories of materials and equipment in order to identify deviations from inventory standards and take prompt measures to eliminate them. The need to control the status of inventories is due to increased costs if the actual size of the inventory exceeds the limits provided for by the standards. Control (monitoring) of the state of the stock can be carried out on the basis of inventory accounting data, inventory censuses, inventory, or as necessary. In practice they are used various methods control, but the most common are two methods, and the rest are their variants:

  • inventory control system with a fixed order frequency;
  • inventory control system with a fixed order size.

Comparative characteristics of the main control methods are given in Table 1.

After choosing a replenishment system, the size of the ordered batch of materials and equipment is determined, as well as the time interval after which the order is repeated. Let us present the main parameters necessary to calculate the replenishment of reserves (Table 2).

table 2
Parameter Dimension A source of information
Need quantity Initial data
Time interval between orders days Initial data
Delivery time days Initial data
Possible delivery delay days Initial data
Expected daily consumption quantity/days Initial data
Expected consumption during delivery quantity Calculation
Maximum consumption during delivery quantity Calculation
Safety stock quantity Calculation
Threshold stock level quantity Calculation
Desired maximum stock quantity Calculation
Order size quantity Calculation

To evaluate the inventory management process, the following criteria are used (the directions for their change in order to improve management efficiency are indicated in parentheses):

  • safety stock norm for inventory management objects (reduction);
  • standard of readiness for delivery for inventory management objects (increase);
  • total inventory (decrease).

To formalize the functions and their roles in the inventory management process and present them more completely, let’s consider the key levels of process management with their goals and functions (Table 3).

Table 3
Key levels of management Control Level Purpose Functions
Level strategic management Management organization built in such a way as to ensure a continuous process of supplying the main production with the necessary supplies of materials and equipment in optimal quantity and specified quality and at minimal distribution costs Development of inventory policy for materials and equipment (principles, criteria, functions, resources)
Ensuring automation of the inventory management process, creating a database of available inventories of materials and equipment
Determining the principles of inventory rationing
Defining inventory control principles
Identification of the category of materials and equipment with requirements for deliveries based on the “just in time” principle
Assessing the effectiveness of the business process “Inventory Management”
Management level by resource category Maintaining the required stock level for each category of materials and equipment Ranking of inventory units
Justification of methods for calculating inventories of materials and equipment
Level operational management Implementation and support of decision-making in accordance with inventory policy for each specific category of materials and equipment Determining the amount of required inventory of materials and equipment using developed calculation methods
Classification of inventories of materials and equipment (time, location, nomenclature, etc.)
Inventory quantity monitoring
Redistribution of surplus inventories
Formation of inventory standards for materials and equipment (as a function of place, time, nomenclature)
Creation and placement of inventories
Daily transaction rate Strict implementation of the developed rules for maintaining inventories of materials and equipment Regulatory replenishment
Order size calculation
Determining the time interval between orders
Accounting for the current level of inventories of materials and equipment in warehouses

Note that at the enterprise level, inventories are among the objects that require large capital investments, and therefore represent one of the factors that determine the policy of the enterprise and affect the level of logistics services as a whole. At what level will the decision be made to create (or not create) inventories and who will carry out the inventory management process is the main task that needs to be solved.


Inventory management is associated with the rationalization of delivery schemes for materials and equipment to the point of consumption, and the determination of logistics channels for material flow. The selection and organization of material flows are a significant reserve for increasing the efficiency of logistics processes. As an example, we will give a schematic diagram of logistics channels for the movement of materials and equipment (options for logistics channels for the movement of materials and equipment are shown in the diagram below, their analysis is in Table 4). It is assumed that Warehouse No. 1 is located in the area where materials and materials are received (external entrance to the logistics channel), i.e., it receives products from the supplier, and Warehouse No. 2 is located closer to the final recipient (consumer) of materials and materials.


Thus, the organization optimal system distribution of materials and equipment depends on the number of warehouses in the logistics channel and their specialization. The warehouse system has a significant impact on the costs in the process of bringing materials and materials to recipients, and through them - on the final cost of the received materials and materials.

Table 4
Logistics channel Advantages Flaws
1…5 Consolidation of supplies according to warehouse nomenclature. Getting the best price from the MTP manufacturer Insufficient service for the Recipient of materials and equipment in terms of assortment and delivery
2 Lowest cost of materials and equipment To get the best price, each Recipient needs to buy large quantities, which is most likely unacceptable for him.
The largest costs for processing orders and deliveries
3…6 Satisfactory service for the recipient The order size may not be sufficient to obtain the best price from the Manufacturer; low reliability of supplies from manufacturers of materials and equipment and, as a consequence, an increase in the safety stock of materials and equipment
1…4…6 Best service for the recipient in terms of assortment and batch size The most high price on MTP, the channel includes two intermediaries

Strengthening the centralization of management makes it possible to improve the criteria for assessing the warehouse management system and is one of the significant reserves for increasing the efficiency of the management system. Inventory management is also closely related to the organization of transportation. To do this, it is necessary to solve a number of problems, the list of which is summarized below:

  • optimization transport systems, including the creation and assessment of transport corridors and chains;
  • planning transport processes for various types transport, choosing the optimal solution in cases of multimodal transport;
  • choosing the type and type of vehicle;
  • determination and coordination of transport tariffs.


In addition, it should be taken into account that the transportation of materials and equipment is one of the key cost elements in the company’s activities and it must be managed in order to minimize costs while maintaining the necessary parameters of transport services. The main factor in determining the choice of a particular transport chain is the required delivery time for materials and equipment, followed by transportation costs, reliability and quality of service, size of supply, transportation time, type of equipment transported, the possibility of damage and the range of services provided.

For rational inventory management, organizing control over their condition is also important. The information received must meet the following requirements:

  • promptly reflect information on the amount of reserves and deviations from norms;
  • include all the necessary data on the state of the movement process of each material included in the materials and materials (receipt, consumption);
  • the cost of collecting and processing the necessary information should be minimal.

Let's summarize what was said above. A lack of inventories often leads to a disruption in the rhythm of production, a decrease in labor productivity, overexpenditure of material resources due to forced irrational replacements and an increase in the cost of manufactured products, does not allow for the uninterrupted process of shipment of finished products (which accordingly reduces the volume of their sales), reduces the amount of profit received and leads to the loss of potential buyers. At the same time, the presence of unused inventories slows down the turnover of working capital, diverts material resources from circulation, reduces the rate of reproduction and leads to high costs for maintaining the inventories themselves. Operation of the enterprise with relatively high level his inventory becomes simply ineffective, because in this case additional costs for maintaining inventory increase, the cost of production increases and its competitiveness decreases. In conditions market economy questions of rational and effective organization processes of management and control of the movement of materials and equipment acquire particular relevance. The correct approach to solving them is necessary to optimize the level and effective use inventories, to minimize working capital invested in them, and, consequently, to increase the profitability of any enterprise.


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