What is technical economic indicators Project and which of them are most important for planning and business organization? With the help of technical and economic indicators, it is possible to draw conclusions about how efficiently the company uses resources whether high quality products are enough, there are way optimization to increase productivity. This information can be used to analyze already existing production, and may be the basis for the preparation of a feasibility study of the project.

Technical and economic indicators are the combination of the characteristics of the material and production base of the enterprise or the project being developed. They are fundamentally important both for the operating enterprise and for the startup. The database analysis of the company's prospects or production as a whole is carried out.

Technical and economic characteristics perform the following functions:

• give comprehensive objective information about the efficiency of using existing or potential resources;
• used to plan production, calculations of the cost of products, expenses, revenues and profits;
• serve as a basis for evaluating the actions of the company's management;
• used to compare the company with competitors, allow it to determine its place and prospects in the market, find new competitive advantages or ways to create them;
• can be the basis for developing a reform or optimization program;
• allow to prepare summary data for investors, on the basis of which the prospects for investing in the project are evaluated.

Monitoring the technical and economic characteristics helps the headup managers to understand whether they are moving in the right direction or it is necessary to change the development vector. For investors, this information is valuable in its practicality: a project confirmed by such data looks convincing presentation without specific calculations and objective data.

Specifications of any project uses technical and economic indicators

Key technical and economic indicators

To deal with what kind of technical and economic indicators should get into focus when developing a project or an assessment of the enterprise, the following table will help:

Indicator	a brief description of
Productive capacity	The maximum available amount of products, goods, services on existing equipment. As a rule, it is estimated in natural units of measurement - pieces, units, kilograms, tons, meters, etc.
Actual production of products	How many products are available in fact. The indicator is compared with the maximum production capacity.
Production capacity utilization factor	Depends on the two previous factors, it is defined as the ratio of actually produced products to performance at maximum facilities.
Commodity products	The cost of actually produced products. Measured in money - rubles, dollars or euros.
Product costs	An indicator reflecting how many resources the manufacturer spends on the production of products.
Revenue OT implemented goods and services	Shows how much the company has earned on the fact on the sale of products.
The cost of fixed assets	The initial value of the main means of production - equipment, real estate, technology.
FondoOstitch	Efficiency of using fixed assets
The number of working personnel	How many people are involved in production.
The number of administrative staff	How many employees are engaged in project management.
Labor productivity	It is calculated as the ratio of actually produced products to the number of production state.
Average monthly payment	The average salary of the company's employees can be separately calculated for workers and managers.
Characteristics of personnel	An extensive data group, which includes information about age, education, field of employees.

The table shows the main characteristics that include any project TEO (see the next section). However, this does not mean that the list is limited by them. If necessary, executives or authors of the project can expand it with other characteristics - cost per unit of products, commercial products for 1 worker, the number of managers for 1 working, profitability and average annual number of personnel. When choosing characteristics, first of all, it is necessary to be guided solely with the needs of a specific project.

The technical and economic justification of the project will designate its prospects for investors and lenders.

What is the technical and economic justification of the project

The technical and economic substantiation of the project (TEO) is a document that describes the feasibility of creating a new product, new services, new production, etc. Developed not for the existing business, but for the created, started to go to the market. Its main purpose is to show investors how profitable or unprofitable has not yet implemented the project. TEO may require customer, new leader Companies or one of the founders of the project.

Strict requirements for what will contain justification does not exist. In each case, this is a unique set of parameters and characteristics that objectively describe the project. TEO cannot be confused with the presentation of the startup or business plan. It contains the most objective data, does not include marketing component, subjective assessments and hypothetical assumptions.

TEO is a system of maximum objective data that are directly dependent on each other.

The calculation of technical and economic indicators involves the use of the same indicators - the cost of funds, the amount of products manufactured, etc. The basis of the rationale will be the indicators presented in the table from the previous section. Which of them should be included, and how to exclude, develop directly developers.

Algorithm for creating a TEO for various objects

As a rule, the creation of a feasibility study for projects is the same stages, regardless of whether their implementation is assumed. The format of justification depends largely on its recipient: investors will suit the presentation with a detailed text report, the lender will more interest a brief summary. It is the addressee who must be a key criterion when creating a justification.

The development of TEO takes place the following stages:

1. Idea and a brief description of the project. Developers write down exactly what they want to create and how it will work.
2. Drawing up a list of necessary equipment, capacities, raw materials, suppliers, personnel. Developers describe how and with the help of which their project will earn.
3. Calculation of production capacity. At this stage, it is necessary to calculate how much, in which volume and at what speed will be carried out, and also calculate, whether it is enough to compete in the market.
4. Economic justification. The authors of the project consider the cost of production, monthly and annual revenue, profits.
5. Assessment of prospects. Based on all calculations, developers conclude about the prospects for their project. The rationale helps to see the real picture of the competitiveness of the project, attract creditors and investors.

Development of TEO will take a long time and will require the involvement of several specialists

Sample TEO

To better understand what is a feasibility study and which stages of creation it passes, consider an example. It should be borne in mind that in each individual case, the steps and their content may differ. The creation of a TEO can be compared with the preparation of the report or business plan: the total sequence of actions is about the same, but the specificity of the project fills them with different contents.

Sample of the technical and economic justification of the enterprise for the production of rubber crumb:

Project idea - Processing and disposal of rubber waste (mainly rubber tires) in order to earn money.

Summary - Small enterprise, the number of employees up to 15 people. There are 1-2 competitor on the market, but the demand for rubber disposal is generally high, the existing situation has to make earnings in this industry. Information in this section is based on the market analysis in the region, so it is necessary to pre-collect and recycle a large amount of information.

List of premises and business equipment:

• warehouse for storage of raw materials;
• mixer for rubber crumb;
• packing line.

In this section, developers list everything they need for work, as well as find the total cost of equipment and real estate. The result of the section should be a specific amount from which the project can be launched from scratch.

When the list of necessary equipment is prepared, it is necessary to calculate how many products it will produce. In this project we are talking about rubber babyThe number of which will be directly dependent on 2 factors: uninterrupted supply of raw materials (rubber waste) and mixer power. Find out how many crumbs are able to change the mixer to replace their technical documentation or after a full-fledged working day. The second option is preferable because it provides for the dependence of the indicator from the speed of employees.

When the maximum and actual production facilities are known, calculated how many products the company will be carried out for shifts, week, month. The cost is calculated, the optimal trade markup and the market price of crumbs. Based on these sums, revenue and profit of the enterprise for the first month and all of the following periods are calculated.

As a result, it should be a full substantiation of why the project is viable or not viable, it is worth or worth investing and effort into its implementation.

Conclusion

A technical and economic rationale helps start-up developers and investors to evaluate project prospects. The TEO content can differ significantly in different casesbecause it depends on the specifics of the industry. The basis of the rationale will make technical and economic characteristics, which in our material are presented in the form of a convenient table with a brief description.

Tasks for analyzing technical and economic indicators

- This is a system of meters, absolute and relative indicators, which characterizes the economic activity of the enterprise. The complex nature of the system of technical and economic indicators allows adequate to assess the activities of a separate enterprise and compare its results in the dynamics.

Technical and economic indicators must be analyzed by specialists in most economic specialties.

Evaluation of technical and economic indicators allows you to make objectively reasonable conclusions regarding the current economic activity Enterprises. The result of the analysis can also be a separate proposals for improving the situation in an enterprise, which are not directly related to the tasks set.

Analysis of the dynamics of technical and economic indicators of the enterprise is carried out by at least three years.

List of basic technical and economic indicators of the enterprise

Include the following:

List of technical and economic indicators of the enterprise

	Technical and economic indicators	Data source	Method of calculation
	Annual sales of products in value terms	String 2110 "Revenue" of the report on financial results
	Cost price	Row 2120 "Cost of sales" of a report on financial results
	Net profit	Row 2400 "Net profit (loss)" Report on Financial Results
	Profitability Sales		The ratio of net profit to revenue (in percent)
	Profitability of production		Cost ratio to revenue (in percent)
	Costs for 1 rub. realized products		Cost ratio to revenue (in rubles)
	The average annual value of fixed assets	Row 1150 "Basic Balance"	Middle-average metician for the period
	FondoOstitch		Revenue ratio to the average annual value of fixed assets (in rubles)
	Fondarity		Indicator Reverse Foundo-reporter
	Number of staff	Average number workers
	Salary staff	Fund wages Personnel
	Labor productivity		Revenue ratio to personnel
	Fundsacking		The attitude of the average annual value of fixed assets to the number of personnel

Indicators are compared in dynamics in several years or periods, which makes it possible to conclude positive or negative changes in the enterprise's activities. Technical and economic indicators are present in a tabular form. After the table, the analysis of the indicators on the rows of the table. Then there is a general conclusion about a positive or negative vector of enterprise development for the period under review.

An example of an analysis of the technical and economic indicators of the enterprise

An example of analyzing technical and economic indicators

Technical and economic indicators				Change
Sales volume, thousand rubles.
Cost, thousand rubles.
Net profit, thousand rubles.
Profitability Sales,%
PoDoOUTDACH, thousand rubles.
Fondarity
Number of personnel, people
Personnel salary, thousand rubles.

Analyzing table data, you can draw the following conclusions.

The absolute increase in the volume of products has exceeded 1.8 billion rubles, the growth was 34.62%. At the same time, the costs of the ruble of realized products increased by 6 kopecks, and the cost increased by 43.50%, which is a negative trend compared with the increase in the volume of products. The observed increase in revenue volumes, which increased from 5.4 billion rubles. Up to 7.3 billion rubles, and an increase in net profit by 19.75% was caused by the expansion of the objects entered into operation and work performed in 2018. The lag of profit growth rates indicates not enough effective organization Outblow processes.

In this regard, sales profitability decreased by more than 11%, although in 2017 there was some increase compared with 2016. Such a tendency indicates a qualitative slowdown in the development of the enterprise against the background of reducing the amount of profit obtained while maintaining the cost structure. At the same time, the low value of profitability should be noted, which indicates a small commercial markup established by the enterprise.

The cost of fixed assets of the enterprise for the analyzed period has increased significantly. The key growth factors began to increase the construction of fixed assets and their expansion in the organization.

Some 12.62% reduction indicates a decrease in the efficiency of the use of fixed assets, however, given the rise in the value of fixed assets, which amounted to 54.06% compared with the sales revenue, which increased by 44.62%, can be judged by the need to intensify the use fixed assets that have an enterprise.

A small increase in the capital capacity, which characterizes the cost of production base funds, coming for 1 rub. products, is a negative trend, indicating the decline in intensive development economic activity Enterprises. However, given the level of increasing the cost of fixed assets, one should judge the prospective possibilities for further expansion of the scope of the company's main activity.

The average number of employees in the enterprise is 1181 people and has increased significantly over the past three years, the growth amounted to 55.19%. At the same time, employee wages increased by more than 61 million rubles, and the growth rate was 12.32%, which is significantly less than the growth rate of employees. This indicates attraction to the company significant number employees for full-time positions with low wages. A fairly significant reduction in labor productivity confirms this, but it should be noted an increase in this indicator in 2018 compared with the previous period, which was affected by a significant increase in sales volumes in 2018. The stock creation has practically not changed, a slight reduction of 0.73% is caused by a rapid increase in the number of personnel.

Thus, it is possible to make an objective conclusion that for the 2017 enterprise has become a difficult period that significantly influenced the decline in the effectiveness of economic activity due to negative cost growth trends against the backdrop of the growth of revenue and profits, as well as a simultaneous increase in fixed assets and number of personnel. . However, positive trends should be noted in 2018, which make it possible to judge the availability of the system development of the enterprise to eliminate structural contradictions in its economic activity. In addition, despite negative trends, the company demonstrates confident progressive development, as evidenced by the growth of net profit. In the near future, the company needs to solve internal problems associated with improving the efficiency of production capacity and increasing their degree of loading.

An example of the analysis of technical and economic indicators with negative dynamics of the enterprise

Main technical and economic indicators

Technical and economic indicators				Change
Revenue, thousand rubles.
Sales cost, thousand rubles.
Costs for 1 rub. realized products, rub.
Net profit, thousand rubles.
Profitability Sales,%
The average annual value of fixed assets, thousand rubles.
PoDoOUTDACH, thousand rubles.
Fondarity
Number of personnel, people
Annual wage fund, thousand rubles.
Average annual salary of 1 working, thousand rubles.
Labor productivity, thousand rubles / person.
Fundsacking, thousand rubles / person

We draw conclusions about the dynamics of the enterprise's technical and economic indicators for the analyzed period.

For the analyzed period, there is a reduction in revenue volumes by more than 2.8 billion rubles, the decline was 38.7%. At the same time, the cost of the ruble of realized products decreased by 18 kopecks, and the cost decreased by 54.36%, which, compared with the dynamics of revenue, can be recognized as a positive trend. But, net profit decreased by 32.21%, which amounted to more than 164 million rubles. In absolute terms. Thus, uniquely negative output from these trends should not, as the reduction in revenue volumes and, accordingly, cost and net profit can be caused by changes in the structure of revenues, the completion of a number of large projects or other similar factors in 2015.

There is a small positive dynamics of sales profitability. At the same time, the low value of profitability should be noted, which indicates a rational approach of the enterprise to the implementation of the main activity. This situation is caused by the nature of the main activities of the enterprise and the relevant working conditions.

The cost of fixed assets of the FIP HOUSE for the analyzed period has grown slightly. At the same time, the decrease in fund-studies by 39.41% indicates a decrease in the efficiency of the use of fixed assets, however, given the reduction in revenue volumes, this trend seems objective. At the same time, it is possible to judge the need to intensify the use of fixed assets that the enterprise has. A significant increase in the capital capacity characterizing the cost of production base funds occurring on 1 rub. Products, is a negative trend, indicating the decline in the rate of intensive development of the economic activity of the enterprise. However, given the relatively low level of durability and revenue decrease, should be judged on the absence of the influence of this factor on the promising possibilities for further expansion of the scope of the main activity of the enterprise.

The average number of employees in the enterprise increased by 253 people, an increase was 20.32%. At the same time, the annual fund remuneration of staff increased by almost 229 million rubles, and the growth rate was 12.27%, which is less than the growth rate of the number of employees. This indicates possible problems in working with personnel, since the annual salary of one employee decreased by 100 thousand rubles.

With regard to productivity in 2016, there was a tendency to decline, but in 2015 compared with 2014, labor productivity did not demonstrate major changes. As a result, for the analyzed period, the reduction in labor productivity amounted to 49.05%, which is significantly greater than the reduction in wages, which is the extremely negative point for the company, indicating the decline in the efficiency of the use of labor resources of the enterprise. At the same time, this negative dynamics is due to a reduction in revenue volumes in 2016. Fundsacking has decreased by 15.92%, which is caused by the increase in the number of personnel with a practically unchanged value of fixed assets.

It should be noted that, despite negative trends, one can judge the existence of an enterprise of the enterprise's system development to eliminate the destructive trends in its economic activity. In addition, despite negative trends, the company remains profitable. In the near future, the enterprise needs to solve internal problems associated with improving the efficiency of the use of resources available at its disposal.

conclusions

Technical and economic indicators of enterprise activities are used to plan and analyze production opportunities Enterprises, assessments of labor and technical capabilities, efficiency of the use of production assets and labor resources. They are the basis for the development of the production and financial plan of the enterprise. Based on technical and economic indicators, it is also possible to establish standards for future periods in the framework of intra-profit planning in the enterprise.

It should be noted that there are specific technical and economic indicators for individual sectors of the economy and fields of activity. The current system of technical and economic indicators is combined with a well-established methodology for their calculus and evaluation. This allows you to compare the various enterprises of one industry on the effectiveness of economic and economic activity or market segment to assess and identify intra-production reserves. Based on such a comparison, it is possible to obtain additional competitive advantages.

1 source data for calculation.

5. Calculation of normalized working capital.

6. Calculation of the number of industrial and industrial staff of the enterprise.

7. Calculation of the wage fund of industrial and production personnel.

Literature

Introduction

Curriculum contains and completed calculations on the following sections:

1. Business data of the enterprise manufacturing program.

2. The production capacity of the enterprise.

3. The main indicators of the manufacturing program.

4.The system of the main production facilities of the enterprise.

5. Dramed of normalized working capital.

6. Increases the number of industrial and industrial staff of the enterprise.

7. The wage foundation of industrial and production personnel.

8. Consight of deductions for social needs.

9. The study of labor productivity.

10. Calculation of product costs.

11. Calculation of prices, profits and profitability.

12. Drawing up a table of the main technical and economic indicators of the enterprise.

Calculation in the course work is made on a planned year.

1 source data for calculation.

1.Table 1. Task for coursework.

Number option	Number of products for the year N, pc.	Cost of materials, with m, rub. / PC.	Cost of component products, with ki, rub. / PC.	Cost of electrical energy on technological purposes with email, rub. / Pc.	The complexity of the unit of products on the discharge of work, Ti, normal hour.			Complete complexity of the unit of products, T n, normal hour.

1. Summer working days a year: doda \u003d 240 days.

2. Clearness of the working day (shift): TCM \u003d 8 hours.

3. Production cycle production cycle: TC \u003d 10 days.

4.Cheeficient technical readiness of work in progress: KNPP \u003d 0.5.

5.Cheefficient to perform the norms of the main production workers: to VN \u003d 1.1.

6.Maximum number of jobs in the enterprise: N Mak \u003d 40.

7.Ceficient loading of equipment of one workplace: K Z \u003d 0.9.

8. Number of revolutions for the year: K Ob \u003d 6.

9. The location occupied by one workplace (including equipment): s pm \u003d 20 m 2.

10. Height of the production building: H PR \u003d 6M.

11. Height of auxiliary premises: H VSP \u003d 4M.

12. The cost of 1 m 3 of the production building: with production \u003d 500 rubles.

13. Cost 1 m 3 of auxiliary premises: with VSP \u003d 1000 rubles.

14. The cost of equipment of one workplace: with PM \u003d 50,000 rubles.

15. District coefficient for calculating wages: to heaven \u003d 1.2.

16. The tariff rate of the first discharge of the tariff mesh for production workers is 5% of the minimum wages: from 1 \u003d 0.05 × s min (from January 1, 2001, the minimum wage in Russia is equal to: with min \u003d 100 rubles. ), [C 1] \u003d rub / hour.

Table 2. Tariff mesh for manufacturing workers.

		Tariff coefficients on discharges (to the magnitude of the tariff rate of 1 discharge), to T I
	maintenance
	auxiliary

2. Calculation of the production capacity of the enterprise.

2.1 The production capacity of the enterprise can be determined by the formula:

where t EF is an effective way to operate the work of the enterprise for the year:

2.2 The coefficient of use of production capacity for the manufacture of the amount of products specified in the course project is calculated by the formula:

3. Calculation of the main indicators of the manufacturing program of the enterprise.

3.1 The volume of commercial products of the enterprise for the year is:

In normal clocks

or, in rubles,

where is the prod - the selling price of products (see Table 7).

3.2 The standard of work in progress is calculated using the formula:

in normal clocks

where - Daily production of products, pieces or in rubles:

where s 1 is full - the total cost of the product unit (see Table 6).

3.3 The volume of gross products of the enterprise is:

in the norm-hours, in rubles:

4. Calculation of the main production facilities of the enterprise.

4.1 The number of equipment necessary for the manufacture of a given volume of products V TP (normo-clock) is equal:

4.2 The cost of equipment at workplaces involved in the performance of the production task of the course work is calculated by the formula:

4.3 The cost of production and auxiliary premises of the entire enterprise is calculated on the basis of the enterprise's production capacity, as follows:

initially, we count the size of the entire production area:

then we count the size of the area of \u200b\u200bauxiliary premises:

the area of \u200b\u200bthe entire enterprise is equal to:

including part of the area used to perform the task of the course work:

m 2.

and the volume of auxiliary premises:

and finally, the cost of the entire building is calculated:

4.4 The cost of the part of the building used to perform the task of the course work is equal to:

4.5 The cost of facilities, machines and transfer devices used to perform the course work with CO is 12% of the cost of a part of the building calculated in the previous paragraph and is equal:

4.6 The cost of the vehicles used with tri is equal to 20% of the cost of equipment at workplaces involved in the performance of the course work and is equal to:

4.7 The cost of tools, equipment and inventory with INSTRAY is 4% of the cost of equipment at workplaces and is equal:

4.8 Thus, the carrying amount of the main production facilities of the enterprise involved in the performance of the production task of the course work is equal to:

5. Calculation of normalized working capital.

5.1 Determining the needs of the enterprise in working capital is carried out on the basis of the value of the annual production of N and the number of revolutions of working capital for the same period to about:

where is the wholesale price of the unit of products (see Table 7).

6. Calculation of the number of industrial production staff of the enterprise.

6.1 The number of basic production work enterprises is calculated by the formula:

C. person.

where t slave - the fund of the useful time of one main production worker:

where T HB \u003d 0.13 (13%) is the percentage of the nebid to work due to vacations, diseases, etc.

6.2 The number of auxiliary production workers of the VSP is calculated on service standards (Table 3).

Table 3. Numerical standards for auxiliary workers.

	Profession, "I"	Service rate
	Adjuster	1 Adjuster for 10 Equipment
	Repairman	1 Locksmith for 15 pieces of equipment
	Fitter electrician	1 Locksmith for 20 units of equipment
	Plumbing fitter	1 Locksmith for 500 m 2 rooms
	Transport worker	1 worker for 20 jobs
	Storekeeper	1 Storekeeper for 2 warehouses

Note: At a small enterprise, you must have at least two warehouses.

6.3 The number of managers, specialists and employees of C services is calculated by staffing schedule (Table 4).

Table 4. The staff schedule of the enterprise.

	Position	Number, people	Salary per month, rub.
	Director
	Chief Accountant
	Director of operations
	Technologist-normizer
	Head master
	Forwarder-supplier
	Cleaner of premises (1 per 1000 m 2 Square)
Total sn staff

6.4 The number of industrial and industrial staff of the enterprise is equal to:

7. Calculation of the wage fund of industrial and production personnel.

7.1 Direct wages of the main production working and particlers are calculated based on the amount of products n, its laboriousness on discharges Ti (see Table 1), the tariff rate of the 1st discharge with 1 and the values \u200b\u200bof the tariff coefficients on the discharges to Ti (see Table 2) :

7.2 Direct wages of auxiliary manufacturing volunteers are determined, based on the number by profession from i (see Table 3), the value of the tariff rate of the 1st discharge from 1 and the values \u200b\u200bof the tariff coefficients on discharges to Ti (see Table 2), as well as values Slave and to Paradise:

7.3 Salary of managers, specialists and employees are calculated on a staffing schedule (see Table 4) taking into account the district coefficient:

where n Mons \u003d 11 - the number of working months in the planned year.

7.4 The size of the award for managers, specialists and employees is 40% of the magnitude of wages:

7.5 The main salary of managers, specialists and employees is equal to:

7.6 Additional salary of managers, employees and specialists is 13% of their main wages:

7.7 Main manufacturing workers are paid by a piece-premium system and the size of the award for them is 50% of the direct salary:

7.8 Auxiliary manufacturing workers are paid on the premium-premium system and the size of the award for them is 45% of the largest wages:

7.9 The main salary of the main production workers is:

7.10 Main wages of auxiliary production workers are equal to:

7.11 The main salary of all production workers is:

7.12 Additional wages for basic and auxiliary production workers are 13% of their main wages (see the structure of the useful time fund of the main production worker, paragraph 6.1):

7.13 Additional salary for all production workers is equal to:

7.14 Wage Fund of all industrial and industrial staff of the enterprise FZP PPP is consisted of:

a) Wage Fund of the main workers:

b) Wage Fund Auxiliary Workers:

c) Wage Fund of managers, specialists and employees:

In this way:

7.15 The average wage level of the entire industrial and production personnel in the planned year is:

Similarly, the average level of wages in all categories of industrial and industrial staff of the enterprise is calculated:

8. Calculation of deductions for social needs.

Calculation of deductions for social needs from the wage fund of all categories of industrial and production personnel is carried out in accordance with the value established on the current legislation (a single social tax, the USN):

Currently, the ESN is 38.7% of the wage Fund.

The results of payroll calculations are entered in Table 5.

Table 5. Wage Fund of the categories of industrial and industrial personnel of a small enterprise for a planned year.

	Main manufacturing workers	Auxiliary manufacturing workers	Managers, specialists and employees	Industrial and industrial staff
Number
Direct salary
Basic salary
Additional salary,
Wages fund
Average salary,

9. Calculation of labor productivity.

Labor productivity per working is calculated by the formula:

10. Calculation of product costs.

The procedure for calculating the cost of products of a small company is specified in Table 6.

10.1 The value of the costs for the maintenance, the operation of equipment and transport in the course work is taken equal to 12% of the book value of equipment, transport, tools, equipment and inventory:

10.2 Value of public expenditures is 200% of the main salary of production workers:

10.3 The magnitude of commercial (non-productive) costs in the course work is 8% of the production cost:

10.4 Now we know the total cost of the unit of products:

rub.,

therefore, we can be able to calculate the nomination of the incomplete production of V refinery in rubles (see section 3.2).

Table 6. Calculation of the cost of all products.

	Articles and property elements	Amount, rub.	Specific weight of the installment cost,%
	Basic and auxiliary materials
	Accessories and semi-finished products
	Electric Energy on technological goals
	Additional wages of production workers
	Executions on social needs with the main and additional wages of production workers
	The cost of maintenance and operation of equipment and transport
	Technical cost
	Hosteranvian expenses
	Production cost, s production
	Commercial expenses
	Complete cost, full

11. Calculation of prices, profits and profitability.

When drawing up a plan, the next year the two prices of each product planned to be produced in the enterprise are calculated:

1. Sale, providing the manufacturer normal reproduction conditions;

2.Mimal, compensating costs to the enterprise at a minimum profit.

In Russia, the projected price is calculated in the form shown in Table 7

Table 7. Calculation of the selling price unit of products.

	Pricing elements	Sales price, TR PR, rub.	Minimum price, rub.
	Complete cost, s 1 full
	Wholesale price, q wholesale
	Value Added Tax (VAT)
	Vacation price,

11.1 The profit of the enterprise for the calculation of the sales price is calculated according to the adopted profitability standard, equal to 25% of the total cost of a unit of products:

to calculate the minimum price, the profit is taken equal to 9% of the total cost:

11.2 Wholesale price c The wholesale is equal to the amount of total cost and profits:

minimum q wholesale:

11.3 Vacation price of an enterprise (sale or minimum) is equal to a wholesale price plus value added tax currently 20% of the company's wholesale price:

12.1 Now we know the sales price of the production, so we can calculate the volume of commercial products of the enterprise in rubles:

as well as the volume of gross production V EP in rubles (see section 3.3).

The results of all calculations will be reduced to the final table 8.

Table 8. The main technical and economic indicators of the work of a small enterprise on a planned year.

	Name of the indicator	unit of measurement	Great indicator
	Volume of commercial products
	Volume of gross products	Working hour
	Productive capacity
	Production Power Use Coefficient
	The cost of the main production facilities involved in the implementation of the production program
	Cost of normalized working capital
	The number of industrial production personnel
	The main salary of production workers
	Wage Fund of Industrial and Industrial Personnel
	The average salary of one working for planning year
	Labor productivity of one working	Pieces / people.
	Complete cost of products
	Profit on standard
	Selling price
	Total profitability
	Profitability of the product

Literature

1. For example, the discipline program "Economics and Management of the Enterprise". -M. Publishing house CJSC Polygraphy, 1997.

2. State educational standard of secondary vocational education in the specialty 1806, the Ministry of General and Professional Education of the Russian Federation, M., 1997.

3. State educational standard of secondary vocational education in the specialty 2014, the Ministry of General and Professional Education of the Russian Federation, M., 1997.

4. State Educational Standard of secondary vocational education in 1911, Ministry of General and Vocational Education of the Russian Federation, M., 1997.

5.Sergeev I.V. Economics of the enterprise. Tutorial - M.: Finance and Statistics, 1999.

6. Economics by an enterprise / Ed. V. Ya. Gorfinkel, V. A. Schwander. Textbook- M.: Banks and stock exchanges, 1998.

7. Economics of the enterprise / Ed. O. I. Volkov. Tutorial - M.: Infra-M, 1999.

8.Kozhekin G. Ya., Sinitsa L. M. Organization of production. Tutorial - Minsk: Ecoperes

Small business and its role in the economy market. Organizational and economic characteristics of the enterprise. Calculation of TEP when changing production factors, as well as the development of proposals for improving the effectiveness of the object under consideration.

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COURSE WORK

Calculation of technical and economic indicators

Introduction

1. Small business

2. Organizational and economic characteristics of CJSC "TSSMZ"

3. Calculation of technical and economic indicators CJSC CSMZ

5. Analysis of the TEP and the development of proposals for improving the effectiveness of the object under consideration

Bibliographic list

Introduction

World practice convincingly indicates that even in countries with a developed market economy, small entrepreneurship has a significant impact on the development of the national economy, the solution of social problems, an increase in the number of employees. " In terms of working, in terms of the volume of manufactured and implemented goods, work performed and services provided, small business entities in individual countries occupy a leading role. In the Russian Federation adopted in the Russian Federation during 1991-1995 Legislative I. regulatory acts It is indicated that the development of small business in the country is one of the areas of economic reform that promote the development of competition, filling the consumer market with goods and services, creating new jobs, forming a wide layer of owners and entrepreneurs.

In the Federal Law of the Russian Federation "On State Support for Small Entrepreneurship in the Russian Federation" states that this Law is aimed at implementing the right of citizens' right established by the Constitution of the Russian Federation to use "their abilities and property for the implementation of entrepreneurial and other economic activities. This provision establishes the economic and social role of small entrepreneurship.

Relevance of the topic Studies are determined by the need to enhance the development of small entrepreneurship as one of the conditions for the early completion of the market transformation of the domestic economy. In the system of economic and social relations of most states, small entrepreneurship performs today major functions. In this area, the main part of the gross domestic product is carried out, the employment of most of the working population is provided. Small business promotes the development of scientific and technological progress, creating more than half of all innovations. Finally, thanks to him, he originated and acquired his modern view so-called " middle class» - the most important factor socio-political stability modern society. Study of this topic is engaged in such scientists like Giblin A., Vilensky A., Evalenko M., Orlov A., Suvorov A., Flowers V., et al.

The purpose of the course work It is the consideration of small enterprises as forms of entrepreneurial activity, an analysis of small businesses, the definition of promising areas for the development of small businesses that meet the new conditions of economic transformations.

The goal assumes the solution of the following tasks: - Disclosure of the essence of the concept of a small enterprise; - consideration of the criteria for attributing business entities to small enterprises; - study characteristic features small enterprises; - Search for methods for further improvement of measures of state support for small entrepreneurship.

1. Small business

Small business is entrepreneurial activities carried out by market economy in established laws Criteria (indicators), constituting the essence of the concept. The main criterion for attributing the subjects of a market economy to small business entities is primarily the average number of employees occupied during the reporting period in the enterprise.

The following criteria for attributing to small businesses are most often applied: the average number of employees employed at the enterprise, the size of the authorized capital, the annual turnover received by the enterprise is usually over the year and the value of assets.

In Russian practice, small entrepreneurship was permitted in 1988. Initially, the small number of state-owned enterprises, in which the average number of annually ever exceeded 100 people. So, in accordance with the Decree of the Council of Ministers of the USSR from August 1990, an enterprise with a number of annually occupied, not exceeding: in industry - 200 people, in science and scientific service - 100, in other industrial sectors - - 50, in the branches of the non-productive sphere - 25, in retail - 15.

Along with this, the volume of economic turnover was also taken into account, the right to determine the quantitative value of which was provided to the Union republics. However, the magnitude of the economic turnover was almost never established. The principle of attributing enterprises to small in the number of employees has been preserved in modern Russian legislation.

In accordance with the Federal Law of the Russian Federation dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" to the subjects of small and medium-sized enterprises include those contributed to the Unified state Register legal entities Consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises), as well as individualsincluded in the Unified State Register of Individual Entrepreneurs and business activities without the formation of a legal entity (hereinafter - individual entrepreneurs), peasant (farmer) farms that meet the following conditions:

1. For legal entities - the total share of the participation of the Russian Federation, the constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed 25% (with the exception of the assets of joint stock investment funds and closed mutual investment funds ), the share of participation belonging to one or several legal entities who are not subjects of small and medium-sized businesses should not exceed 25%;

2 . The average number of employees for the previous calendar year should not exceed the following limit values \u200b\u200bof the average number of employees for each category of small and medium-sized businesses: - 101 to 250 people inclusive for medium enterprises; - 100 people inclusive for small enterprises; Among small enterprises, microenterprises are allocated - up to 15 people;

3 . Revenue from the sale of goods (works, services) without taking into account the value added tax or the carrying amount of assets (the residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values \u200b\u200bestablished by the Government of the Russian Federation for each category of small and medium-sized businesses . The limit values \u200b\u200bof the revenue from the sale of goods (services, services) and the carrying amount of assets are established by the Government of the Russian Federation once every 5 years, taking into account these solid statistical observations for the activities of small and medium-sized businesses.

The category of a small business entity is determined in accordance with the greatest condition established by the set out of paragraph 2 and 3. The category of small business entity changes only if the limit values \u200b\u200bare higher or below the limit values \u200b\u200bspecified in paragraph 2 and 3 for two Calendar years, following one by one. Newly created organizations or newly registered individual entrepreneurs and peasant (farmer) farms during the year in which they are registered can be attributed to small businesses if their average number of employees, revenue from the sale of goods (works, services) or balance sheet The cost of assets (the residual value of fixed assets and intangible assets) for the period that has passed since their state registration does not exceed the limit values \u200b\u200bset in paragraph 2 and 3. The average number of employees of the micro-enterprise and a small enterprise for the calendar year is determined by all Its workers, including workers working in civil law agreements or part-time, taking into account the actual time, workers of representative offices, branches and other separate divisions of the specified micro-enterprise, a small enterprise. Revenue from the sale of goods (works, services) for the calendar year is determined in the manner prescribed by the Tax Code of the Russian Federation. The balance sheet value of assets (the residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Support for small business in the Russian Federation

State support for small entrepreneurship is carried out in the following areas: - Formation of the infrastructure of support and the development of small entrepreneurship; - the creation of preferential conditions for using small business entities of public financial, material and technical and information resources, as well as scientific and technical developments and technologies; - establishing a simplified procedure for registering small businesses, licensing their activities, certification of their products, presentation of state statistical and accounting reporting; - Support foreign economic activity small businesses, including promoting the development of their trade, scientific and technical, industrial, information connections with foreign states; - organization of training, retraining and advanced training of personnel for small enterprises.

State support for small entrepreneurship is carried out in accordance with the federal program of state support for small entrepreneurship, regional (interregional), sectoral (inter-sectoral) and municipal programs for the development and support of small business, developed by the Government of the Russian Federation, the executive authorities of the constituent entities of the Russian Federation and the authorities local governments. The state program is a complex linked to resources, contractors, the deadline for the implementation of research, industrial, socio-economic, organizational and other events. The Government of the Russian Federation annually before the submission of the federal budget makes a project for the Federal Assembly of the Russian Federation Federal program State support for small entrepreneurship. The federal budget annually provides for the allocation of allocations for its implementation. State and municipal support programs for small entrepreneurship include the following main provisions: - measures to form the development infrastructure and support for small entrepreneurship at the federal, regional and local levels; - perspective directions development of small entrepreneurship and priority activities of small business entities; - measures taken to implement the main directions and development forms of support for small entrepreneurship; - measures to engage in the involvement of socially not protected segments of the population, including disabled people, women, young people dismissed to the reserve (resignation) of military personnel, unemployed, refugees and forced displaced persons, persons who returned from the places of detention; - proposals for the establishment of tax benefits and annual allocation of funds from the relevant budgets for supporting small businesses; - measures to ensure the transfer of small business entities of research, experimental and technological work, as well as innovative programs; - measures to ensure the transfer of small business entities not completed by construction and empty objects, as well as unprofitable and unprofitable enterprises on preferential terms; - Measures to provide small businesses opportunities for the priority renclification of the properties rented by them, taking into account the funds invested in these objects.

Government programs for supporting small business should be correlated with state-owned employment promotion programs, the implementation of migration policies, solutions environmental problems and elimination of consequences emergency situations. Financial support for state and municipal support for small business support is carried out annually at the expense of the federal budget, the funds of the budgets of the constituent entities of the Russian Federation and the funds of local budgets, as well as at the expense of other sources. The volume of mandatory annual allocated funds is indicated in the consumables of the federal budget with a separate line. The amount of funding for these programs at the expense of the budgets of the constituent entities of the Russian Federation and the means of local budgets is indicated in the expenditure part of the relevant budgets by a separate line. Lending to small business entities is carried out on preferential conditions with compensation for the corresponding difference with credit institutions at the expense of the funds of small business support funds. Small Business Support Funds have the right to compensate for credit institutions fully or partially affected by their income when lending to small business entities on preferential terms. Insurance of small business entities is also carried out on preferential terms. At the same time, insurance organizations carrying out insurance of small business entities are beneficial. Small Business Support Funds have the right to compensate for insurance organizations in a fully or partially affected income in case of insuring on preferential conditions of small business entities. The size, procedure and conditions of compensation are established by the contract between the insurance organization and the corresponding Fund for supporting small entrepreneurship. A special survey of representatives of small businesses has shown that a third of the heads of small enterprises intends to receive loans in state support for small entrepreneurship support. Credit - cash provided by the Bank or other credit institution (creditor) credit Treaty The borrower on the terms of return and, as a rule, the payability (in the form of interest for the use of the loan). Then the so-called "partner loan" follows, bank credit, attracting loans from international organizations and foreign firms, obtaining loans in credit cooperatives.

Of course, the solution to the problem of small business access to sources of financing significantly activates this sector of the economy in the country. The level of its development, measured by the indicators generally accepted in developed countries, is clearly insufficient. So, on 1000 Russians there are on average only 6-7 small enterprises, whereas in the EU member countries - at least 25-35.

Currently, financial and credit mechanisms have been developed with the participation of the Federal Fund, which, subject to consistent support from the state, should ensure more free access of small enterprises to sources of financing and, which is especially important, allow many starting enterprises to start their own business from scratch .

One of the forms of support for small business lies in their participation in the production of products and goods (services) for state needs: The Government of the Russian Federation, the executive authorities of the constituent entities of the Russian Federation provide for reservations for small business entities of a certain share of manufacturing orders and supply separate species Products and goods (services) for state needs.

State customers in the formation and placement of orders and the conclusion of state contracts for the purchase and supply of products and goods (services) for state needs by types of products are obliged to place at least 15 percent of the total supplies for the state needs of this type of products on the basis of contests On the indicated supplies conducted between small business entities.

The federal executive bodies, the executive authorities of the constituent entities of the Russian Federation and local governments develop and carry out measures to create an appropriate information infrastructure in order to obtain small business entities of economic, legal, statistical, production and technological and other information necessary for them. effective developmentand in order to exchange between them with the specified information.

The federal executive bodies, the executive authorities of the constituent entities of the Russian Federation and local governments develop and carry out a set of measures to assist in providing small business entities modern equipment and technologies, in the creation of a network of technoparks, leasing firms, business incubators, production and technological centers and other objects of infrastructures created in order to support small business entities. The executive bodies and local governments are carried out measures to place orders for the production and supply of specialized equipment and other types of products for small business entities, contribute to the creation and organization of activities of small businesses, specialized wholesale markets, fairs of small business entities, including by providing buildings, structures, equipment, production and office rooms, other property in state or municipal property. The executive bodies and local governments provide the development of a training system, retraining and advanced training for small entrepreneurship. Institutions and organizations carrying out training, retraining and professional development of personnel for small entrepreneurship enjoy benefits.

Systematic training activities for small business entities carry out higher educational institutions of the country, for example Russian Academy entrepreneurship State University Management and others. So, in the State Department of Management For the first time in Russia, the Department of Entrepreneurship is educated, developed syllabus Training of specialists with higher education in the specializations of "Entrepreneurship", modern training and educational materials have been created.

Taxation Small business

Under small business entities are individual entrepreneurs and organizations registered under the laws of the Russian Federation, which meet the following requirements: the share capital (in the authorized capital of the participation of state, municipal property and property public organizations should not exceed 25%, the proportion belonging to one or more legal entities who are not small business entities should not exceed 25%); 2) the average number of employees. State support for small business in the field of taxation is carried out in two directions: the provision of tax breaks in the framework of the traditional current tax system; Simplification of the accounting system, reporting and taxation of small business entities. The first direction of state support for small business in the field of taxation is to provide general and special benefits. Currently, the following tax breaks for small enterprises are operating: small business entities have the right to apply the accelerated depreciation of the main production facilities; Small enterprises engaged in the production of consumer goods, construction and some others, do not pay income tax in the first two years of work; Small business entities pay taxes on the results of the quarter, without paying advance payments.

Another benefit is to provide small tax credit to the tax credit in the amount of 10% of the annual revenue by deferring the tax payment to the budget of the subject of the Russian Federation, but not more than 50%. Tax loan is provided for: acquisition and commissioning of domestic equipment that replaces imported; conducting research and development work; environmental protection; replacement of equipment in the framework of depreciation policy under the service life of purchased equipment over 8 years; Acquisition and commissioning automatic lines and automatic executions controlled by computer; Equipment designed to create jobs with disabilities. Tax loan is provided on the basis of a loan agreement concluded between tax authority and small enterprise.

The second direction is to simplify accounting and taxation - includes both the transition to a simplified accounting system, reporting and taxation and the transition to the system of payment of a unified tax on imputed income. For legal entities, the simplified accounting system, reporting and taxation includes: replace the majority of taxes with a single tax on income, simplify accounting and reporting, a decrease in the number of accounting forms and tax payments. The simplified system implies the payment of one tax on the results of the activity instead of a large number of federal, regional and local taxes and fees established by the legislation of the Russian Federation. For individual entrepreneurs, a simplified system means the replacement of personal income tax by the purchase of a patent, maintaining a book of income and expenses. The cost of an annual patent is established by the subject of the Russian Federation and depends on the type of activity. Individuals using a simplified system lead the book of income and expenses. A single tax on imputed income for certain types of activity is established and commissioned by the law of the subject of the Federation. General principles of its collection are defined federal law. The tax is subject to imputed income of organizations and individual entrepreneurs from the activities in the fields retail, household services and catering. With the introduction of a single taxpayer tax, translated on its payment, cease to pay most of the federal, regional and local taxes (including insurance premiums to state extrabudgetary funds). The tax rate is established by regional authorities and cannot exceed 20% of the imputed income, calculated on the base profitability per unit of the conditional indicator and the number of such units (trading area, the number of equipped jobs, the number of employees, etc.). A certificate for payment of a single tax is issued for each specific type of activity separately.

Change in taxation of small businesses in 2013.

Currently, in Russia, the main tax regimes for small businesses are: a single tax on implanted income (UNVD), a simplified tax system (USN). In addition, in 2012, entrepreneurs could switch to payments based on a patent. Since 2013, instead of a patent "simplification", an independent patent taxation system is introduced. Since 2013, changes will occur in taxation of small entrepreneurship. Patent tax system

Patent taxation system for small businesses will be more attractive and replaced by a valid basis based on a patent.

Only individual entrepreneurs can apply this mode. In 2012, on a patent on the UPN, the taxation was limited to the payment of the cost of a patent. In 2013, on the patent system, the payment of taxes is also replaced by the payment of the patent value. It is calculated at a rate of 6% of the possible annual income. The procedure for paying the cost of a patent differs from taxation of small businesses in other modes. You only need a patent cost. If the patent is purchased for a period of less than 6 months, then the full cost should be listed no later than 25 calendar days after the start of the patent. In case the patent is obtained for a period of 6 months before the calendar year, one third of the amount is paid no later than 25 calendar days after the start of the patent; Two thirds - no later than 30 calendar days before the end of the patent. Important change: The cost of a patent in 2013 cannot be reduced to paid insurance premiums for compulsory insurance. Single tax on imputed income (UNVD)

Another change that has affected the taxation of small entrepreneurship in 2013: the use of UTII will not be mandatory. In 2012, small business entities were obliged to pay UNVD, if the ENVD regime was introduced in the region. In 2013, the transition to UNVD voluntary. The procedure for calculating the "imputed" tax will also change if the activity was carried out by an incomplete calendar month. Since 2013, the tax calculation is carried out from the date of registration, based on the actual number of days spent in this month. The next important change is that to calculate the maximum number of employees (their number should not exceed 100 people) it will be necessary to use not the average, but the average number. Simplified taxation system (USN)

The taxation of small business enterprises is limited to the payment of a single tax on USN. For entrepreneurs, the "Simplified" tax replaces the payment of VAT, personal income tax, the property of individuals (in relation to the property used in the activity). The deadlines for submitting notifications about the transition to the USN. The notice for the transition to USN since 2013 should be filed no later than December 31, 2012 (and not November 30, as it was before). Newly registered small businesses can apply ASN from the date of registration. In 2012, it was necessary to have time to inform the Inspection on the transition to the USN within 5 days. From 2013, the deadline for filing a notification of the transition increased to 30 calendar days from the date of registration. If the notification is not presented in set timeThe taxpayer deprives the right to apply the USN.

Conclusion

The development of small businesses is caused by three consequences. 1. The peculiarities of the current stage of the development of scientific and technological progress, providing an appropriate material base for the effective functioning of small businesses. 2. Differentiation of consumer demand and the growth of the service sector in the conditions of growth of income of the population. 3. The desire to improve your financial situation. The advantage of small business is manifested in flexibility, efficiency, the ability to quickly adapt to changes in marketable congestion. The multiplicity of small firms favors competition. The significance of small enterprises is manifested in the socio-economic and political aspects: - Conditions to increase jobs; -Cradnes are given the opportunity to show their individual abilities due to the opening own businesscorresponding to their inclination; - adequate deep specialization and branched production cooperation, which serves as a condition for its high efficiency; This leads to the dynamic development of economic development, without which the growth of the national economy is not possible - the activities of large and medium-sized enterprises are serviced: scientific developments are underway, consulting services are provided, the sales and supply of raw materials and equipment are organized; - Demand consumers. The development of science, technology and technologies constantly leads to a qualitative change in demand, which cannot quickly respond to large enterprises due to inertness of production due to its bulkness. It can make small businesses that are easier and quickly releaded and monitored manufacturing process Based on changes in demand in the market.

Cooperation with small enterprises allows large enterprises identify sustainable trends in the change in demand and exit millions of consumers through the retail network of shops and shops; - ensures the stability of market relations, as citizens who actually are actually focused on achieving financial results. Entrepreneurship Economic Market

Thus, small enterprises - an integral part of the country's socio-economic system, a small entrepreneurship binds the country's economy into a single whole ...

2. Organizational and economic characteristics of the enterprise

Organizational and economic characteristics of CJSC "TSSMZ" Joint-stock company The Tsimlyan Shoezhekhansky Plant is a closed joint-stock company. Society is legal entity, acts on the basis of the charter and legislation of the Russian Federation. The Company was created without limiting the term of its activities, by transforming the rental enterprise and is its successor. Postal address: 347320, Russia, Tsimlyansk, Rostov region, ul. Factory, 21a. CEO Quint Viktor Konstantinovich Labor team of society amounted to individuals operating on the basis of labor contract(contract). The Company ensures compliance with safety regulations, industrial and fire safety. Also, society provides members of the Labor Treaty of the Collective Mandatory Medical Insurance, the deduction in Pension Fund, the payment of benefits for social insurance and also deductions to other mandatory extrabudgetary funds. The purpose of society is to extract profits. Society carries out the following main activities: - Shipbuilding and ship repair; - production of steel, cast iron and steel casting; - production of hydromechanization machines and equipment for sale in Russia - other activities not prohibited by law. - production and supply of thermal energy to consumers by high-quality maintenance of thermal energy in the form of hot water supply and centralized heating, accomplished residential buildings, regardless of ownership forms; - profit. The company is a legal entity on the current legislation of the Russian Federation, it is empowered by property, has an independent balance, a round seal containing its full brand name in Russian and an indication of its location, settlement and other bank accounts, as well as stamps, forms with their name. Figure No. 1 presents the structure of the enterprise CJSC "TSSMZ"

Management bodies with society are: - general meeting shareholders; - Board of Directors; - Sole executive agency (CEO). The company uses the general tax regime. The company operates in the sphere of transport engineering, which is an integral part of the most multi-industry sector of the engineering industry. Competitors CJSC "TSSMZ" 1) Closed Joint-Stock Company "Plant of Hydromechanization" Yaroslavl region, city Rybinsk, Ulitsa Suvorova D.36 General Director Kochueva Svetlana Nikolaevna This company was focused on the production of hydraulic equipment, such as the equipment of the pulp wire, which is used everywhere in the construction of power plants and hydraulic structures. 2) OJSC "Promgidromechanization" city Moscow Ulitsa Guryanova D.83 General Director Babich Vladislav Valentinovich Enterprise Production of landfinding shells, soil pumps, mobile landfill installations, floating pumping stations, floating pulp pipelines, devices to ensure the operation of landfall shells, films, excavation, anchors , hydromonitorial installations, devices for the extension of seasonality of the work of dredgers, the manufacture of spare parts.

Main technical and economic indicators. Table 1

	Indicators	For the beginning of the year	At the end of the year	Deviation
				Absolute	% Relative
	Sales revenue (thousand rubles)
	Cost of production (thousand rubles)
	Profit from sales (thousand rubles)
	Profit before taxation (thousand rubles)
	Net profit (thousand rubles)
	The average number of employees, incl.
	Labor productivity, thousand rubles. on 1 working
	Per worker
	Average monthly salary (rub.)
	Average annual salary (thousand rubles)
	Payroll fund (thousand rubles)
	Common capital (thousand rubles)
	The average annual value of fixed assets
	The average annual cost of working capital
	Profitability Sales%
	Costs for 1 ruble Sales

1. Denate report of the application B Position 010 А.Oo \u003d revenue from sales at the end of the year - sales revenue at the beginning of the year 1307438-1279934 \u003d + 27504 O.O% (27504 * 100) / 12799341 \u003d 2.1 (1279934- Sales revenue Beginning of the year)

2. Data applications B Position 020 A.O \u003d Cost at the end of the year - cost at the beginning of the year 984536-969837 \u003d + 14699 O.O% in% (14699 * 100) / 969837 \u003d 1.5 (969837-cost at the beginning of the year) 3.Dened applications B Position 050 A.O. \u003d Profit from sales at the KG profit from sales at N.G. 248825-251827 \u003d -3002 O.O% (3002 * 100) / 251827 \u003d 1.1 (251827 profit from sales on N.G.)

4.Dened applications B Position 140 AO \u003d profit before the nation of the KG profit before the nation of N.G. 224006-230011 \u003d -6005 Oh (6005 * 100) / 230011 \u003d 2.6 (230011 Profit before tax on N.G.)

5. Data applications B Position 190 A.O. Net profit on the C.G. Profit on N.G. 173365-188009 \u003d -14644 Oh (14644 * 100) / 188009 \u003d 7.7 (188009-net profit on N.G.)

6. Application data to (regular schedule) of working A.O 327-307 \u003d + 20 OK (20 * 100) / 307 \u003d 6.5 workers A.O 245-225 \u003d + 20 O.O.O (20 * 100 ) / 225 \u003d 8.9

7. labor productivity per working \u003d sales revenue at the beginning of the year (end of the year) / secondary number of working NG 1279934/307 \u003d 4169,1,907438 / 327 \u003d 3998,2 А.O. 3998.2-4169,1 \u003d -170.9 OK (179.9 * 100) / 4169,1 \u003d 4 labor productivity per worker \u003d sales revenue at the beginning of the year (end of the year) / secondary number of workers N.G. 1279934/225 \u003d 5688,5 k.g.1307438 / 245 \u003d 5336.4 AO 5336.4-5688,5 \u003d -352.1 OK (352.1 * 100) / 5688,5 \u003d 40

8. Application data B (standard timetable) (payroll / average number of employees) / 12 months * 1000 NG (60786: 307): 12 * 1000 \u003d 16500 kg (67100.4: 327): 12 * 1000 \u003d 17100 AO 17100-16500 \u003d + 600 oh (600 * 100): 16500 \u003d 3.6

9. Emergency wages \u003d (average monthly salary * 12 Messetv): 1000 NG.16500 * 12: 1000 \u003d 198 k.g. 17100 * 12: 1000 \u003d 205.2 A.O.205.2-198 \u003d + 7.2 OK (7.2 * 100): 198 \u003d 3.6

10. Fund of wages \u003d average annual salary * Average number of working NG 198 * 307 \u003d 60786 KG 205.2 * 327 \u003d 67100.4 A.O 67100.4-60786 \u003d + 6314.4 O. O (6314,4 * 100): 60786 \u003d 10.3

11. GENERAL CAPITAL \u003d fixed assets (applications and position 120) + current assets Following section II (applications A position 290) N.G265384 + 347023 \u003d 612407 KG 309895 + 435213 \u003d 745108 A.O 745108-612407 \u003d + 132701 Oh (132701 * 100): 612407 \u003d 21,6 Deviations of the average annual value of fixed assets A.O 309895-265384 \u003d + 44511 OK (44511 * 100): 265384 \u003d 16.8 Deviations of the average annual cost of working capital A. About 435213-347023 \u003d + 88190 Oh (88190 * 100): 347023 \u003d 25.4

12. Profitability of sales \u003d (Sales proceeds: Product Cost) * 100-100 NG (1279934: 969837) * 100-100 \u003d 31.9 kG (1307438: 984536) * 100-100 \u003d 32.7 A .Oo 32.7-31,9 \u003d + 0.8 oh (0.8 * 100): 31.9 \u003d 2.5 13. Costs for 1 ruble sales \u003d Sales cost: Sales revenue N.G. 969837 : 1279934 \u003d 0.758 KG984536: 1307438 \u003d 0.753 A.Oo 0.753-0.758 \u003d -0.032 Oh (0.032 * 100): 0.758 \u003d 4.22

3. Calculation of technical and economic indicators of the enterprise for the reporting period

Table №2 Source basic data from the company

	Indicators	Designation	For the beginning of the year	At the end of the year
	Sales revenue. thousand roubles
	Average population
	Including workers
	Complete cost of goods. thousand roubles.
	Labor costs% of the cost
	Conditional costs% of the cost
	Other income, thousand rubles.
	Other expenses, thousand rubles.
	Statutory capital, thousand rubles.
	Fundamental funds, thousand rubles.
	For the beginning of the year
	Input (quarter)
	Conclusion, thousand rubles. (Quarter)
	Fixed assets at the end of the year
	Curvas, thousand rubles.
	For the beginning of the year
	At the end of the year
	Intangible assets
	Capital investments, thousands, rub.
	Borrowed capital, thousand roubles.
	Land Square M 2

1 and 3. Item Appendix B Position 010 and 020

2. Item Appendix B (staff timetable)

3.1 Art \u003d FZP * 100 / s N.G 60786 * 100/969837 \u003d 6.2 k.g 67100.4 * 100/984536 \u003d 6.8

3.2. ATP \u003d 100-6,2 \u003d 93.8 (beginning of the year) SPS \u003d 100-6.8 \u003d 93.2 (end of the year)

4. Application data B Position 090 + 120 1627 + 1202 \u003d 2829 (beginning of the year) 2110 + 1506 \u003d 3616 (end of the year)

5. Application data B Position 100 + 130 14101 + 9749 \u003d 23850 (beginning of the year) 11389 + 16141 \u003d 27530 (end of the year)

6. Ko- position 410 applications A

7. Kelocation 120 Annex A

8. Kob-position 290 applications

10. KKV- Position 140 Annex A

11. Kz-position 590 + 690 Appendix A 1903 + 38270 \u003d 40173 (beginning of the year) 12120 + 54120 \u003d 66240 (end of the year)

Table No. 32 of the main technical and economic indicators of the enterprise for 2011

	Indicators		For the beginning of the year	At the end of the year	change
	Sales revenue, thousand rubles
	Including workers
	Common capital, thousand rubles.
	3) Intangible assets
	4)capital investments
	5) borrowed capital, thousand rubles.
	2) land tax, thousand rubles
	3) material costs
	Gross profit, thousand rubles
	Profit tax, thousand rubles.
	Equity
	Statutory capital
	Reserve Fund
	Foundation accumulation
	Foundation consumption
	Social Foundation

1. Denate taken from Table 2 Paragraph 1 Theme of change (VN end of the year / VN Start of the year) * 100-100 (1307438/1279934) * 100-100 \u003d 2.1

2. Duty taken from table 2 item 2 Parameters of change (n end of the year / N Start of the year) * 100-100 (327/307) * 100-100 \u003d 6.5 - changes (NP end of the year / NP Start of year) * 100-100 \u003d 8.9

3. \u003d KOS + COB + CKV + KZ Start of the year KO \u003d 265384 + 347023 + 7053 + 40173E \u003d 659633 END of the year KO \u003d 309895 + 66213 + 20482 + 66240 \u003d 831830 Pattern of change CO \u003d (kg / k k k ko) * 100 -100 (831830/659633) * 100-100 \u003d 26.1

1) WHO TABLE DATA TABLE 2 Paragraph 7.4 CHECK changes \u003d (309895/265384) * 100-100 \u003d 16.8

2) COB data Table 2 Paragraph 8.2 COB change rate \u003d (435213/347023) * 100-100 \u003d 25.4

5) Data shortcut application Position 590 + 690 (or Table 2 paragraph11) CHW changes \u003d (66240/40173) * 100-100 \u003d 64.9

4) CWC data of Appendix A Position 140 (or Table 2 Item 10) Pattern of CCV changes \u003d (20482/7053) * 100-100 \u003d 190

4. Yesterday Table1 Paragraph 2 (or ATP + SPR) The rate of change C \u003d (984536/969837) * 100-100 \u003d 1.5

4.1 ATP \u003d CA + NZ 1) Ca \u003d Kos * 0.05 Start of year Ca \u003d 265384 * 0.05 \u003d 13269.2 END of the year Ca \u003d 309895 * 0.05 \u003d 15494.7 PAT rate Ca \u003d (15494.7 / 13269.2) * 100-100 \u003d 16.7

2) Data s Table2 Paragraph 12 Nz \u003d S * 5000 * 0,015 Start (end) of the year NZ \u003d 1000 * 5000 * 0,015 \u003d 75 Start of the year ATP \u003d 13269,2 + 75 \u003d 13344.2 + 75 \u003d 13344,2,5 + 75 \u003d 15569.75 Pattern of changes ATP \u003d (15569.75 / 13344.2) * 100-100 \u003d 16.6

4.2 SPR \u003d C-APP Start of year SPR \u003d 969837-133444.2 \u003d 956492.8 END of the year SPR \u003d 984536-15569.75 \u003d 968966.2 Patron of changes SPR \u003d (968966.2 / 956492.8) * 100-100 \u003d 1.3

1) Application data of applications in (standard timetable) Summary of the draft changes Art \u003d (67100.4 / 60786) * 100-100 \u003d 10.3

2) SSN \u003d ST * 0.34 Start of year 60786 * 0.34 \u003d 20667.2

END of the year 67100.4 * 0.34 \u003d 22814.2 The rate of changes of the SSN (22814.2 / 20667.2) * 100-100 \u003d 10.3 -NP \u003d ST * 0.26

Start of year 60786 * 0.26 \u003d 15804.36

END of the year 67100.4 * 0.26 \u003d 17446.2

Pattern of changes NP \u003d (17446.2 / 15804.36) * 100-100 \u003d 10.3 -HS \u003d ST * 0.029

Start of year 60786 * 0.029 \u003d 1762.

END of the year 67100.4 * 0.029 \u003d 1945.9 Patron of change of NS \u003d (1945.9 / 1762.8) * 100-100 \u003d 10.3 - NSO \u003d ST * 0.002

Start of year 60786 * 0.002 \u003d 121.5

The end of the year 67100.4 * 0.002 \u003d 134.2 The rate of changes of the NSO (134.2 / 121.5) * 100-100 \u003d 10.3-nm \u003d Art * 0.051

Start of year 60786 * 0.051 \u003d 3100 End of the year 67100.4 * 0.051 \u003d 3422 Patron of change Nm \u003d (3422/3100) * 100-100 \u003d 10.3

2) nm \u003d nmf + nmt nmf \u003d st * 0.031 Start of year 60786 * 0.031 \u003d 1884.3 End of the year 67100.4 * 0.031 \u003d 2080

A) rate of changes NMF \u003d (2080 / 1884.3) * 100-100 \u003d 10.3 NMT \u003d ST * 0.02 Start of year 60786 * 0.02 \u003d 1215.7 End of the year 67100.4 * 0.02 \u003d 1342

B) the rate of changes NMT \u003d (1342 / 1215.7) * 100-100 \u003d 10.3 Start of the year nm \u003d 1884.3 + 1215.7 \u003d 3100 End of the year nm \u003d 2080 + 1342 \u003d 3422

3) CM \u003d SPR-ST-SSN Beginning of the year cm \u003d 956492.8-60786-20667.2 \u003d 875039 END of the year CM \u003d 968966.2-67100.4-22814.2 \u003d 879051 CM changes \u003d (879051/875039) * 100-100 \u003d 0.4

5. DANGED PVA Appendix B Position 029 PVM \u003d (322902/310097) * 100-100 \u003d 4.1

6.Dened PP Appendix B Position 150 PM PPEM \u003d (248825/251827) * 100-100 \u003d -1.1

7. Dental PDO Appendix B Position 140 PMD (224006-230011) * 100-100 \u003d -2.6

8. Denate NPR Appendix B Position 150 Pattern of Changes NPR \u003d (50641/42002) * 100-100 \u003d 20

9.pch \u003d PD-NPR Start of the year 230011-42002 \u003d 188009 END of the year 224006-50641 \u003d 173365 PM \u003d (173365/188009) * 100-100 \u003d -7.7

10.PchR \u003d PC * 0.05 Start of year 188009 * 0.05 \u003d 9400 END of the year 173365 * 0.05 \u003d 8668 Pattern of changes of the PCC \u003d (8668/9400) * 100-100 \u003d -7.7

11.Pend \u003d PC * 0.35 Start of year 188009 * 0.35 \u003d 65803 End of the year173365 * 0.35 \u003d 60677 PMT changes rate \u003d (60677/65803) * 100-100 \u003d -7.7

12.Pcp \u003d PC * 0.3 Start of year 188009 * 0.3 \u003d 56402.7 End of the year 173365 * 0.3 \u003d 52009.5 PMP change rate \u003d (52009.5 / 56402.7) * 100-100 \u003d -7.7

13.pcs \u003d PC * 0.2 Start of year 188009 * 0.2 \u003d 37601 End of the year 173365 * 0.2 \u003d 34673 Pattern of changes in PCS \u003d (34673/37601) * 100-100 \u003d -7.7

14.x \u003d ku + FR + FN + FP + FS -UK \u003d Data Applications A Position 410 -FF \u003d CA + PCH Start of year 13269.2 + 65803 \u003d 79072.2 end of the year 15494.7 + 60677 \u003d 76171.7

The rate of changes FN \u003d (76171.7 / 79072.2) * 100-100 \u003d -3.6 -FP \u003d ST + PCP Start of the year 60786 + 56402.7 \u003d 117188 END of the year 67100.4 + 52009.5 \u003d 119109 PPM changes \u003d (119109/117188) * 100-100 \u003d 1.6 -FF \u003d PCS Start of year 37601 END of the year 34673

The rate of changes of the FS \u003d (34673/37601) * 100-100 \u003d -7.7 - in the beginning of the year Kc \u003d 41 + 79072.2 + 117188 + 37601 \u003d 233903, the end of the year X \u003d 41 + 76171.7 + 119109 + 34673 \u003d 229995

Pattern of CS changes \u003d (229995/233903) * 100-100 \u003d -1.6

According to the reports on profit and loss in 2011, it is possible to say that the year for the enterprise was not productive, since the deviations of the main indicators, cost, costs and sales revenues are negative. However, the average number of employees has increased. It is possible to negative deviations on the main indicators take to the fact that the implementation of last agreements Partners were paid later and did not enter financial reports.

4. Calculation of TEP when changing factors of production

Table 4 - Project production factors (option 8)

	Indicators	Increased% indicators	Permanent rates
	Sales revenue VN
	Cost price
	The average number of workers
	The average annual cost of fixed assets
	The average annual amount of working capital COB
	Average monthly salary
	Equity

1.1307438+1307438*0.16=1516628

2. 984536+984536*0.12=1102680

3.327+327*0.05=343

4.309895+309895*0.14=353280 5.435213+435213*0.15=500495

6.17100+17100*0.14=19494

7.229996+229996*0.12=257596

Table 5 - Calculation of the main technical and economic indicators of the enterprise for the project (taking into account the factors of change)

	Indicators				change
	Sales revenue, thousand rubles
	The average number of workers
	Including workers
	Common capital, thousand rubles.
	1) the average annual value of fixed assets, thousand rubles.
	2) the average annual amount of working capital
	3) Intangible assets
	4) Capital investments
	5) borrowed capital, thousand rubles.
	Complete cost of production, thousand rubles
	Conditionally permanent costs, including
	1) depreciation of fixed assets, intangible activity, thousand rubles. 0.05
	2) land tax, thousand rubles
	Calculative expenses, thousand rubles.
	1) labor costs (fund Z.P.)
	2) the deduction into a single social tax, thousand rubles.
	Pension fund, thousand rubles. 26%
	The Social Insurance Fund of the Russian Federation, thousand rubles. 2.9%
	Fund of compulsory insurance against industrial accidents and occupational diseases 0.002%
	Compulsory Medical Insurance Fund 5.1%
	a) Federial Fund of Compulsory Insurance 3.1%
	b) territorial fund of compulsory medical insurance2%
	3) material costs
	Gross profit, thousand rubles
	Profit (loss) from sales, you are logged.
	Profit (loss) to formation, thousand rubles
	Profit tax, thousand rubles.
	Net profit (loss), thousand rubles.
	Executions into the Reserve Fund 5%
	Execution of the accumulation fund 35%
	Discovery Consumption Fund 30%
	Execution to the Social Sphere Fund 20%
	Equity
	Statutory capital
	Reserve Fund
	Foundation accumulation
	Foundation consumption
	Social Foundation

In the "Year" column, we transfer the column at the end of the year Table 3

1. DANGED VN in "Pass" Position 1 Table 4 Pattern of change (VN Project / VN year) * 100-100 (1516628/1307438) * 100-100 \u003d 15.9

2. Duty taken from table 4 Paragraph 3 Pattern of change (n end of the year / N Start of year) * 100-100 (343/327) * 100-100 \u003d 4.8

3. \u003d Kos + Cob + KKV + KZ Project KO \u003d 353280 + 500495 + 20482 + 66240 \u003d 940497 The rate of change CO \u003d (KO PERET / KK year) * 100-100 (940497/831830) * 100-100 \u003d 13

1) CB Table 4 item 4 Paragraphs of CHP \u003d (353280/309895) * 100-100 \u003d 13.9

2) COB data Table 4 Paragraph 5 COB change rate \u003d (500495/435213) * 100-100 \u003d 15

4. Yesterday Table4 Paragraph 2 (or ATP + SPR) The rate of change C \u003d (1102680/984536) * 100-100 \u003d 11.9

4.1 ATP \u003d CA + NZ a) Ca \u003d Kos * 0.05 Project Ca \u003d 353280 * 0.05 \u003d 17664 The rate of change Ca \u003d (17664/15494.7) * 100-100 \u003d 13.9

4.1 Draft ATP \u003d 17664 + 75 \u003d 17739 Pattern of changes of the ATP \u003d (17739 / 15569.75) * 100-100 \u003d 13.9

4.2 SPR \u003d C-APP Project SPR \u003d 1102680-17739 \u003d 1084941 Patron of changes SPR \u003d (1084941 / 968966.2) * 100-100 \u003d 11.9

1) Project Article \u003d average monthly wage (Table 4 paragraph 6) * 12 months * Average number of operating (Table 4 Item 3) Art \u003d 19494 * 12 * 343 \u003d 80237 The rate of changes st \u003d (80237 / 67100.4) * 100-100 \u003d 19.5

2) SSN \u003d ST * 0.34 Project 80237 * 0.34 \u003d 27280

The rate of CCM changes (27280/22814) * 100-100 \u003d 10.3 -NP \u003d ST * 0.26 Project 80237 * 0.26 \u003d 20861 Pattern of NP changes \u003d (20861/17446) * 100-100 \u003d 18.5 -NC \u003d ST * 0.029 Project 80237 * 0.029 \u003d 2327.

The rate of changes of NS \u003d (2327/1946) * 100-100 \u003d 19.5 -Noxo \u003d ST * 0.002 Project 80237 * 0.002 \u003d 160.4

The rate of changes of the NSO (160.4 / 134.2) * 100-100 \u003d 19.5-nm \u003d Art * 0.051 Project 80237 * 0.051 \u003d 4092

Pattern of changes nm \u003d (4092/3422) * 100-100 \u003d 19.5

2) Nm \u003d NMF + NMT a) NMF \u003d ST * 0.031 Project 80237 * 0.031 \u003d 2487 Pattern of changes NMF \u003d (2487/2080) * 100-100 \u003d 19.5

B) NMT \u003d ST * 0.02 Project 80237 * 0.02 \u003d 1604 Pattern of changes NMT \u003d (1604/1342) * 100-100 \u003d 19.5

3) cm \u003d SPR-ST-SSN Project CM \u003d 1084941-80237-27280 \u003d 977424 The rate of change CM \u003d (977424/879051) * 100-100 \u003d 11.1

5.FV \u003d VN-C Project 1516628-1102680 \u003d 413948 PM \u003d (413948/322902) * 100-100 \u003d 28.1

6. PP \u003d VN-C-commercial and managerial expenses (applications B Position 030 and 040) Project PP 1516628-1102680-26180-47897 \u003d 339871 PPM changes \u003d (339871/248825) * 100-100 \u003d 36.5

7.Fo \u003d PP + all incomes-all costs (position 060-070 + 080 + 90-100 + 120-130 Appendix B) PDA \u003d 339871 + 401-1306 + 2110-11389 + 1506-16141 \u003d 315052 PMD change pace ( 315052/224006) * 100-100 \u003d 40.6

9.pch \u003d PD-NPR (Position 150 Annexes) Project of the PC \u003d 315052-50641 \u003d 264411 The rate of changes of the PC \u003d (264411/173365) * 100-100 \u003d 52.5

10. PCH \u003d PC * 0.05 Project 264411 * 0.05 \u003d 13220.5 Pattern of changes of the PCC \u003d (13220.5 / 8668) * 100-100 \u003d 52.5

11.Pend \u003d PC * 0.35 Project 264411 * 0.35 \u003d 92544 PMT changes rate \u003d (92544/60677) * 100-100 \u003d 52.5

12.Pcp \u003d PC * 0.3 Project 264411 * 0.3 \u003d 79323.3 PM PCP \u003d (79323.3 / 52009.5) * 100-100 \u003d 52.5

13.PcS \u003d PC * 0.2 Project 264411 * 0.2 \u003d 52882.2 Pattern of changes in PCS \u003d (5288.2 / 34673) * 100-100 \u003d 52.5

14.x \u003d ku + FR + FN + FP + FS -UK \u003d Data Applications A Position 410 -FF \u003d CA + PCH Project 17664 + 92544 \u003d 110208

Pattern of changes of the FN \u003d (110208 / 76171.7) * 100-100 \u003d 44.6 -FP \u003d ST + PCP project 80237 + 79323 \u003d 159560

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The TEP or technical and economic indicators are calculated to compare space-planning and buildings and choosing the optimal option.

Technical and economic indicators (TEP) - Calculate for each building for comparison of constructive and and choice of a cost-effective solution.

Living space - The sum of the areas of all residential rooms in the building. Square to floor is multiplied by the number of floors. In the residential area do not take into account the area of \u200b\u200bkitchens and sanitary nodes.

total area - Area of \u200b\u200ball rooms, except stairwells and elevator hills.

Built-up area - Area occupied by the building on the surface of the Earth.

Building volume - The work of the building area to the height to the top of the coating.

When building buildings and structures both and appointments, you must first fulfill the feasibility study. Rationale assessment is made on the basis of technical and economic indicators. In assessing the construction of a new or reconstruction of the already existing building or facilities, it is necessary to substantiate the planned production capacity, a list of products, location, etc. It is also necessary to calculate the planned effectiveness of capital investments and technical and economic indicators characteristic of a particular industry.

For comparison, all of the above indicators are compared with similar advanced advanced domestic and foreign enterprises.

Technical and economic indicators serve as the basis for evaluating the entire design task in any part (technological, construction and other). Indicators help substantiate the effectiveness of the projected design solutions. The ultimate goal of developing, calculating a feasibility study is to obtain the greatest return on capital investments. Objectivity in the calculations affects the final result and, as a result, to make a final decision on the efficiency and feasibility of construction or reconstruction.

For buildings and facilities of industrial purposes, the main technical and economic indicators are the cost of manufactured products, capital investments, labor and time spent on construction. And for public facilities - the cost of operating a building or structure, labor costs, capital investments and construction time. It is also important to take into account indicators expressing natural quantities. For industrial facilities, these are the volume of consumption of raw materials and materials, fuel, electricity to the production of products. For non-productive objects - general and useful area, etc. Depending on the industry, there are specific technical and economic indicators.

Such an important indicator as a cost is determined on the basis of calculations made up with the help and previously developed standards for consumption of raw materials and materials, labor costs, etc. All regulations can be found in special reference books. For objects weighing non-production character, such an indicator as expenses on, include calculation of depreciation, the cost of using such equipment as, for example, elevators, as well as heating costs and more. The final and most important indicator is the specific capital investment. This indicator for production facilities is calculated as the ratio of the entire calculated value of the construction of the object to the planned annual capacity of the products produced. For socially significant and residential facilities - this is the ratio of the cost of construction to such an indicator as, for example, 1 m² of residential area, etc.

As units of measurement of basic technical and economic indicators to evaluate objects producing any products, such units are in physical terms as: tons, pieces, etc., as well as in value terms - the ruble of products. For non-production facilities, a unit of measurement is taken - 1 m², for example, for residential complexes - this is 1 m² of living space, for socially significant buildings - this is 1 place for a child (preschool institution), 1 place in the auditorium (theater, cinema), etc. d.