What does process intensification mean? Essence and directions of production intensification. Types of production intensification

11.03.2022

Production intensification

Production intensification - it is a process of development of social production based on an ever more complete and rational use of technical, material and labor resources on the basis of scientific and technological progress. The intensive development of production, in contrast to the extensive development of production, is constantly updated and improved. If in extensive production the entire increase in volumes, as a rule, occurs simply due to an increase in the number of tools and labor force, while remaining at the same level of labor productivity and using the same technical base, then the intensification of production leads to a significant increase in labor productivity due to the introduction of new technologies, machines, equipment, labor organization and so on.

To intensify the production of producers pushes competition, which forces producers to get more, and normal profits to reduce costs, increasing labor productivity. And it is impossible to significantly increase labor productivity without replacing obsolete equipment, changing technologies, using a more advanced organization of labor, more advanced and new materials. It is impossible to significantly increase labor productivity only by increasing the intensity of labor, since physical human capabilities are limited. In addition, with excessive labor intensity, many human functional capabilities fall, which leads to a drop in the quality of the work performed, manufacturing defects and other negative consequences. Therefore, the correct intensification of production always begins with a change in the technological process, or technology as a whole or its individual parts, or with the replacement of an outdated fleet of machines, machine tools, apparatuses with more advanced and productive ones. The introduction of new technology or equipment, as a rule, entails a change in the organization of labor.

But the change of technology or equipment in itself will not give any positive changes if all the same workers with the same skill level participate in this production cycle. Any innovations introduced in production always entail the need to change the qualifications of workers in this production. Therefore, in order to maintain a constant social intensification of production, it is necessary to constantly train workers, cadres for more perfect, newer production. Social intensification is impossible without constant and ever more perfect training of skilled workers, engineers, office workers and workers in various auxiliary spheres. With the constant development of science and technology, the introduction into production of more and more advanced technologies, more complex equipment, machines, machine tools, automatic machines and automatic lines, etc., a constant increase in the qualifications of those workers who will introduce all this, who will manage it all and work on it.

The intensification of production today is the main direction in increasing social productivity, reducing social costs, increasing the total social product and improving the welfare of the population. Thanks to the increase in the intensification of production, the role of the division of labor and exchange is increasingly increasing, which further encourages all producers to introduce everything advanced and new into their production, to look for reserves, and so on. It goes without saying that the intensification of production in different branches of the national economy has its own characteristics and rates of development. So, if the industry in this matter is making leaps and bounds, then agriculture, due to its seasonality and rigid annual cycles, does not have such an opportunity. Even if planting and harvesting can be learned in 2-3 days, the growing process itself will still remain 1 or 2 (where it is warm) times a year. Alas, agricultural production, in terms of cultivation, is still impossible to put on a continuous flow, like industrial production, and therefore, its intensification is limited.

In addition to saving labor (growth in productivity), the correct intensification of production, as a rule, also leads to the saving of all resources: labor, material, energy, natural, financial, and others. If on the early historical path of the development of the human economy, production volumes were increased primarily through extensive methods, now only backward manufacturers are trying to develop something by increasing the intensity of labor or simply increasing the amount of old equipment, the number of new workers, and the like. Today, the whole prospect of any production for any entrepreneur lies in the plane of introducing something new, a new product, new technology, new equipment, a new organization of labor, and so on. Otherwise, in conditions of competition and a sufficiently high level of development of the productive forces, it is practically impossible to achieve good success in any commercial business. And extensive methods today serve only as a supplement, as temporary and urgent ways of developing production.

Production intensification

the process of development of social production based on the ever more complete and rational use of technical, material and labor resources on the basis of scientific and technological progress. Intensive development differs from extensive development, which boils down to increasing production capacity on the former technical base, increasing the material resources used and the number of workers. Describing the development of production, K. Marx wrote in Capital that “... at certain intervals reproduction takes place, and, moreover, if we consider it from a social point of view, reproduction on an expanded scale: expanded extensively, if only the field of production expands ; expanded intensively if more efficient means of production are used” (K. Marx and F. Engels, Soch., 2nd ed., vol. 24, p. 193).

The intensive development of production under capitalism is aimed at increasing the profits of the capitalists while increasing the intensity of labor. I. p. is an important factor in the competitive struggle of capitalist entrepreneurs. The social consequences of capitalist industrialization are increased exploitation of the working people, an increase in occupational diseases and industrial injuries, and an increase in unemployment.

Socialist industrial production is aimed at raising the efficiency of social production in every possible way, while at the same time raising the well-being and cultural level of the working people, eliminating heavy manual labor, and gradually erasing the distinctions between mental and physical labor. The main sources of socialist industrial production are scientific and technological progress, the improvement of the organization of production and labor, and the improvement of the system and methods of management and planning. Socialist industrial production provides for a normal intensity of labor based on the scientific organization of labor and a creative attitude towards it, on a high conscious discipline of all workers.

The specific forms of industrial production under socialism depend on the characteristics of each branch of the national economy. I. p. in industry - the widespread economically justified introduction of advanced equipment, new types of materials, raw materials and fuels, highly efficient complex-mechanized and automated technological processes, improving the quality of products, improving the organization of production on the basis of its further specialization and cooperation, improving the use of equipment, areas, raw materials, materials, fuel and energy, acceleration of production processes. I. p. in construction - an increase in the level of industrialization, the transformation of construction into a complex-mechanized process of erecting buildings and structures from standardized elements manufactured by industry; equipping construction with high-performance equipment, reducing construction time, improving its quality. In agriculture, industrial production is the improvement of the culture of farming on the basis of further electrification, chemicalization, complex mechanization, land reclamation, and the introduction into production of the latest achievements in the agronomic and biological sciences, advanced technology, and the organization of production. The effectiveness of industrial production consists in increasing output and national income while simultaneously increasing labor productivity and return on assets and reducing the material intensity of output.

The degree of I. production in the industry of the USSR is characterized, for example, by the following data: labor productivity increased in 1971 in comparison with 1940 by 5.2 times; in 1970, the value of the industrial production fixed assets of machine building and metalworking increased by 178% compared with 1960, and the total output of this industry by 213%; at power plants for general use, the specific consumption of reference fuel per 1 supplied kW․h electricity decreased from 645 G in 1940 to 360 G in 1971; utilization ratio of useful volume of blast furnaces improved from 1.19 m 3 on 1 t in 1940 to 0.592 in 1971, and the average daily steel removal from 1 m 2 hearth area of open-hearth furnaces increased during this time from 4.24 t up to 9.16 t.

The development of the socialist economy proceeds by using the action of both intensive and extensive factors. As socialist production improves, the ratio between extensive and intensive factors changes in favor of the latter. At the present stage of communist construction, industrial production has become the main source of development and raising the efficiency of production. It takes place in the conditions of the scientific and technological revolution and covers all branches of the national economy.

Lit.: Materials of the XXIV Congress of the CPSU, M., 1971; Heinman S. A., Problems of intensification of industrial production, M., 1968; Afanasiev V. G., On the intensification of the development of a socialist society, M., 1969; Factors of economic development of the USSR, ed. A. I. Notkina. Moscow, 1970. Intensification and reserves of the economy, M.; 1970.

B. I. Maidanchik.

Great Soviet Encyclopedia. - M.: Soviet Encyclopedia. 1969-1978 .

See what "intensification of production" is in other dictionaries:

Increasing the efficiency of production, based on: the use of the latest equipment and technology, as well as advanced methods of labor organization; on the rational use of labor, material and financial resources. See also: Production ... ... Financial vocabulary

Encyclopedia of Sociology

production intensification- Growth of production based on a more complete, efficient and rational use of technical, material and labor resources on the basis of scientific and technological progress ... Geography Dictionary

production intensification- the process of development of production, based on the ever more complete and rational use of technical, material and labor resources on the basis of scientific and technological progress. Intensive development is different from ... ...

PRODUCTION INTENSIFICATION- - one of the ways to increase production efficiency, associated with an increase in production volume, more efficient use of material, labor and financial resources as a result of the introduction of scientific and technological progress ... Economist's Concise Dictionary

PRODUCTION INTENSIFICATION- English. intensification of production; German Intensivierung der Produktion. Improving production efficiency based on the use of the latest technology and technology, advanced methods of labor organization, rational use of labor, ... ... Explanatory Dictionary of Sociology

- (from the Latin intensio tension, amplification and ... fication), strengthening, increase in tension, productivity, efficiency (for example, intensification of production) ... Modern Encyclopedia

Intensification- (from the Latin intensio tension, amplification and ... fication), strengthening, increasing tension, productivity, efficiency (for example, intensification of production). … Illustrated Encyclopedic Dictionary

Consistently increasing investment of means of production and labor per unit of land area, and in animal husbandry per head of livestock, application of the achievements of science and best practices, improvement of farming methods and technology ... ... Great Soviet Encyclopedia

Intensification- (from Latin intensio tension, amplification and facio I do) amplification, increase in tension, productivity, efficiency: See also: intensification of production ... Encyclopedic Dictionary of Metallurgy

Books

Intensification of the production of high-quality livestock products, Dolzhenkova Galina Mikhailovna, Mironova Irina Valerievna, Tagirov Khamit Kharisovich. The monograph presents the results of scientific research related to the selection of optimal doses of feed additives and combinations of genotypes. Conducted comprehensive growth studies,…

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Introduction

In modern economic conditions, characterized by economic instability, fierce competition between enterprises, increased attention to the problem of the efficiency of financial and economic activity is characteristic.

Increasing the efficiency of production and the intensity of development of the enterprise is one of the most urgent problems, its successful solution provides great opportunities for further development of the country's economy and improving the standard of living of the population.

Methodological aspects of assessing the economic efficiency of the enterprise are reflected in the studies of domestic scientists, such as: Basavsky O.V., Volkova O.I., Geleta I.V., Kalinskaya E.S., Kofanov A.A., Titov V. .I., Simunina T.A., Sklyarenko V.O., Safronov N.A. and etc.

The purpose of this study is an economic assessment of the intensity of enterprise development and the development of ways to increase it.

To achieve this goal, it is necessary to solve the following tasks:

· the study of theoretical aspects of the intensity of development of the enterprise in modern conditions;

· analysis and assessment of the enterprise's activities (OJSC "PERM MRZ "REMPUTMASH");

· development of directions for increasing the efficiency of the enterprise.

The object of study of the course work is OJSC "PERM MRZ "REMPUTMASH", the main activity of which is the production of oilfield equipment, the provision of services for the repair of wheelsets of railway rolling stock cars, machining, and the manufacture of metal structures.

In the course of the study, the annual financial statements of JSC "PERM MPH "REMPUTMASH" for 2010-2012 were used.

The theoretical and methodological basis of the course work was the works of economists, legislative acts and regulatory and methodological materials. In the calculations, standard normative reference books, reporting data of the enterprise were used.

1. Theory of the question

1.1 Production intensification

Intensification of production - an increase in the size of production through the use of more efficient means of production, more advanced forms of labor organization and technological processes that embody the latest achievements of scientific and technological progress, better use of available production potential.

According to the definition of K. Marx, “at certain intervals of time, reproduction takes place ... on an expanded scale: expanded extensively, if only the field of production expands; expanded intensively if more efficient means of production are used"

The intensification of production is a more economical way of developing production compared to its extensive expansion, since it leads to savings in labor costs and material resources per unit of output, and improves the final results of production. The intensification of production is a necessary condition for increasing the efficiency of social production.

The strategic course of the 27th CPSU Congress to accelerate the socio-economic development of Soviet society presupposes a revolutionary restructuring of the economy, associated primarily with the transfer of the national economy to an intensive path of development. The objective need to intensify production in the USSR is primarily due to the need for a radical renewal of the material and technical base of society, a revolutionary transformation of the productive forces based on the highly effective achievements of the scientific and technological revolution.

In addition, the factors of extensive expansion of production are more and more exhausted: in the 80-90s, the influx of new labor resources into material production sharply decreases as a result of changes in the demographic situation in the country and the expansion of the non-productive sphere due to the rapid development of science, culture and the service sector; the reserves of natural resources in the European part of the USSR are decreasing, the conditions for their extraction are becoming more complicated, etc.

A sharp turn towards the intensification of production means that in the management of economic construction at all levels the focus is shifted from quantitative indicators to quality and efficiency, from intermediate results to final results, from expanding production assets to their renewal, from increasing fuel and raw materials resources to improving their use, for the accelerated development of knowledge-intensive industries; the structural and investment policy is being restructured accordingly.

The main lever for the intensification of the national economy is the cardinal acceleration of scientific and technological progress, the widespread introduction of new generations of equipment, fundamentally new technologies that ensure the highest productivity and efficiency. In this regard, in the twelfth five-year plan, a deep technical reconstruction of the national economy began on the basis of the most modern achievements of science and technology.

At the same time, a radical reform of the economic mechanism is being carried out in order to give it an anti-cost nature. The role and independence of associations and enterprises is increasing, their interest and responsibility for achieving the highest final results on the basis of full cost accounting, self-sufficiency and self-financing, establishing a direct dependence of the level of income of labor collectives on work efficiency. The role of the human factor in the intensification of production is increasing as a result of the development of all forms of socialist self-government of the people, the strengthening of material and moral incentives for work, the improvement of social living conditions, the growth of political consciousness and labor activity of workers, and the improvement of the cultural and technical level.

As a result, qualitative factors for the expansion of production are being used more and more widely: raising labor productivity, improving and better utilizing the existing production fixed assets, increasing output at a lower cost of all resources, etc. An important role in strengthening the intensification of production is also played by the deepening socialist economic integration.

In the period 1986-2000. a consistent transition is being made to a comprehensive intensification of production, which means the progressive development of all aspects of production, expressed in the simultaneous growth of labor productivity, an increase in capital productivity, a decrease in material consumption and an improvement in product quality.

1.2 Indicators of extensiveness and intensity of production development

An increase in the efficiency of an enterprise's activity is inextricably linked with an increase in intensification, which makes it possible to exclude the possibility of a declarative approach and focus on real mechanisms for organizing production. The quantitative measurement of the intensity of development is expressed in terms of the use of production and financial resources.

Technological progress forces organizations to quickly update their fixed capital in the face of new technologies, so the assessment of resource provision and the technological level of production is the primary task of economic analysis. As you know, the economic growth of an organization is based on a combination of extensive (increase in the mass of resources used in production) and intensive (improving the efficiency of resource use) factors.

To extensive include such factors of economic development as an increase in the number of employees, fixed assets, consumed material resources.

To intense factors that improve the efficiency of resource use include:

· growth of labor productivity as a result of reduction of losses of working time, reduction of labor intensity, release of personnel;

· Reducing the material consumption of goods due to the elimination of losses of materials, the use of more advanced objects of labor, increasing the utilization rate of materials, improving pricing;

· reduction of capital intensity with an increase in the load factor and the use of equipment, an increase in its productivity, an improvement in the use of production capacity, and the commissioning of cost-effective fixed assets.

Extensive factors lead to an increase in the cost, quantity and time of use of production resources.

Intensive factors ensure the growth of final results (the quantity of goods produced) with a constant value (or slight increase) of the resources themselves. Intensification of production - the development of production with the help of scientific and technological progress, more efficient means of production, more advanced technology and organization of labor.

The intensification of production involves:

· Ensuring an increase in the resulting economic indicators due to capital investments in the renewal of fixed assets and the reconstruction of existing ones, as well as in the construction of new ones;

Ensuring the timely commissioning of new and maximum use of existing fixed assets in accordance with the technical and economic capabilities of production;

· economical and complex use of fuel, energy, raw materials and materials; elimination of losses and irrational expenses, as well as the widespread involvement of secondary resources and by-products in the economic turnover.

The solution of these problems is possible with a scientifically based system of accounting and assessment of the state, quality, cost, degree of resource use.

Among the indicators characterizing the intensification as a result of scientific and technological progress, one should include: indicators of the technical and organizational levels of goods and production; economic indicators, such as savings from reducing labor intensity, material consumption, cost of goods, etc. To assess the intensification as a result of improving the use of resources, indicators can be used that characterize the level of use of production resources: the coefficient of use of materials, the fund of working time, equipment, indicators of capital productivity, energy and capital-labor ratio.

The creation of more productive equipment, equipped with automatic devices, provides savings in living labor as a result of the release of workers and a reduction in the time spent per unit of goods. At the same time, the intensification of production on the basis of scientific and technical progress creates objective prerequisites for saving past labor embodied in the means of production (equipment, raw materials, etc.). At the same time, an increase in the technical level of production in some cases can only provide savings in living labor, in others - materialized, and in still others - both. Thus, an increase in the volume of production due to an increase in labor productivity may be accompanied by a decrease in the consumption of tools, fuel, and energy per unit of goods.

In practice, there are many cases when the growth rate of labor productivity significantly outstrips the growth rate of the cost of more advanced equipment, as a result of which the amount of depreciation deductions per unit of goods decreases. On the other hand, with an increase in the technical level of production, along with a decrease in the labor intensity of the main processes, there may be an increase in the number of service personnel (adjusters, electricians, etc.) and, as a result, an increase in wages. This can lead to the fact that the savings in material resources will exceed the savings in wages.

Ways to improve the efficiency of the use of production resources are selected depending on the financial resources available to the organization, the state of the means of production, as well as the development plans of the organization. Increasing the efficiency of fixed assets requires an impact on both the funds themselves, i.e. on their composition, species, quality and age structure, and on the process of organizing their use, repair and maintenance. Depending on the object of influence, the increase in the efficiency of fixed assets is achieved by optimizing the amount and timing of capital investments, therefore, when making planned decisions, it is necessary to compare the costs of their implementation and the results obtained (an increase in the volume of production of goods, a decrease in their cost).

Increasing the efficiency of the use of material resources requires an impact on manufactured goods, improvement of the system of planning and organization of production.

The efficiency of the use of raw materials and materials is characterized by the acceleration of their turnover, which leads to a decrease in the need for them, i.e. to their release. The released funds can be used to develop other areas or solve social problems, as well as to increase the volume of production without attracting additional funds.

The greatest financial and time costs are required when introducing new fixed assets, so the most appropriate ways to increase their efficiency from an economic point of view are their reconstruction and modernization, as well as improving the organization of production and labor. Improving the performance of fixed assets can also be achieved by increasing the technical level of manufactured goods (reducing material consumption, capital intensity and labor intensity).

Both extensive and intensive factors ensure the growth of production efficiency. However, the growth of resources due to their quantitative increase has limitations. Therefore, the main way to increase resources at the present time is intensive, causing a decrease in their consumption rates, and an increase in the efficiency of using elements of the productive forces. In turn, the growth of labor productivity, the reduction of material consumption of goods, capital intensity is determined by the degree of technical development of organizations. The impact of technical development on the economy is entirely associated with scientific and technical progress and the expansion of intensive sources of economic growth based on it. It is through scientific and technological progress that the impact of scientific and technical activity on the productive forces is carried out. The main directions of scientific and technological progress also determine the ways in which this factor influences economic growth. Schematically, the connection of technical development with the final results of production can be represented by the chain "technical development - scientific and technical progress - intensive factors of economic growth - economic growth".

Only a transition to a predominantly intensive type of development provides an opportunity to ensure steady growth and sufficiently high rates of economic efficiency of production. The ratio of production intensity is analyzed by the ratio of qualitative and quantitative indicators of resource use.

1.3 Host Intensity Estimationmilitary activities of the enterprise

Economic growth can be achieved both extensively and intensively. The nature of economic growth is determined by the relationship between the dynamics of production and the dynamics of resources (costs).

The excess of the growth rate of production over the growth rate of resource consumption or cost growth indicates the intensity of economic growth.

The economic analysis of intensification is carried out in three stages:

1. Give a generalized description and make a preliminary assessment of the organization's work based on the most important indicators of express analysis.

2. Study the impact of the most important factors and indicators selected for analysis on the final results.

3. Summarize the results of the analytical study, clarify the assessment of the organization's work and calculate the identified reserves.

The intensification of production underlies the efficiency of economic activity.

The objectives of the overall performance assessment for the most important economic indicators:

Evaluate the dynamics of indicators that determine the main results of the organization's activities;

· evaluate the validity and balance of the adopted plan, the final results of its implementation, including the sufficiency of deductions for the technical, economic and social development of the organization and its staff;

· compare the results achieved in the reporting year with the corresponding indicators of previous years and the base year.

A general assessment of the dynamics of the most important economic indicators is preliminary and makes it possible, without disclosing the internal content of the generalizing indicators and the factors influencing them, to characterize the work of the enterprise as a whole in the most significant features, including from the point of view of improving performance. Comparison of indicators of the reporting year with the corresponding indicators of previous years and the base year gives an idea of both the nature of the economic development of the enterprise and its pace.

To analyze the effectiveness, a certain system of indicators is used, reflecting the relationship of factors, sources and final results of economic activity.

Indicators of extensive development are quantitative indicators of resource use:

the number of employees;

The volume of used objects of labor;

the amount of depreciation;

· the volume of fixed production assets and advanced working capital.

Development intensity indicators are qualitative indicators of resource use:

labor productivity (or labor intensity);

Material return (or material consumption);

capital productivity (or capital intensity);

the number of turnovers of working capital (or the coefficient of fixing working capital).

At the same time, the return on assets summarizes such indicators of intensity as depreciation and return - V / A and the turnover of fixed production assets in years - OPFsg / A:

V / OPFsg \u003d V / A x A / OPFsg

where V is the volume of production (revenue);

OPFsg - the average annual value of fixed assets;

A - the amount of depreciation intended for the complete restoration of fixed assets.

The volume of production in value terms is the result of the interaction of all types of resources. This indicator reflects indicators of production intensification.

A feature of intensive and extensive use of resources is their interchangeability. Thus, the lack of labor can be made up for by increasing labor productivity.

In general, the dynamics of the technical and organizational level of production is manifested in indicators of the intensification of the use of production and financial resources, i.e. reflected in the dynamics of labor productivity, material productivity, capital productivity (which reflects the depreciation and turnover of fixed assets) and the turnover of working capital. The dynamics of these indicators can be used to characterize the effectiveness of the implemented management reform.

The assessment of the overall performance of the organization is carried out on the basis of the annual results of its activities. As initial data, we consider indicators of output in comparable prices, the number of employees in the main activity, the cost of fixed assets and working capital, as well as material costs and payroll costs with deductions for social needs.

The comparative performance of an organization is measured by comparing actual data with data taken as a baseline.

The methodology for assessing the degree of intensity and efficiency of production includes the following elements:

assessment of the dynamics of qualitative indicators of resource use;

Calculation of the increase in resources for one percent of the increase in production;

· definition of a share of a gain of production at the expense of extensive and intensive factors;

calculation of relative savings (overspending) of resources;

· comprehensive assessment of intensification.

2 . Analysis of economicoh activity of the enterprise OJSC« PERM MRZ« REMPUTMASH»

2.1 General informationi, position of the Company in the industry

Short story

JSC "Perm MPH "Remputmash" was established on the basis of the branch of JSC "Russian Railways" - "Perm locomotive repair plant", which has more than a century of history.

The history of the plant began with the construction of the Ural mining railway, which was the reason for the development of the entire infrastructure of the railway junction in the city of Perm. In addition to the station, buildings of the locomotive and carriage depot, warehouses, in May 1878, the construction of the main railway repair shops was completed, which became the basis of the modern locomotive repair plant.

Over the period of its operation, Permsky Zavod has made a significant contribution to maintaining the technical condition and improvement of track equipment, and to ensuring safety on the railways.

Already in 1894, the plant's capacity made it possible to repair 23 steam locomotives, by 1915 - 56 steam locomotives.

During the Great Patriotic War, the plant mastered the production of armored locomotives, thereby contributing to the overall victory over Nazi Germany.

Since 1964, the plant began mastering the repair of AGMU railcars, since 1972 - the modernization and repair of DMS railcars, and in 1975 the plant began repairing DGKu railcars.

The main activity of the enterprise is to provide the track and energy facilities of railways with services for the repair and modernization of track equipment, spare parts and new track machines.

The main types of products of the Company are:

· overhaul and modernization of DGKu railcars, MPT locomotives, ADM and AS-1A railcars;

· production of machines for cutting cuvettes MKT-1P;

· Manufacture and repair of wheelsets of track machines for railways and in cooperation with subsidiaries and affiliates of Russian Railways;

production of elements of the upper structure of railway tracks - rail fastening ZhBR - 65.

The glorious age-old history of the plant, established traditions, accumulated experience, continuous improvement of production, special attention to product quality, various forms of cooperation with customers of manufactured and repaired products, close cooperation with design organizations, cooperation with related enterprises of the industry allow the plant to solve complex production, financial and technical challenges of today.

2.2 Main indicators

In 2012, marketable products were produced in the amount of 575.510 million rubles, which amounted to 121.6% of the plan and 149.6% of the previous year. The share of products for Russian Railways in the total volume amounted to 84.6%.

Dynamics of commodity output for 2010-2012

Name	Unit meas.	Fact 2010	Fact 2011	Fact 2012

Russian Railways, including:
Production of MKT-1P
Major overhaul, including
Overhaul of DGKu trolley
Overhaul of MPT-4
Overhaul AS-1A2
Overhaul AS-1A
Major overhaul of AS-4
Overhaul of MNK
Overhaul of MKT
Capital repairs of railcar ADM
Major overhaul of PRL
Overhaul of ARV-1
Major overhaul of MPD
Total overhaul
Spare parts for Russian Railways
Total Russian Railways
Spare parts for subsidiaries and affiliates
Other customers
TOTAL for the Company

According to the plan for the production and overhaul of track equipment, the manufacture of spare parts for Russian Railways, in 2012, marketable products were produced in the amount of 486.999 million rubles, which amounted to 116.4% of the plan, including:

· overhaul of track equipment in the amount of 257.319 million rubles, which was 101% of the plan;

· production of track superstructure materials (hereinafter - MVSP, ZhBR) in the amount of 210.333 million rubles, which amounted to 143.1% of the plan;

· production of spare parts in the amount of 3.233 million rubles, which amounted to 312.4% of the plan;

· formation and repair of wheel sets in the amount of 16.114 million rubles, which amounted to 103.3% of the plan.

The production plan for the subsidiaries and dependent companies of Russian Railways was fulfilled in the amount of 47.672 million rubles, which amounted to 612.7% of the plan.

The production plan for other customers was fulfilled in the amount of 40.839 million rubles, which amounted to 86.4% of the plan.

During the reporting period, the share of products for Russian Railways in the total amounted to 84.6%:

overhaul of track equipment 52.8%

production of spare parts 0.7%

production of MVSP 43.2%

production of other types of products 3.3%

· the share of products for subsidiaries and dependent companies of Russian Railways amounted to 8.3%

the share of products for other customers amounted to 7.1%

The average headcount was 483 people (decrease by the beginning of the year - 41 people)

The average salary was 18,398 rubles.

The labor productivity of the PPP amounted to 1,192 thousand rubles, which amounted to 123.4% of the plan.

Actual income from the sale of finished products amounted to 664.198 million rubles, the cost of sales amounted to 626.748 million rubles.

Loss from other income and expenses amounted to 33.019 million rubles.

Net profit amounted to 0.356 million rubles.

2.3 Analysis of the dynamics of the performance results and financial position of the Company

In 2012, the actual income from the sale of finished products amounted to 664.198 million rubles, the cost of goods sold amounted to 626.748 million rubles.

	Fact 2010	Fact 2011	Fact 2012	Deviation 2012 to 2011

Revenues from sales
Cost of sales, including
Depreciation deductions
Labor costs
wage fund
non-state pension insurance
Deductions for social needs
Material costs
materials
accessories

electricity
Other operating expenses
Selling expenses
Revenue from sales
Profitability of sales
Other income, including
interest on financial investments
from sales of non-current assets
from the sale of reserves
Other income
Other expenses, including
banking services
interest, taxes, fines not related to the production and sale of products (works, services)
costs associated with the sale of assets
costs associated with the sale of inventories
payments to members of the Board of Directors and the RC
payments according to collective agreements to non-working pensioners and employees of other types of activities
interest payable on loans and borrowings
other expenses
Profit before tax
income tax
Net profit

Dynamics of financial stability indicators of the Company for 2010-2012


Absolute liquidity ratio
Quick liquidity ratio
Current liquidity ratio
Financial Independence Ratio
Profitability of sales
Return on equity
Return on assets
Dynamics of receivables
Dynamics of accounts payable
The ratio of receivables and payables
The ratio of the turnover of receivables and payables

The absolute liquidity ratio was 0.001. Compared to the beginning of the year (0.000), it has not changed.

Quick liquidity ratio amounted to 0.864. Compared to the beginning of the year (1.348), the decrease was 0.484. The change in the value of the coefficient was affected by a significant increase in short-term liabilities (382.1%) with an increase in the level of short-term receivables (244.8%). At the same time, it remains at a level that allows the Company to fulfill short-term obligations at the expense of the most liquid part of working capital.

The current liquidity ratio was 1.259. Compared to the previous year (1.978), the decrease was 36.3%. This was influenced by a significant increase in short-term liabilities (382.1%), despite the increase in current assets (243.3%). The current assets of the Company exceed current liabilities in their value, which indicates that the Company will remain solvent in the future.

The coefficient of financial independence was 0.553. At the beginning of 2010, it was 0.825. The decrease in the ratio was due to a significant increase in balance sheet assets (149.4%), with a unchanged level of net assets.

Return on sales (ROS), or the share of gross profit in sales volume, amounted to 6.595%, which, compared with 2011 (0.030%), indicates an improvement in the financial condition of the enterprise.

Return on equity (ROE) was 0.088. Compared to last year's figure (-3.306), there is an increase. This was the result of a profit in comparison with the previous reporting period due to an increase in production volumes and stabilization of the financial and economic situation.

Return on assets (ROA) was 0.058. Compared to its indicator at the beginning of 2012 (-2.676), there was also a significant increase due to the profit received compared to the previous period.

The dynamics of receivables amounted to 144,754. Compared to the previous year (45,283), the increase was 99,471, which indicates a significant increase in receivables.

The dynamics of accounts payable amounted to 191.171, which also indicates a significant increase in the Company's accounts payable.

The ratio of receivables to payables was 1.342. The ratio of accounts receivable to accounts payable is higher than 1, but lower than the level of the previous reporting period (1.597), which indicates an improvement in the balance of liabilities.

The ratio of turnover of receivables and payables amounted to 0.761. Compared to the beginning of 2012 (0.847), this ratio decreased by 0.086 and does not exceed one, which is a negative factor, but maintains the stability of the financial position and business activity of the Company.

Dynamics of net assets for 2010-2012

Name of indicator	as of 01.01.2010	as of 01.01.2011	as of 01.01.2012
Intangible assets
fixed assets
Construction in progress
Profitable investments in material values
Long-term and short-term financial investments
Other noncurrent assets

Value added tax on acquired valuables
Accounts receivable
Cash
Other current assets
Total assets accepted for calculation

Long-term liabilities on loans and credits
Other long-term liabilities
Short-term liabilities on loans and credits
Accounts payable
Debts to participants (founders) for payment of income
Reserves for future expenses
Other current liabilities
Total liabilities taken into account
Joint Stock Company Net Asset Value (Total Assets to be Calculated minus Total Liabilities to be Calculated)

During the crisis period, there was a slight decrease in the value of net assets, due to the Company's loss in 2010 in the amount of 13.6 million rubles. In 2012, net assets remained at the level of 2011.

Analyzing the above data on the dynamics and structure of assets and liabilities, it should be noted the growth of the balance sheet.

Violation of the terms of payment for manufactured products led to an increase in loan debt, as well as to an increase in debt to suppliers and contractors. It should also be noted the growth of stocks.

Thus, the Company will have to optimize the structure of its balance sheet, while reducing inventory, as well as, if possible, accounts receivable, which will ultimately lead to a decrease in loan debt (and interest payments on loans), and debt to suppliers. Changing the structure of the balance sheet will have a positive impact on the financial result, and, consequently, on the financial condition and the amount of net assets.

List of sources used

intensification rural technical

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