However, for a complete calculation of all costs, they are brought to a single measurement and presented in monetary terms in rubles. Name of components Units of measurement Quantity Price pcs Total cost rub. No. Material name Designation Units of measurement Cost Units of Measure rub. Total units Total cost rub.

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And e \u003d ZP + A + TCM + C rem. + C m + P p, (6)

where salary - wages of the main and additional production workers with accruals;

A - depreciation deductions, determined by the depreciation rates for each type of equipment, rubles;

TSM - the cost of fuel and lubricants, rubles;

With rem. - expenses for current repairs and mechanical maintenance, rubles;

C m - the cost of repair and restoration of tire wear (for wheeled vehicles);

P p - other cash costs (costs of overalls, storage of equipment, etc.).

1.4.1 Salary is determined by the formula:

ZP \u003d Th t 8 V o K add. By the beginning. , (7)

where Ch t is the hourly tariff rate, rubles;

8 - the duration of the work shift, hours;

In about - the number of working days in a year;

K additional - coefficient of additional payments (K additional \u003d 1.2 - 2.2)

K start - coefficient that takes into account salary accruals (to the pension fund, medical insurance fund, social insurance, K start \u003d 0.415 (41.5%).

1.4.2 Depreciation deductions are determined:

where BS is the book value of the equipment, rubles.

H is the rate of depreciation by type of equipment,%

1.4.3 Calculation of the cost of fuel and lubricants:

Fuel cost: T \u003d C T cm K V o R h (9)

where: P is the price of 1 kg of fuel, rubles;

R h - hourly fuel consumption, kg (if there are no consumption rates, then calculate using the formula);

T cm - the number of hours of work of equipment per shift;

In about - the number of job shifts per year;

K is a coefficient that takes into account working conditions.

The cost of oil, lubricants and cleaning materials is determined as a percentage of the cost of fuel (CM \u003d 20-25% of T)

1.4.4 Electricity costs for stationary machines (C e) can be calculated based on the installed power of electric motors, the degree of their load and the cost of one kilowatt-hour using the formula:

C e \u003d N e K 1 K 2 K 3 K 4 T cm Ts e, (rub / shift), (10)

where N e is the total installed power of electric motors, kW;

K 1 - engine load factor over time;

K 2 - engine power load factor;

K 3 - coefficient of simultaneous operation of equipment motors;

K 4 - coefficient taking into account the loss of electricity in the network;

C e - the cost of one kW / h of electricity, rubles.

For the timber industry, the product of the coefficients K 1, K 2, K 3, K 4 can be taken equal to 0.80-0.95.

1.4.5 The cost of maintenance and repair of equipment can be determined by the formula:

where H t is the standard of costs for maintenance and current repairs of equipment per 100 machine-hours in operation or 1000 km of run, rubles;

In cm - changeable vehicle mileage, km;

In about - the number of changes in the work of equipment per year.

1.4.6 When calculating the cost of maintaining timber trucks (road trains) and wheeled tractors, the costs of restoring wear and tear and repairing tires are taken into account according to the formula:

where H w is the rate of costs for restoration and repair of tires in% to the cost of the complex per 1000 km of run;

Ts w - wholesale price of one set according to the list price, rubles;

К т - coefficient taking into account transport and procurement costs;

In cm - changeable vehicle mileage in km;

In about - the number of shifts of the car per year.

1.4.7 Other costs may include: costs of storage of equipment and other costs. In calculations, they can be taken at the rate of 5% of all costs.

The data obtained is summarized in table 2.

Table 2 - Calculation of the cost of work

Having information on the cost of one machine-hour of operation of a vehicle, the company has the opportunity to profitably choose a supplier that provides services for the rental of machines and mechanisms. We offer you a detailed algorithm for such a calculation.

To determine the cost of transport equipment, you must first calculate the cost of one machine-hour. This calculation is necessary in the following cases:

• selection of a transport service provider for the needs of the enterprise. Having information about the real cost of one machine-hour, you can choose a supplier on the most favorable terms. Market analysis in this case will not provide objective information, as suppliers strive to maximize profits;
• leasing of own machines and mechanisms to third parties. The correct calculation will allow you to establish the optimal size of planned savings.

To determine the cost of one machine-hour of a certain type of vehicle, the following indicators must be taken into account:

• the book value of the vehicle;
• depreciation of a fixed asset;
• costs for all types of repairs, diagnostic and maintenance;
• costs of fuel and fuels and lubricants;
• driver's salary, taking into account deductions from wages;
• overheads.

Let's take a closer look at each indicator and give examples of calculation.

Vehicle book value- the cost of the vehicle, reflected in the accounting documents, which, when purchasing a vehicle, is equal to the original cost of the vehicle, and after revaluation is equal to the replacement or full replacement cost of the vehicle.

Depreciation rate for each object of depreciable property when applying the linear method is determined by the formula:

1. = (1 / n) × 100%,

where K - depreciation rate as a percentage of the original (replacement) cost of the depreciable property;

n - useful life of this depreciable property, expressed in months.

Note!

When establishing the useful lives of fixed assets, it is necessary to be guided by the Decree of the Government of the Russian Federation dated 01.01.2002 No. 1 "On the Classification of Fixed Assets Included in Depreciation Groups" (as amended on 10.12.2010).

Standard indicator costs for all types of repairs, diagnostic and technicalmaintenance of machines is determined by the formula:

where B with - replacement cost of the car, rubles;

H p - the rate of annual costs for repair and maintenance as a percentage of the replacement cost of machines;

T - annual operating mode of machines, machine-h / year.

Costs for fuel and fuels and lubricantscan be determined based on the consumption rates for fuel and lubricants established in a particular organization. Typically, these standards are set and approved at a production meeting in the company.

You can also be guided by the methodological recommendations "Rates of consumption of fuels and lubricants in road transport", approved by the Order of the Ministry of Transport of Russia dated 03.14.2008 No. AM-23-r (as amended on 05.14.2014).

Payment for the driver's labor, taking into account deductions from wagesdepends on the form of remuneration in the company. The most common are piecework and time-based wages.

Piecework form remuneration implies remuneration for the quantity of products (work) of the established quality, taking into account the complexity and working conditions. According to the adopted accounting procedure, the result of the work of each performer individually or collective (group) result (for the entire group of workers) can be taken into account.

With timephased formlabor is paid depending on the hours worked at hourly, daily and monthly rates or salaries. This form of payment is used in cases where the output of an individual employee cannot be accurately recorded and expressed in a certain amount of products or work, or when, by the nature of the work, it is economically inexpedient to transfer workers to piecework wages.

Example 1

Initial data:

• the number of hours worked per month - 162;
• the rate per hour set by the company is 130 rubles / hour;
• the multiplying coefficient is 1.3.

The salary, taking into account personal income tax, will be: 162 × 130 × 1.3 \u003d 27,378.00 rubles.

Payroll deductions: 27,378.00 × 0.3 \u003d 8213.4 rubles.

____________________

Overheads accompany the main production, are associated with it. These are the costs of maintaining and operating fixed assets, management, organization, maintenance of production, business trips, training of workers and the so-called non-productive costs (losses from downtime, damage to material values, etc.). Overhead costs are included in the cost of production, costs of production and circulation.

Example 2

Suppose example 1 deals with industrial construction. In accordance with the standards, overhead costs should be 90% of the wages fund. Accordingly, the overhead costs will be: 27,378.00 × 0.9 \u003d 24,640.20 rubles.

______________________________

Let's consider an example of calculating the cost price for 1 machine-hour.

Example 3

Let's calculate the cost price of 1 machine-hour of operation of the short-shaped ZOOMLION RT-550 truck crane with a lifting capacity of 55 tons. For the calculation, we use the following data:

• book value of the truck crane - 10, 3 million rubles;
• useful life - 61 months;
• the number of hours worked per month - 166;
• the annual rate of costs for maintenance and repair of the machine - 23%;
• tariff rate for wages - 140 rubles / hour;
• fuel consumption rate for 1 car / hour - 14, 3 liters;
• cost of 1 liter of fuels and lubricants - 27.34 rubles;
• the rate of consumption of lubricants per 100 liters of fuel consumption - 2 liters;
• the cost of 1 liter of lubricants - 169.49 rubles;
• overhead rate - 90% of the wages fund.

The calculation is presented in the table.

A. V. Makina, economist at Bolwerk LLC

Operating costs are the aggregate of costs associated with maintaining and operating equipment.

The calculation of the main items of operating costs is carried out in accordance with the following methodology:

1. Salary of service personnel with accruals:

where is the premium coefficient; - the number of workers servicing equipment, people; - time spent on servicing the equipment used, h / year; - average hourly rate of service personnel, monetary units / hour; - standard of additional wages,%; - standard of taxes and deductions from the wage fund,%.

2. Depreciation deductions:

, (8.12)

where is the depreciation rate of the equipment used,%; - amortized cost of the used equipment, den. units

3. Costs of consumed electricity:

, (8.13)

where is the power consumed by the equipment used, kW; - annual effective fund of operating time of the equipment used, h; - tariff for 1 kW of electricity, den. units

4. Costs for the current repair of the equipment used:

, (8.14)

where is the selling price of a unit of used equipment, den. units; - cost standard for scheduled maintenance of the equipment used,%.

The calculation of operating costs must be carried out according to the new and replaced option. Savings obtained by reducing operating costs are calculated using the formula

, (8.15)

where are the annual operating costs, respectively, for new and replaced equipment, den. units;

- coefficient of reduction to a comparable form of performance indicators of new and replaced equipment, for example, the growth rate of equipment productivity, quality factor.

Calculation of investment efficiency indicators in the consumption of new technology

5. Conclusions on the feasibility of the investment projectbased on the analysis of the calculated indicators, a conclusion is made about the feasibility of the investment project.

Choosing an effective option for technological processes

When deciding on the feasibility of introducing a new technology, the economic justification may be limited to determining the area of \u200b\u200beffective use of the compared options.

The criterion for choosing a technological process is the minimum technological cost of manufacturing a certain volume of product output, i.e., the condition must be met:

,

where - conditionally fixed costs for a given volume of output, den. units;

- variable costs per unit of production, den. units;

- volume of production, nat. units

Variable costs include:

1. Material costs;

2. Basic and additional wages of production workers;

3. Taxes and deductions included in the cost price;

4. Electricity costs.

The conditionally fixed costs include:

1. Depreciation deductions of the used technological equipment;

2. Expenses for the repair of technological equipment;

3. Depreciation deductions for buildings occupied by technological equipment.

In accordance with the criterion, it is necessary to determine the volume of product output, for the production of which it will be advisable to use a particular technological process, or the volume of output, at which it does not matter which technological process is used ().

To do this, it is necessary to solve a system of two equations to determine.

Federal Agency for Education

Specialty "Maintenance and repair of road transport"

Discipline "Economics have grown"

COSTS AND CALCULATION OF COST FOR MAINTENANCE AND REPAIR OF VEHICLES

EXPLANATORY NOTE

TO THE COURSE PROJECT

Introduction

1. Characteristics of the production unit

2. The system of expenses for maintenance and repair of the production unit

2.1 Calculation of the number and payroll

2.2 Calculation of costs for spare parts and repair materials.

2.3 Calculation of the amount of overhead costs.

2.4 Drawing up cost change and costing.

3. Economic efficiency from the implementation of the measure

Introduction

One of the most important tasks in the field of vehicle fleet operation is further improvement of the organization of maintenance and current repair of vehicles in order to increase their performance and at the same time reduce operating costs. The relevance of this problem is confirmed by the fact that many times more labor and funds are spent on car maintenance than on its production.

At present, on the basis of scientific and technical progress, the planned preventive system of maintenance and repair of rolling stock of the timber industry complex as a whole, tested by many years of experience, is being further developed.

Various economic and mathematical methods of analysis, planning and design are beginning to be applied both in the field of organizing road transport and in the field of technical maintenance of vehicles. More and more, new methods and means of diagnosing the technical condition and predicting the resources of the trouble-free operation of vehicles are being developed and introduced. New types of technological equipment are being created that make it possible to mechanize and, in some cases, automate labor-intensive operations for the maintenance and repair of rolling stock. Modern forms of production management are being developed, which are designed for the use of electronic computers with a further transition to an automated control system.

With the ever-increasing saturation of the national economy with cars, the modern economic system provides for new structural divisions of road transport - auto complexes and production associations, repair and maintenance bases, which potentially contribute to the transition to centralized production of maintenance and repair of cars.

1. Characteristics of the production unit

Motor transport company for maintenance, daily inspection and maintenance of cars and trucks.

1. Car brand KamAZ-5420

2. Number of cars 250

3. Average daily mileage 185

4. Working days per year 253

5. Annual fund of working time 2076

6. Number of impacts per year

7. Labor intensity of work, people hour.

The area of \u200b\u200bthe enterprise is 448 m 2.

The enterprise belongs to 0A0 plant "Mars".

It is intended for timely inspection and elimination of breakdowns and malfunctions in the company's vehicles.

For this, special equipment is used. Let's add this equipment to the table.

Table No. 1 Production equipment and organizational equipment.

2. The system of expenses for maintenance and repair of the production unit

The cost of production of a production unit is the monetary value of all the costs of performing the planned amount of work. Determining the costs per unit of production is called costing.

When calculating the cost price, all costs, depending on their nature and purpose, are allocated to items.

The change in the costs of performing maintenance and repairs includes the main and additional wages of production workers with social insurance charges, costs of spare parts, materials, overhead costs.

2.1 Calculation of the number and payroll

Table No. 2 Share of labor intensity of repair work of each category in the total labor intensity of work.

The number of workers is determined on the basis of the planned volume of work and the effective fund of working time of one worker.

In jobs where the duration of night shifts is equal to that of the day, for every hour of night work, an additional payment is made: with an 8-hour and 7-hour working day, 1/7 of the tariff rate, with a 6-hour working day, 1/5 of the hourly tariff rate.

Night time surcharge, rub.

Nр \u003d Т´ / Фр (1)

where T´ is the labor intensity of the work performed by the subdivision, taking into account the planned overfulfillment of the established norms of man-hour production.

FR - working time fund (filed by TO and TR)

Nр \u003d 215080/2076 \u003d 104

average wage grade

Рср \u003d (1N 1 + 2N 2 + 3N 3 +… + 6N 6) / (1N 1 + 2N 2 + 3N 3 +… + 6N 6) (2)

where 1,2,3, ... 6 - work categories

Rav \u003d (1 * 19 + 2 * 22 + 3 * 28 + 4 * 23 + 5 * 12) / 104 \u003d 2.87

13 brigades of 8 people.

Table No. 3 Time-based payroll

average hourly wage rate

Ссч \u003d (Сч1N 1 + Сч2N 2 + Сч6N 6) / (N 1 + N 2 + ... + N 6) (3)

From h1, C h2, ... From h6 - the hourly tariff rate of the repair worker is 1.2, ... 6 categories, p.

Ссч \u003d (20 * 19 + 27.2 * 22 + 30 * 28 + 34 * 23 + 36 * 12) / 104 \u003d 29.15 rubles.

Wages for brigadier

D br \u003d P br * S bw * F br * N br / 100 (4)

where P br is the percentage of additional payment for brigadier;

With bw - hourly wage rate of the foreman, rubles;

N br - the number of foremen.

D br \u003d 10% * 36 * 2076 * 13/100 \u003d 97157 rubles.

Night time surcharge

D n \u003d 1/7 * C n * t n * D p * N n (5)

t n - the number of night hours of work per day

D p - the number of working days of the production unit in the year;

N n - the number of repair workers of the production unit working at night.

D n \u003d 1/7 * 29.15 * 8 * 253 * 48 \u003d 396 477 rubles.

Basic payroll

FZP o \u003d FZP pov + PR fzp + D br + D n (6)

where PR fzp - bonuses from the wage fund, rubles

FZP o \u003d 6268923 + 40% + 97157 + 396477 \u003d 3001203 rubles.

General FEP

FZP total \u003d FZP o + FZP d (7)

FZP total \u003d 3001203 + 300120 \u003d 3301323 rubles.

Social Security Contribution

H p \u003d 0.356 (FZP o + FZP d) (8)

where 0.356 is the coefficient taking into account social insurance contributions

H p \u003d 0.356 * 3301323 \u003d 1175271 rubles.

Salary fund

FZ P total with deductions. \u003d FZP total + H p (9)

FZ P total with deductions. \u003d 3301323 + 1175271 \u003d 4476594 rub.

ZP p \u003d (FZP total * PR fmp) (10)

where PR fmp is a prize from the material incentive fund,

Salary p \u003d (3301323 + 1231836) / (12 * 104) \u003d 3632 rubles.

Table 4 General payroll

2.2 Calculation of costs for spare parts and repair materials

Cost rates are established by car brands for category 2 of road operating conditions. When operating cars in conditions of category 1, the coefficient 0.84 should be applied, and in conditions of category 3, 1.25.5 category - 1.8.

Similarly, the costs of repair materials required for the implementation of TR of vehicles are determined.

The consumption of materials for maintenance is determined according to the norms established for one impact by car brands.

If there are norms for the consumption of materials and spare parts for the sections, the calculation is carried out according to these norms. For diagnostic stations, specialized posts for replacing units, the consumption of spare parts and repair materials is not planned.

C uch \u003d H zch * l total * C t * K ezch / 1000 (11)

where H zch is the cost rate for spare parts per 1000 km, rubles.

C t - the percentage of labor intensity of the work of the unit is approximately 0.7 - 0.8;

K ezch - coefficient that takes into account savings on spare parts

(K ezch \u003d 1- (P ezch / 100)) (12)

P ezch - percentage of spare parts savings

C zh \u003d 60 * 11701250 * 0.7 * 0.98 / 1000 \u003d 481623 rubles.

S zch \u003d 80 * 11701250 * 0.7 * 0.98 / 1000 \u003d 642164 rubles.

S zch \u003d 140 * 11701250 * 0.7 * 0.98 / 1000 \u003d 1123788 rubles.

l total \u003d 250 * 185 * 253 \u003d 11701250

Consumption of materials.

C m \u003d N m * N then (13)

EO, C m \u003d 20 * 56700 \u003d 1134000 rubles.

TO 1, C m \u003d 55 * 3180 \u003d 174900 rubles.

TO 2, C m \u003d 85 * 1000 \u003d 85000 rubles.

TR S zch \u003d 160 * 481623 * 0.7 * 0.98 / 1000 \u003d 52,862 rubles.

Table 5 Cost of spare parts and repair materials.

2.3 Calculation of the amount of overhead costs

This item includes costs associated with the maintenance and operation of equipment, and general workshop costs. The change of overhead costs is based on the current standards in the following order.

The cost of the current repair of the building is determined on the basis of the norm for the TR of the building, set at 1.5 - 3% of its cost.

Electricity costs include the cost of lighting and running the equipment's electric motors.

The rate of water consumption for domestic needs is 20% of the consumption for domestic needs.

B s \u003d (Ts s + Ts cn) V s (14)

Ts z, Ts p - the cost of 1 m 3, respectively, of an industrial building, the construction of plumbing and industrial - wiring 1 m 3 rubles.

V z - volume of the room, m 3

B z \u003d (1970 + 150) * 2240 \u003d 4748800 rubles.

8 * 56 * 5 \u003d 2240m.

Table 6 Calculation of depreciation

Expenses for maintenance of the building.

4748800 * 3/100 \u003d 142464 RUB

Equipment maintenance costs.

983560 * 5/100 \u003d 49178 rubles.

Annual electricity consumption for lighting.

Q eos \u003d 25 * F * T os / 1000 (15)

where 25 is the consumption of lighting electricity per 1m 2, W

F - Production area, m 2

T os - the number of hours of use of the lighting load per year

Q eos \u003d 25 * 448 * 2000/1000 \u003d 22400 kWh

Annual energy consumption

Q es \u003d ∑P y * F about * K s * K s / (K ps * K pd) (16)

∑Р у - total installed power of electric receivers, kW

F about - the actual annual fund of the working time of the equipment, h;

K z - equipment load factor (0, -0.9)

K s - demand coefficient (0.15-0.25)

K ps - coefficient taking into account losses in the network (0.92-0.95)

K pd - coefficient taking into account engine losses (0.85-0.9)

Q es \u003d 32.9 * 2076 * 0.7 * 0.2 / (0.95 * 0.9) \u003d 11249 kW

Total cost

C e \u003d Ts kW (Q eos + Q es) (17)

where C kW is the cost of 1 kW-h, rub.

With e \u003d 3 * (22400 + 11249) \u003d 100947 rubles.

Annual water consumption for production needs

Q v.pr \u003d N in * F about * N about * K e / 100 (18)

Н в - hourly water consumption per unit of equipment, l

N about - the number of pieces of equipment

Q v.pr \u003d 100 * 2076 * 1 * 0.7 / 1000 \u003d 145 m 3

Water consumption for household and other needs

Q v.bp \u003d (40N yar + 1.5F) * 1.2D p / 1000 (19)

N yar - the number of turnout workers

D p - days of work of the production unit

1.2 - coefficient taking into account the water consumption for working needs

Q v.bp \u003d (40 * 104 + 1.5 * 448) * 1.2 * 253/1000 \u003d 1467 m 3

Water supply costs

С в \u003d Ц в * (Q в.пр + Q в.бп) (20)

C in - the cost of water, rubles.

C in \u003d 3 (145 + 1467) \u003d 4836 rubles.

For heating

From \u003d 448 * 120 \u003d 53,760 rubles.

Occupational health and safety

With ocr \u003d 4476594 * 0.03 \u003d 134298 rubles.

C m-b-p \u003d 983560 * 0.1 \u003d 98356 rubles.

Table No. 7 Overhead costs

2.4 Drawing up cost change and costing

It is compiled in order to determine the amount of costs for one maintenance service or for 1000 km of run when performing routine repairs and diagnostic work. Thus, costing is the calculation of costs per item per unit of production. When performing work on maintenance and repair, product units can have one technical impact (TO-1, TO-2, EO) or 1000 km of run.

Table No. 8 Calculation of the cost of maintenance and repair

3. Economic efficiency from the implementation of the measure

An indicator of the economic effect from the introduction of new technology and the implementation of organizational and technical measures can be the annual savings in a whole range of cost and physical indicators.

For auto repair and auto service enterprises, as additional indicators, production in rubles per 1 ruble can be used. capital investments or with 1m 2 total and productive area; costs of raw materials, materials, fuel, electricity and other material values \u200b\u200bper unit of production.

K w \u003d 1-P e / 100 (21)

P e - percentage of savings

K w \u003d 1-0.1 \u003d 0.9

N p2 \u003d T * K w / F p (22)

К w - coefficient of labor intensity reduction

N p2 \u003d 215080 * 0.9 / 2076 \u003d 93 people

FZP total 2 \u003d C c h * F p * N p2 * K d (23)

K d - coefficient of additional payments

FZP total 2 \u003d 29.15 * 2076 * 93 * 0.53 \u003d 2982804 rubles.

K d \u003d FZP total 1 / FZP pov (sd) (24)

K d \u003d 3301323/6268923 \u003d 0.53

S zch2 \u003d S zch1 * K e (25)

From zch2 \u003d 2247575 * 0.97 \u003d 2180147 rubles.

C m \u003d C m1 * K e (26)

K e - saving factor

S m \u003d 1446762 * 0.97 \u003d 1403359 rubles.

K e \u003d 1-P e / 100 (27)

K e \u003d 1-0.03 \u003d 0.97

P e -% savings in spare parts

Table No. 9

E y \u003d (S1-S2) (28)

where S1 ... S2 is the cost per unit of production before and after the implementation of measures.

E y \u003d (8954041-7349420) \u003d 1604621 rub.

E \u003d E y / K (29)

where K - capital investments

E \u003d 1604621/1760000 \u003d 0.91

T about \u003d K / E yg (30)

T about \u003d 1760000/1604621 \u003d 1.1 years

Bibliography

1. Anisimov A.P. "Economics, organization and planning of road transport", M .; Transport, 1998

2. Borisova V.M. "Course project on economics, organization and planning of road transport" M .; Transport, 1987

3. Rogova N.N. "Problem book on economics, organization and planning of road transport." M .; High school, 1988