Planned economic calculation of building materials consumption rates. We approve the norms for writing off building materials. Drawing up standards for the write-off of building materials

The main materials in the production of products are the materials that are part of the product. Auxiliary materials include materials that are used in the manufacture of the product, but are not included in its composition (for example, sanding paper, solvents, etc.).

The calculation of the consumption rates of the main and auxiliary materials is given below according to the method.

Consumption rates for sawn timber and peeled veneer are calculated in cubic meters with an accuracy of up to the fifth decimal place.

Consumption rates of chipboard (chipboard) and fibreboard (Fibreboard) boards, sliced ​​veneer and facing films are calculated in square meters with an accuracy of three decimal places.

The consumption rate of materials used in the manufacture of one product is calculated for all parts or assembly units in accordance with the parts specification. The dimensions of blanks made of wood and wood-based materials must take into account processing allowances, the allowance standards are given in Appendix 3.

After determining the consumption rates for the product, the consumption of materials for the implementation of the annual production program is determined. A summary specification of the consumption of wood and facing materials for the manufacture of the product is shown in table 2.

Columns 2 to 8 of the specification are filled in on the basis of working drawings and specifications of parts for the product.

The volume or area of ​​each part in one product (column 9) is determined as the product of its dimensions and the quantity in the product, i.e. data columns 6, 7, 8 and 4 or 6, 7 and 4. Columns 10, 11, 12 indicate the values ​​of processing allowances, column 19 - the percentage of technological losses, column 21 - the percentage of output of blanks during cutting.

When calculating blanks from fiberboard of the rear wall of the product, which, after cutting wood materials, are not processed around the perimeter, allowances are not taken into account.

Table B9 MU indicates the percentage of useful output for boards and plywood.

The rest of the payroll calculations are purely arithmetic.

The dimensions of the workpieces (columns 13,14,15) are determined by the sum of the dimensions of the parts in cleanliness and the values ​​of the machining allowances. The dimensions of the blanks from chipboard along the length (column 13) are found by adding the size of the clean part (column 6) with the allowance along the length (column 10), similarly, the size of the blank is found in width. The same allowances must be taken into account when calculating the blanks of the facing material, since the technological process provides for facing the layers of panel blanks (with allowances). After facing the layers, first the longitudinal edges are sawn off with the corresponding edges being lined with edging material, then the transverse edges are sawn and lined.

The volume of blanks (column 17) is determined by the product of their dimensions and quantity in the product, i.e. data column 13,14,15 and 5; the area of ​​sheet materials is the product of the data in columns 13.14 and 5.

Column 17 indicates the volume or area of ​​blanks required for the manufacture of the annual program.

Column 20 records the volume or area of ​​blanks, taking into account technological losses (Kt), i.e. the data in column 18 are multiplied by (100 + Kt) and divided by 100.

The volume or area of ​​wood materials consumed for the annual program (column 22) is determined by dividing the volume or area of ​​blanks (column 20) by the percentage of output of blanks when cutting (column 21) and multiplying the results by 100.

An indicator of the efficiency of the use of wood materials is the percentage of net output (column 23). It is determined by the ratio of the volume or area of ​​parts in the annual program (data in column 9, multiplied by the number of products in the annual program) to the volume or area of ​​wood materials (column 22) and multiplied by 100.

The explanatory note contains one calculation of the tabular values ​​of the part for each type of material of the product. The remaining values ​​are entered in the table without specifying the calculations.

The obtained values ​​of columns 19 and 23 are compared with the normative ones from Appendix 4. If necessary, the calculations are corrected.

The amount of waste by processing stages is determined from the summary specification of the consumption of wood and facing materials for the manufacture of the product (table 2); total data on types of wood materials are taken into account. The results are summarized in the sheet for calculating the amount of waste (table 3).

The data of columns 1-4 of table 3 are taken from the results of summing up data by type of materials in columns 21,19,9 of table 2, the total of column 9 is multiplied by the annual release program. The amount of waste during cutting, column 5 of table 2, is equal to the difference between the volume of wood materials, column 2 and the volume of blanks, taking into account technological losses, column 3.

When cutting, waste is obtained in the form of scraps, sawdust and dust. The number of scraps, column 6, is 90% - chipboard, 90% - fiberboard, 100% - facing material and 100% - edging plastic from the amount of waste when cutting; the amount of sawdust and dust, column 8 - 10% - chipboard and 10% - fiberboard, facing film and edge plastic - 0% each.

The amount of waste during processing of blanks, taking into account technological losses, column 10, is equal to the difference between the volume of blanks, taking into account technological losses, column 4, and the volume of clean parts, column 3.

When processing blanks, waste is obtained in the form of scraps, chips, sawdust and dust. The number of scraps, column 11, can be taken as 5% - chipboard, 30% each - facing film and edge plastic and 100% - fiberboard from the amount of waste obtained during the processing of blanks. The number of chips, column 13 - 80% chipboard, 70% each - facing film and edge plastic and 0% - fiberboard. The amount of sawdust, column 15 - 15% - chipboard, facing film and edge plastic and fiberboard at 0%.

Waste in the form of scraps is summarized and recorded in column 17, in the form of chips - from column 14 are transferred to column 18, in the form of sawdust and dust (columns 9, 16) are summarized and recorded in column 19.

There is irrecoverable waste in production. The loss of trimmings averages 2% of their number, therefore, column 20 contains the data of column 17, multiplied by 0.98. The loss of chips, sawdust and dust is 10% of their amount, therefore, in columns 21 and 22, respectively, the data of columns 18 and 19, multiplied by 0.9, are recorded.

The resulting waste can be commercial, i.e. returned to production as secondary raw materials, and fuel.

The amount of all waste is the sum of the data in columns 20, 21, 22 of Table 3 for each type of material. About 70% of offcuts can be used for the manufacture of small parts, and about 20% of offcuts obtained by cutting. Segments from 250 mm in size and above can be glued along the length on a toothed spike, which increases the yield of the main blanks by 8-12%. For the manufacture of particle boards, 10% of board scraps may remain during cutting, about 80% of the chips obtained as a result of mechanical processing of particle boards lined with sliced ​​veneers.

The calculation of the consumption rates of adhesive materials per product is carried out for each type of adhesive, taking into account the method of gluing (hot, cold), the method of applying the adhesive (manual, mechanized), the type of material to be bonded and the complexity of the surfaces to be bonded.

The surfaces to be glued are divided into the following complexity groups:

I - plates of shield blanks;

II - edges of panel blanks, faces and edges of bar blanks;

III - glued surfaces of spiked joints.

First, the areas of the surfaces to be glued are determined in square meters with an accuracy of 0.001. Then, the consumption rate of the adhesive brands used for the product is established by appropriately summing up the data in column 13, taking into account the brand of glue, the type of glued material, the method of gluing and the method of applying the glue.

Consumption rates for the working solution of adhesives of some brands, depending on the gluing conditions, are given in Appendix 5.

When facing the edges of panel blanks made of chipboard with veneer or plastic, the consumption rate for hot melt adhesive (TKR-4) is 0.315 kg per 1 m.

After calculating the norms of adhesive materials, a summary specification for the consumption of adhesive materials is filled in, which is presented in tables 4 and 5.

table 2

Table 3

Table 4

Calculation of consumption rates of adhesive materials for the manufacture of products

Table 5

Summary specification of the consumption of adhesive materials for the manufacture of the product

Sanding paper (GOST 6456) or fabric (GOST 5009) based sandpapers are used for grinding workpieces. The consumption rates of grinding skins for the manufacture of the product are calculated according to the types of bases and grit numbers. Consumption rates for grinding skins are given in Appendix 6.

In the technological processes for the manufacture of component parts of products developed in course projects, the following operations for grinding workpieces are provided:

grinding (calibration) of blanks from chipboard before veneering them with abrasive paper on a fabric basis with grain size - No. 32-16;

grinding of faces and edges of panel blanks after they are faced with sliced ​​veneer; in this case, grinding skins on a paper or fabric basis with a grain size of No. 25-20 (ash, oak, beech, birch) or 20-16 (mahogany, walnut) can be used - the first grinding, No. 12-10 - the second grinding, No. 8 - third grinding;

grinding blanks of bar parts made of lumber: blanks are ground with sandpaper with a grain size of No. 20-16 - the first grinding, No. 8 - the second grinding.

The initial data for calculating the consumption rates of grinding skins are:

area of ​​workpiece surfaces to be ground;

consumption standards for abrasive skins, established depending on various factors (type of skin base, grit number, grinding method - machine or manual, material of the workpiece to be sanded and shape of the surface to be sanded, etc.).

The calculation of the areas of workpiece surfaces to be ground is performed in tabular form. An example of calculation is shown in Table 6.

Then the consumption rates of the grinding skins are determined. An example of calculation is shown in Table 7.

After that, a summary specification of the consumption of grinding skins for the manufacture of one product is compiled and its consumption for the annual production program is determined. An example of drawing up a specification is given in table 8.

The calculation of the need for materials ends with the preparation of specifications for the annual program.

The results are entered in table 9 - "Specification of materials used."

Table 6

Calculation of the areas of polished surfaces of product blanks

Table 7

Calculation of the consumption rates of the grinding skin for the manufacture of the product

Table 8

Summary specification of the consumption of abrasive skins for the manufacture of the product

Table 9

- this is the planned value of the maximum allowable cost of material resources for the production of a unit of output, established under certain organizational and technical conditions.

With the help of norms, the need for resources and finances is determined, material balances are developed, the provision of enterprises and workshops with raw materials, materials, energy, fuel is organized and control over their spending is exercised.

By duration of action distinguish between prospective, annual and operational norms for the consumption of raw materials and materials. By degree of aggregation products distinguish between group and individual consumption rates.

The standardization technique includes establishing the structure of norms, choosing a meter, methods for obtaining and processing initial data, determining the influence of individual factors on the amount of waste, and constructing norms. The meter must fully and accurately characterize the technical conditions for the consumption of materials. So, in rolling production, a meter can be 1 ton of suitable rolled products (physical or theoretical mass), 1 m of a certain profile size (rails, pipes), 1 m2 of sheet metal.

The following normalization methods are used: total (statistical method) and analytical (experimental-laboratory and calculation-analytical methods). Statistical method is based on a study of the dynamics of actual consumption over a long period, followed by extrapolation or reflection of the results of planned measures to save standardized materials. This method does not reveal the real opportunities to reduce losses, so it is used only in selected cases.

Experimental laboratory method based on specially organized observations (balance melting or balance rolling). It has been successfully used to develop technological standards losses and wastes with a stable nature of the technological process and as a control for establishing losses and wastes during the performance of individual operations (heating of ingots and billets, fire cleaning, technological sampling). Calculation and analytical method provides for a deep preliminary analysis of the causes of waste generation, the study of factors that determine their magnitude in the specific conditions of the workshops; statistical data are also used, the best indicators and methods for achieving them are analyzed.

When developing standards, all losses and waste are divided into: technologically inevitable, objectively determined by the accepted technological process, type of equipment, type and quality of raw materials, and organizational and technical, due to the requirements for the resulting product, the state of the equipment, as well as deviations from the technological process and the established organization of production. Technological losses and waste are the main shaping elements, they should be calculated on the basis of differentiated standards, established as a result of special studies with the identification of the quantitative influence of determining factors. Organizational and technical losses and waste are determined by the terms of delivery of products (for example, fixed and multiple lengths of rolled products), fluctuations in the quality characteristics of raw materials (mass of an ingot or billets), qualifications of maintenance personnel, and the state of operational planning. Loss rates for organizational and technical reasons, reflecting specific working conditions, are set on the basis of the dynamics of actual consumption and tasks to reduce the rates in accordance with the planned activities.

The logistics plan contains calculations of the need for raw materials, materials and fuel, their procurement cost and reserves. The planned need of the enterprise for each type of materials supplied from outside M, includes the need to fulfill the production program MP, for repair and maintenance needs Mr, to implement measures for technical development and increase production efficiency Mt, difference of residuals at the end O2 and start O1 planned period, excluding circulating materials and secondary resources R formed at the enterprise:

M = MP + Mr + Mt + O2 – O1 – R.

The need for production is determined by the sum of the products of planned consumption rates Hpi; on the volume of production Q i for all consumers

MP = ,

where P- the number of consumers of this type of materials in the enterprise.

Similarly (if possible), the requirements for repair, operational needs and technical development are calculated.

There are two ways to ensure production: passive and active.

Passive supply method workshops and production sites is because the workers of the workshop (sections) most receive material resources from the warehouse, i.e. by their own means carry out loading, transportation and unloading of materials issued to them. When a active way of supply the delivery of material resources from supply warehouses to workshops and sites is organized and carried out by the logistics department.

The active supply method has a number of advantages over the passive one, including:

t improved use of vehicles due to reduced downtime for loading and unloading;

t reducing the cost of domestic transportation, including through a more complete use of the carrying capacity of vehicles;

t liquidation of excess stocks in shops and reduction of document flow;

t improvement of the organization of production, as it relieves employees of the production apparatus of workshops and sections from processing documents for obtaining material resources, organizing their delivery from trains to the place of consumption, etc.

The following main indicators are used to assess the use of material resources:

1. The coefficient of use of production materials:

c.m. = ,

where Rpol- useful consumption of material resources;

HP- consumption rate.

2. Material consumption per unit of technical specification:

Rt.h. = ,

where Fri.h.- the selected parameter of the technical characteristic (pcs., kW, etc.).

3. Product Yield Rate:

Kv = ,

where Qg- the amount of a good product in physical terms;

Qph- the amount of actually consumed raw materials, materials in physical terms.

4. The coefficient of extraction of the product from the feedstock, etc.

R pl 2010 \u003d 40,000 * 3.2 \u003d 128,000 m 3

Let's determine the actual need for materials for 2010.

R fact 2010 \u003d 40,000 * 3 \u003d 120,000 m 3

Let's define material savings for 2010.

E \u003d R pl 2010 - R fact 2010 \u003d 128 00 - 120 000 \u003d 8 000 m 3

Determine the possible output due to savings

In the possibility of 8,000 / 3.2 \u003d 2,500 products.

In 2010, due to savings, an additional production of 2,500 products is possible

Determine the planned need for materials for 2011

P \u003d V * Hp * In

Ying - index of norms

P \u003d 40,000 * 2.5 * 3.2 * 0.98 \u003d 313,600m 3

Task 6.

The enterprise produces product X from materials A, B, C. The product consumes material A - 31.5 kg, B - 10.5 kg, C - 17 kg. In the second quarter, it is required to manufacture 5,000 X items, and in the third quarter, it is planned to produce 10,000 X items. In the warehouse of the enterprise on 1.04. there are 13500 kg of material B, for 1.07 of material C - 20000 kg. In March, 12756 kg of material A was ordered to the supplier, but not yet received. Determine the volume of purchases of materials for the 2nd and 3rd quarter.

Determine the volume of purchases for the 2nd quarter

Vz \u003d V * Hp - Ohm - Mz

Om - the balance of material in the warehouse at the beginning of the calculated period,

Mz - material ordered to the supplier, but not yet received

Vz 2kv \u003d ((5,000 * 31.5) - 12,756) + ((5,000 * 10.5) - 13,500) + (5,000 * 17) \u003d 205,744 kg

Determine the volume of purchases for the 3rd quarter

Vz 3kv \u003d (10,000 * 31.5) + (10,000 * 10.5) + (10,000 * 17) - 20,000 \u003d 570,000 kg

Task 7.

Calculate the planned amount of purchases of materials if the production plan is: products A - 70,000 pieces. B - 30,000 pieces, C - 35,000 pieces. Material consumption rate per unit: A-37 kg, B-42 kg, B 17 kg. The balance of materials at the beginning of the planning period is 1500 tons.

How will the value of purchases change if the balance of materials at the beginning of the period is 4500 tons? Make a conclusion.

Determine the planned amount of purchases of materials

Vz \u003d B * Hp - On.p.

B - production task, pcs.

Hp - the rate of consumption of materials per unit of production

On.p. - the balance of material in the warehouse at the beginning of the calculated period,

Vz \u003d 70,000 * 37 + 30,000 * 42 + 35,000 * 17 - 1,500,000 \u003d 2,945,000 kg

Determine the amount of purchases of materials when changing stock balances

Vz \u003d 70,000 * 37 + 30,000 * 42 + 35,000 * 17 - 4,500,000 \u003d -55,000 kg

This means that the purchase of materials for the planned period is not required, because. the warehouse had a balance sufficient to fulfill the production plan.

Task 8.

The foundry shop of the radio-electronic enterprise manufactures components of various types. Calculate the limit of materials for the workshop for a month, using the data in the table.

Plastic:

Determine the need of the workshop for a certain material

Rts \u003d B * Hp

B - production task, pcs.

Hp - the rate of consumption of materials per unit of production

Rts layer \u003d 0.86 * 3,500 \u003d 3,010 kg

Determine the shop stock of material

Zc \u003d C * t

T is the time interval between individual deliveries of material to the workshop,

C - average daily consumption of material in the shop.

C \u003d Rc / T

T-number of days of the period

C \u003d 3 010 / 30 \u003d 100.3 kg

Zts \u003d 100.3 * 3 \u003d 300.9 kg

Determine the limit for the release of material resources to the workshop

Lts \u003d Pts + Zts - He + Ok,

Rts - the need of the workshop in a certain material for the manufacture of the necessary products or the performance of work;

3c - the stock of material that is constantly in the shop;

It is the actual balance of unspent material at the beginning of the period for which the limit is set

OK - the planned balance of materials in the workshop at the end of the period for which the limit is set

Lc layer \u003d 3,010 + 300.9 - 320 + 300 \u003d 3,290.9 kg

Fiberglass:

Rts \u003d 0.16 * 35,000 \u003d 5,600 kg

C \u003d 5 600 / 30 \u003d 186.7 kg

Zts \u003d 186.7 * 3 \u003d 560, 1 kg

Lts glass \u003d 5 600 560.1 - 840 + 800 \u003d 6 120.1 kg

Task 9.

Cast iron parts for machine tools are produced in the foundry shop of the enterprise. Determine the need for pig iron based on the data in the table and calculate the monthly limit of pig iron for the shop if the delivery interval is 10 days. The actual balance of 20.65 kg of unused materials at the beginning of the month.

The market for products used in construction and decoration, tools and technologies is a lively, dynamic, constantly renewing structure. What yesterday could be done with one material consumption per week, today can be done with half the cost per day. The system that establishes the norms for the consumption of building materials aims to carry out construction and finishing works with the least consumption of products and in the shortest possible time.

The process of determining the consumption rate in the production of construction works is a process of regulating actions for the use of certain components in the process of erecting any structures or carrying out finishing works. For the successful implementation of the process of developing standards, it is necessary to understand the content, role and significance of the types of standards and norms in the planning of work, as well as providing the workflow with tools and auxiliary products.

Rationing the use of building structures involves:

• timely updating of the norms currently in force;
• designing consumption rates in the production of the amount of work taken as a unit of measurement;
• official approval and reporting to the direct executor of the current standards.

The normalization process includes:

1. Analysis of the conditions under which the work is performed, which determine the consumption of materials for the performance of a unit of work. This is necessary for the selection of the material that is most suitable for performing specific tasks, the introduction of new modern technologies and the organization of the production process according to a rational system.
2. Determination of the consumption of each specific type of material required for the work, taking into account the characteristics of the existing production of work in terms of organizational and technical level.
3. Ensuring the desire for the maximum level of savings in building materials through the use of modern equipment, tools and technological methods appropriate for the work performed.

At the same time, it is important to note that the quality of the work performed and the products produced, as well as the level of necessary safety during the work process, should not be reduced.

Back to index

Consumption rate structure

The consumption rate must be technically justified and reflect both the direct consumption of materials spent on the production (manufacturing, construction) of a unit of the final product, and the allowable waste and losses under existing working conditions.

The terms of the work include:

• current norms and rules for construction work;
• current rules for safe work;
• the level of materials used and the technology for carrying out various works;
• organizational issues of the production process.

The process of standardization of construction, installation and finishing works, along with the development of consumption rates, must necessarily include the development of measures aimed at reducing waste and losses through a more rational use of raw materials. Thus, the concept of the final rate of consumption and waste arises.

The net rate in relation to the consumption of building materials is the minimum required amount of resources that is spent to produce the required amount of work, excluding waste and losses.

Waste and waste as a general class are remnants of source materials that have partially or completely lost their original properties and cannot be used for the work in which they arose. Waste can be used or unused.

Used waste - the remains of materials resulting from the implementation of activities (manufacturing of products), which can be reused in the production of works or products or are somehow realized.

Unused waste includes the remains of materials that are unsuitable for work, but can be used as secondary raw materials (sawdust, shavings, concrete and brick breakage).

Losses represent that part of the waste that cannot be used in the future in the course of the work. They are irreversible (evaporation and washout of paints and varnishes from the tool, consumption for spray drying).

Waste and losses due to their occurrence are divided into two types - removable and difficult to eliminate. Removable include such waste and losses, the occurrence of which is due to the presence of any miscalculations in the organization of work and the conduct of the work process. Difficult to eliminate - waste and losses that are currently almost impossible to avoid, even with the correct and rational use of materials and technologies.

If, with the proper organization and conduct of the technological process, waste and losses are not generated, they should not be included in the net consumption rate of building and finishing materials.

Back to index

Some Features

Waste and losses at the place of their occurrence are divided into the following types:

• warehouse - associated with a violation of the rules for warehousing and storage of building and finishing products;
• transport - arise in case of violations of the requirements for transportation and work related to loading and unloading;
• production - are formed in the technological process of using components and installation (construction) of various structures and structures.

The composition of the building material consumption rate includes its waste and losses, which have organizational and technical causes of occurrence, which are technically inevitable in the existing conditions. Such wastes include:

• waste arising from tolerances on the length of standard measured products;
• end waste (cuttings) caused by the remainder of the components by non-recurrence when using standard-sized building products (rolled metal, lumber, roofing elements);
• waste, the occurrence of which is associated with tolerances for a specific design, depending on the level of production at the supplier's manufacturer (packaging of liquid and bulk substances).

The rate of waste and losses is most often laid down as a percentage in relation to the technically justified rate of final consumption.

Back to index

In the production of construction and finishing works, consumption rates are determined using several methods:

1. Calculation and analytical method. It is used when working either with products that do not have hard-to-remove waste and losses, or if it is possible to carry out calculations to calculate them. At the same time, when carrying out calculations, it is necessary to take into account the nuances and features of the components used, structures and technological methods used in the production of the works themselves.
2. Laboratory determination of consumption rates. It is a simulation of the process of interest with given parameters. The scope of the laboratory method covers situations that require the study of factors critical to the consumption. In addition, when field observations are difficult or impossible (for example, determining the bulk density of bulk materials and gravel).
3. Production method (observation method). Determination of standards by conducting a study of the technological process directly at the workplace. The process of determining consumption rates occurs with the measurement of the relationship between the amount of work performed and the amount of resources that were spent.

An indispensable condition is the use of the optimal technological process in the performance of work, the use of technological and modern materials and their rational use. The observation time should be such that during this period a unit of work was performed (a unit of soil volume was selected, a unit of area was painted or processed, a unit of volume of a structure was erected, etc.).

Very often, the norms of the consumption of building materials themselves are determined by a combination of rationing methods and the subsequent interpretation of the results obtained. Piece materials that are used in the form of finished products (doors, window blocks, plumbing fixtures) are normalized by the calculation and analytical method, while waste and losses are assumed to be zero. Materials such as bricks, gypsum blocks, tiles, etc. normalize when comparing data obtained by calculation-analytical and production methods.

The consumption rate of fasteners is determined based on the results of the analysis, comparison of production observation and the calculation and analytical method.

Irregularly shaped bulk materials (rubble stone, limestone slabs) are characterized by a consumption rate, to determine which it is necessary to simultaneously apply the observation method and the laboratory method. In this case, the consumption rate will strongly depend on the packing density of the material (percentage of voids).

For various types of building components, the cost rationing process will have some differences, which are taken into account by the error in the established consumption rates. There are 4 categories, where the error of consumption rates depends on the units of measurement of the flow:

1. The first category - consumption is measured in pieces. The error of the consumption rate is set equal to 0.25%.
2. The second category is products, the consumption of which is measured by the weight method. The error of norms in this category is 0.5%.
3. The third category - the consumption of building components depends on measuring their overall dimensions and processing the results. For this category, the error of the consumption rate is set at 0.75%.
4. The fourth group includes elements whose consumption is determined by measuring their characteristics and dimensions, processing the results obtained. The margin of error in this category is set at 1.5%.

The classification of materials serves as the starting point for rationing the consumption of materials for each item of the nomenclature. In turn, the consumption rates of materials lay the foundation for determining the need for materials for the manufacture of a unit of production, followed by drawing up a supply plan for the enterprise, calculating the cost of production, and developing a strategy for the economical use of material resources. The material consumption rate should be understood as a sufficient and necessary amount for the manufacture of a unit of production. In other words, the material consumption rate is a certain measure of costs, which, as a guideline, gives a purposeful character to improvement, does not reflect the current situation in the production of products, but gives the production of equipment, technology, the type of style of the products. All types of raw materials and materials are subject to rationing. Rationing of the consumption of materials includes the solution of the following tasks:

• - analysis of production conditions for the consumption of materials and data from leading domestic and foreign enterprises producing similar products;
• - establishment of norms for the consumption of materials on the basis of scientifically substantiated norms;
• - control of the progressiveness of the norms of consumption of materials and compliance with the norms;
• - introduction of norms for the consumption of materials;

material costs and logistical support for the consumption of materials in production, when planning, accounting for production;

• - implementation of technical and organizational measures that ensure a more rational and efficient use of materials;
• - periodic review of material consumption rates in order to reduce the specific material consumption of the product on the basis of the mandatory introduction of waste-free and low-waste technological processes in the manufacture of products, taking into account the improvement of their design and the achievements of science, engineering, technology and best practices that ensure the fulfillment of tasks for the average reduction in material consumption rates.

The composition of the consumption rate.

The developed material consumption rates are recorded in special documents on the consumption of materials: in detailed maps

material consumption rates, in the material cutting charts and in the statements of the summary material consumption rates for the product. In addition to these documents, a separate form is being developed for notification of changes in the consumption rates of materials and the rules for their input into the technological process. The composition of consumption rates is established in industry methods and instructions in relation to the features of the production of a given type of product (work).

Arbitrary change in the composition of consumption rates is not allowed.

As part of the material consumption rate, the following should be taken into account:

• - Useful consumption of material. The useful consumption of material for a product is the amount of material that is embodied in this product.
• - Technological waste caused by the established production technology. Technological waste material refers to the amount of material that is not embodied in the product, but spent on its production. Accounting for technological waste should be organized at each enterprise, along with accounting for the materials originally used. The composition of technological waste should include waste used as a starting material for the manufacture of other products of material, irretrievably lost in the process of manufacturing the product.
• - Loss of materials. The loss of materials should include the amount

The rate of consumption of materials does not include:

technological processes and organization of production and supply (for example, loss of material during transportation and storage);

• - waste and losses caused by deviations from the prescribed assortment, requirements of standards and specifications
• - the consumption of raw materials and materials associated with marriage, testing samples, repairing buildings and equipment, manufacturing equipment, tools, mechanization and automation, equipment adjustment, packaging of finished products

Classification of material consumption rates.

Material consumption rates are classified according to the following main features:

• 1. the degree of enlargement of the object of regulation;
• 2. the degree of enlargement of the nomenclature of materials;
• 3. validity period.

the consumption of materials is divided into individual group (weighted average).

• - Individual norms determine the consumption of the normalized type of raw materials and materials for the production of a unit of production (part, assembly unit, product in units of mass or volume).
• - Group norms are calculated as weighted averages of the consumption of raw materials and materials according to the established industry nomenclature for the planned production volumes of the same types of products (trucks, metal-cutting machines, wheeled tractors, etc.) or work by ministries and departments as a whole, and if necessary - associations and enterprises. According to the degree of enlargement of the nomenclature of materials, consumption rates are divided into summary and specified.
• - The specified norms (in the nomenclature for production) are calculated to determine the cost of producing a unit of output (work) of specific types of raw materials and materials in the assortment, i.e. by type and size, grades, profiles, composition.

During the year, the specified consumption rates should promptly reflect current changes in the design of the product, product formulation, production technology, which are taken into account when meeting the current needs of workshops and sites in raw materials and materials, monitoring their consumption.

After a year, these changes are summarized and taken into account in the norms for the production of a unit of output (work) when they are revised for the planned year.

Summary norms are calculated to determine the consumption of homogeneous types of raw materials and materials for the manufacture of a product or a range of products, for which needs are calculated and balances are drawn up when developing plans for economic and social development.

According to the period of validity, the material consumption rates are divided into annual and five-year.

• - Annual consumption rates (individual, group) determine the average annual planned consumption of raw materials and materials for the production of a unit of output (work) and are the basis for determining the planned production needs for raw materials and materials in annual planning.
• - Consumption rates for the years of the five-year period are developed according to (works) according to the established nomenclature and are used for balance calculations when developing plans for economic and social development for the five-year period, the most important types of raw materials and materials for the production of products

Methods for developing material consumption rates.

In the practice of rationing the consumption of materials, the following methods of establishing standards have been used: calculation and graph-analytical.

The calculation method is based on a detailed calculation of the consumption of materials according to the drawings and, in general, according to the technological documentation.

The graphic-analytical method consists in comparing the actual consumption of materials and protocol data, reflecting the amount of material consumed in the manufacture of prototypes, followed by graphical representation and analysis using special electronic programs.

When developing material consumption rates, one should take into account not only the so-called useful consumption of material, but also irrecoverable losses and non-recyclable waste due to imperfect technology, organizational reasons, and low qualifications of workers.

Indicators of the use of raw materials and materials.

Establish the following main indicators of the use of raw materials and materials: utilization rate; cutting factor; expense ratio; product yield; coefficient of extraction of the product from the feedstock.

The utilization factor characterizes the degree of use of raw materials and materials in the production of products (work) and is determined by the ratio of useful consumption (mass, theoretical consumption) to the consumption rate of materials established for the production of a unit of output (work).

The cutting coefficient characterizes the degree of use of materials during their cutting and is determined by the ratio of the mass (volume, area, length) of all types of blanks obtained from the source material to the mass (volume, area, length) of the material used.

The consumption coefficient is an indicator, the inverse of the utilization coefficient, is determined by the ratio of the consumption rate of raw materials, materials. established for the production of a unit of output (work), to their useful consumption.

The indicator of the output of the product (semi-finished product) is used to assess

1 the efficiency of the use of raw materials and materials in production and for the calculation of plans for the production of products from the raw materials and materials planned for processing or the need for raw materials for the planned volume of production. It is determined by the ratio of the amount of the produced product (semi-finished product) to the amount of actually consumed raw materials, materials (for example, the yield of casting from the spent raw materials, materials (for example, the yield of casting from the metal part of the charge, forgings and stampings from ingots and rolled products).

The coefficient of extraction of the product from the feedstock characterizes the degree of use of the useful substance contained in the corresponding type of feedstock. It is determined by the ratio of the amount of useful substance extracted from the feedstock to the total amount contained in this feedstock.

Indicators of the use of raw materials and materials serve to assess the level of progressiveness of the established norms for the consumption of raw materials and materials for the "production of a unit of output and the efficiency of the design of products (compared to the achieved level of the corresponding indicators of samples of advanced domestic and foreign technology). They are determined by the ratio of the corresponding consumption rates per unit of product to the selected parameter, its technical characteristics (for example, power, load capacity, productivity). When planning the production of products in units of measurement of technical parameters, the indicator of the consumption of raw materials and materials for this unit is the planned rate by which the need is determined.