Introduction

Chapter 1. General Information

1 Description of the purposes of establishing an enterprise

2 Definition of purpose (enterprise) used

3 Existing scientific positions on goal setting

4 Sequence of execution

Chapter 2. Description of the enterprise as an object of assessment

1 Product analysis

2 Product structure

3 Possibilities to change the structure of the release

Chapter 3

Chapter 4

1 Calculation of the profitability threshold (critical sales volume)

2 Calculation of the financial safety margin

3 Determine the effect of operating leverage

Chapter 5. Generalization of the results of the work and conclusions

Conclusion

List of used literature

Introduction

The purpose of the course work is to consolidate the theoretical knowledge gained in the study of the discipline "Economics of the enterprise" and the acquisition of analytical skills in working with the economic information of the enterprise.

During the course work, the following tasks are solved:

characteristics of the enterprise;

profit calculations;

calculation of profitability indicators;

earnings sensitivity calculations;

choice of rational production option.

Calculations of profit, profitability and sensitivity are necessarily carried out using a graphical method and, if possible, in EXCEL.

The object of settlement can be any, but preferably, a manufacturing enterprise that provides services or performs completed work.

The subject of the calculation is the profit indicator as the basis of the viability of the enterprise.

Chapter 1. General Information

.1 Description of the purpose of establishing the enterprise

The main goals that new enterprises want to achieve are set by the owner of the capital. But the goals of its creation may change over time, it depends on who owns the capital.

Provision and welfare of workers

Strong position in the market

Development, production of a product and updating of technologies

Introduction of additional production units

Rapid growth of the enterprise

Let's take a closer look at each of the above points:

Hiring workers, we take responsibility for their standard of living. Accordingly, the higher this level, the more significant the organization seems. Therefore, it is in our interests to provide our workers, first of all, with competitive wages, as well as other possible benefits. The image of a successful company inspires confidence in others, which means that they will have a desire to place an order or conclude a contract with such a company.

Market position is the second most important of the goals. It includes the conquest of the main market share.

The profit of an enterprise is directly proportional to its productivity, therefore, only with maximum productivity and, in addition, with the use of all production resources, it is possible to achieve maximum profit.

Only with the introduction of new modern technologies, constantly improving the quality of products and expanding the list of products, the company can succeed. We intend to strictly follow this rule.

This point is directly related to the previous one. In the future, we plan to open 2 more enterprises. Achieving these goals is possible only with the rapid development of production. To do this, we have sufficient initial capital, as well as favorable conditions for this. Everything else depends on the management of the enterprise, on the ability to correctly use the resources available to the company, on the precise control of the processes taking place in the company. Therefore, great attention should be paid to the selection and recruitment of personnel.

1.2 Definition of purpose (enterprise) used

1) Purpose<#"justify">Chapter 2. Description of the enterprise as an object of assessment

.1 Analysis of the released product

The Mir Beauty enterprise is located in the city of Shchelkovo, Moscow Region. Has been on the market for 3 years. Produces cosmetic products: Bath foams, shampoos, masks, conditioners and hair dyes.

Consider two types of products:

Shampoo against dandruff, worth 90 rubles, a volume of 250 ml, the packaging is made of plastic, has a blue color. The shampoo contains eucalyptus extract, which helps to get rid of irritation and dandruff up to 100%.

Shampoo for a normal type of hair worth 60 rubles, 250 ml, the packaging is made of plastic, has a white color. The shampoo contains aloe vera, which moisturizes the hair, cares for it and gives it a healthy shine.

Let's compare the sales volumes of each of the products, according to the initial economic indicators in the table.

Anti-dandruff shampoo (denoted by the letter (A)). Shampoo for normal hair type (denoted by the letter (B))

Let's make a table with the initial data:

Fixed costs - 1100 rubles.

2.2 Product structure

Consider 3 options for the operation of the enterprise

Option:

Product name Product price in rubles/unit.

Fixed costs - 1100 rubles.

Organizational variable costs of a production program

AND per. = Y lane *Q sales \u003d (30 * 600) + (70 * 800) \u003d 74000 thousand / rub.

total \u003d Qpr.A + Qpr.B \u003d 600 + 800 \u003d 1400

Product A = 600*100/1400 = 43%

Product B =800*100/1400=57%

W common = AND lane +and fast =74000+1100=75100

Finding profit:

P=Q prod -З total costs \u003d 1400-75100 \u003d -73700 thousand / rub.

6. We determine the share or share of variable costs in total sales:

At weight = AND lane /Q prod = 74000/ 1400=52,85

Critical sales volume:

Crete = AND fast /(1-I change ),

where I change , is the share of variable costs in the total sales costs. Crete

We determine the financial margin of safety - (this is the amount by which the company can reduce revenue without leaving the profit zone):

IN stock. other = Q prod. - V Crete.

We determine the margin (coverage amount) - this is the difference between revenue and variable costs:

P margin = Q prod - AND lane \u003d 1400-74000 \u003d -72600 thousand / rub.

TO Crete = P margin / P profit = -72600/-73700=0,98.

This shows how many times the profit will change with a change in sales revenue.

If the sales volume increases by 10%, then the profit will increase by 0.98 * 10% = 9.8%

The company has stopped producing the product (B) Based on the data, determine the financial margin of safety (FZP)

The plan provides for 1 type of product.

Name of the productProduct price RUB/unit Variable costs of the product RUB/unitVolume of sales of the product unit/month А9030600

Fixed costs - 1100 rubles.

Total sales output: 600 units/month.

AND lane = Y per. costs *Q prod. \u003d 30 * 600 \u003d 18000 thousand / rub.

Total Sales:

C*Q prod. \u003d 90 * 600 \u003d 54000 thousand / rub.

Total cost:

W total = AND per. + AND post= 18000 + 1100 = 19100 thousand / rub.

Find profit:

P=Q prod -З common \u003d 54000-19100 \u003d 34900 thousand / rub.

At weight = 1100/54000=0.02*100% = 2%

Critical sales volume:

Crete = AND fast /(1- AND lane

Where I lane -

IN app. other = Q prod -V Crete.

Determine the gross margin (coverage amount):

P margin = Q prod. -AND per. =54000-1100=52900

TO Crete = P margin /P approx. =52900//4900=1.5

This shows how many times the profit will change with a change in revenue, if the sales volume increases by 10%, then the profit will increase 1.5 * 10% \u003d 15%

The enterprise has ceased production (A) on the basis of the data, we determine the financial margin of safety (FZP)

The plan provides for 1 type of product:

Name of the productProduct price RUB/unit Variable costs of the product RUB/unitVolume of sales of the product unit/month B6070800

Fixed costs - 1100 rubles.

Total sales volume: 800 units/month.

We determine the variable costs for the production program:

AND lane = Y per. costs *Q prod. \u003d 70 * 800 \u003d 56000 thousand / rub.

Total Sales:

C*Q prod. \u003d 60 * 800 \u003d 48000 thousand / rub.

Total cost:

W total = AND lane + AND fast = 56000+1100=57100

Finding profit:

P=Q prod - Z common = 48000-57100 = - 9100

We determine the share and share of variable costs in total sales:

At weight = 1100/48000 = 0,02 * 100% = 2%

Critical sales volume:

Crete = AND fast. /(1 - AND per. ) \u003d 1100 / (1- 0.02) \u003d 1122 thousand / rub.

Financial margin of safety:

F app. other = Q prod. -V Crete. \u003d 48000-1122 \u003d 46878 thousand / rub.

Determine the gross margin with the amount of coverage:

P margin = Q prod - AND lane = 48000 - 1100 = 46900

We determine the strength of the impact of the operating lever:

TO growl = P margin / P profit = 46900 / - 9100 = - 5,1

This shows how many times the profit will change with a change in revenue, if the sales volume increases by 10%, then the profit will increase:

1 * 10% = -51%

.3 Possibilities to change the structure of the release

In the first version of work, the enterprise is unprofitable. In this regard, it is advisable to change the structure of the release.

Organizationally variable production costs: program

AND per. = Y lane *Q sales \u003d (30 * 800) + (70 * 1000) \u003d 94000 thousand / rub.

We calculate the total output (Qtotal):

total \u003d Qpr.A + Qpr.B \u003d 800 + 1000 \u003d 1800

We calculate the percentage of each product in the total output:

Product A = 800*100/1400 = 45%

Product B =1000*100/1400=55%

Total cost:

W common = AND lane +and fast =94000+1100=95100

Finding profit:

P=Q prod -З total costs \u003d 1800-74000 \u003d -72200 thousand / rub.

Further calculations are not advisable, since after the increase in sales of products (A) and (B), the profit of the enterprise is still unprofitable, and a further increase in sales is not possible due to lack of funds.

In the third option, the enterprise is unprofitable. As a result, we change the structure of the release.

Let's increase the sales volume of the product (B) up to 1000 units. /month

Total sales volume: 1000 units/month.

We determine the variable costs for the production program:

AND lane = Y per. costs *Q prod. \u003d 70 * 1000 \u003d 70000 thousand / rub.

Total Sales:

C*Q prod. \u003d 60 * 1000 \u003d 60000 thousand / rub.

Total cost:

W total = AND lane + AND fast = 70000+1100=71100

Finding profit:

P=Q prod - Z common = 60000-71100 = - 11100

It is not advisable to carry out further calculations, since after an increase in the volume of sales of product (B), the profit of the enterprise is still unprofitable, and a further increase in the volume of sales is not possible due to lack of resources.

Chapter 3

. Outline a possible list of enterprise goals

1. Steady position in the market

Maximum performance

Product manufacturing development and technology rapid growth

Provision and welfare of workers.

Introduction of additional production units.

Rapid growth of the enterprise

2. Sort the list of goals in descending order of their importance

1. Market position

Rapid growth of the enterprise

Maximum performance

Introduction of additional units of production

Product manufacturing development and technology rapid growth

Provision and welfare of workers.

3. Select from the compiled list providing indicators

1.Maximum performance

Rapid growth of the enterprise

Introduction of additional units of production.

4. The value of profit as an indicator that provides the ability to fulfill the technical, social and other goals of the enterprise

Profit has the following meaning in the activities of enterprises:

1. reflects the results of entrepreneurial activity in a generalized form and is one of the indicators of its effectiveness;

2. is used as a stimulating factor for entrepreneurial activity and labor productivity;

3. acts as a source of financing for expanded reproduction and is the most important financial resource of the enterprise.

Based on the foregoing, the concept of profit in a generalized form can be formulated as follows: “Profit is the net income of an entrepreneur on invested capital, expressed in cash, characterizing his reward for the risk of doing business, which is the difference between total income and total costs in the process of implementing this activities".

Chapter 4

.1 Calculation of the profitability threshold (critical sales volume)

Profitability threshold - the company's revenue or the volume of sales in physical terms, which provide full coverage of all variable and semi-fixed costs of the company, with a profit equal to zero.

The threshold of profitability is the amount of sales at which the company, without making a profit, can cover all its current expenses. In other words, this is the volume of sales at which the business entity has neither profit nor loss. In general, profitability is a relative measure of return and is usually expressed as a percentage or return per unit of investment.

The first version of the enterprise:

Critical sales volume:

Crete = AND fast /(1-I change ),

where I change , is the share of variable costs in the total sales costs: Crete \u003d 1100 / (1-74000) \u003d -0.01 thousand / rub.

We determine the financial margin of safety - (this is the amount by which the company can reduce revenue without leaving the profit zone):

IN stock. other = Q prod. - V Crete. = 74000- (-0.01) = 74000.001 thousand / rub.

We determine the strength of the impact of the operating lever - a different degree of influence of variable and fixed costs on the amount of profit, when the volume of production changes, determines the effect of the operating or production lever:

TO Crete = P margin / P profit = -72600/-73700=0,98.

.2 Calculation of financial safety margin

profit profitability strength leverage

The margin of financial safety is the difference between the actual volume of output and the volume of output at the break-even point. Often calculated as a percentage of the margin of financial strength to the actual volume. This value shows by how many percent the volume of sales can decrease so that the company can avoid a loss.

Margin of financial strength \u003d Revenue - Threshold of profitability

The margin of financial strength of an enterprise is the most important indicator of the degree of financial stability. The calculation of this indicator makes it possible to assess the possibility of an additional reduction in revenue from sales of products within the break-even point.

The second option for the enterprise

1. Critical sales volume:

Crete = AND fast /(1- AND lane )=1100/(1-0.02)=1122 thousand/rub.

Where I lane - is the share of variable costs in total sales costs.

IN app. other = Q prod -V Crete. \u003d 54000-1122 \u003d 52878 thousand / rub.

3. We determine the strength of the impact of the operating lever:

Kkrit

The volume of fixed production assets and the degree of their use determine the value of the production capacity of the enterprise.

The production capacity of the enterprise is the maximum possible output of products per unit of time in physical terms in the assortment established by the plan, with full use of production equipment and space, taking into account the use of advanced technology, improving the organization of production and labor, ensuring high quality products. Production capacity characterizes the work of fixed assets of the enterprise in such conditions under which it is possible to fully use the potential opportunities inherent in the means of labor.

If the enterprise produces one product, then the production capacity is measured in pieces, if several - then in monetary terms or other units of measurement acceptable to the enterprise. The production capacity of an industry for the production of certain products is equal to the total capacity of its constituent enterprises for the production of these products. The production capacities of all enterprises are summed up, regardless of the established operating modes.

The production capacity of the enterprise is determined by the capacity of the leading production shops, sections or units, i.e. capacities of leading industries. The leading ones are the workshop, section, unit, which perform the main and most massive operations for the manufacture of products, and in which the predominant part of the equipment is concentrated.

The main elements that determine the value of the production capacity of the enterprise are:

1. The composition of the equipment and its quantity by type;

2. Technical and economic indicators of the use of machinery and equipment;

3. Foundation of the operating time of the equipment;

4. Production area of ​​the enterprise (main workshops);

5. The planned range of products, which directly affects the labor intensity of products with a given composition of equipment.

There are the following funds of time:

· The calendar fund of time is the total number of days in a year;

· Nominal fund of time is a calendar fund of time minus non-working days, shifts, hours;

F nom \u003d D slave * K cm * T cm,

where Ф nom - nominal fund of time;

D slave - the number of working days;

K cm - the number of shifts;

T cm - the duration of the shift.

· Effective (useful) fund of time. It is defined as the nominal fund of time, taking into account shift work and equipment, minus planned losses for repairs and additional breaks in work.

F eff \u003d F nom * (1 - p / 100),

where Ф eff - effective fund of time;

p is the percentage of equipment downtime.

The production capacity of the leading production (section) is determined by the formula:

N = (Feffs * qs) / tis,

where q s is the number of pieces of equipment of a certain group in a given production;

Ф effs - effective fund of the operating time of a piece of equipment of a certain group (in hours);

t is - the complexity of manufacturing a part of a certain name on a certain group of equipment;

i - type of detail;

s - type of equipment.

When determining the composition of equipment, all equipment by type installed at the beginning of the year, as well as that which should be put into operation in the planned year, is taken into account. The calculation of capacity does not include standby equipment, as well as equipment located in auxiliary shops (repair, tool) and maintained by the technical services of the enterprise. The possible productivity of the equipment included in the calculation of production capacity is determined on the basis of progressive standards for the use of each type of this equipment. It should be noted that when calculating the power value, equipment downtime is not taken into account, which may be caused by shortages of labor, raw materials, fuel, electricity or organizational problems, as well as loss of time associated with the elimination of product defects.

The production capacity of an enterprise is not a constant value. With the use of new technology, the introduction of progressive technology, materials, the development of specialization and cooperation, the improvement of the structure of production, the improvement of the qualifications of workers, the improvement of the organization of production and labor, production capacities change. Therefore, they are subject to periodic review.

Several concepts are used to characterize production capacities:

1. Input (incoming) production capacity - capacity at the beginning of the year showing what production capabilities the enterprise has at the beginning of the planning period;

2. Outgoing (output) production capacity is the capacity at the end of the year, determined by the sum of the incoming and commissioning capacities, minus the outgoing one.

N? =N? + N in - N y,

where is n? - outgoing production capacity;

N? - input production capacity;

N in - input production capacity;

N y - retiring production capacity.

3. Design production capacity is the capacity provided by the project for the construction, reconstruction and expansion of the enterprise.

In order to link the planned volumes of production with the necessary production capacities, enterprises develop balances of production capacities for the production or processing of products.

Equipment load calculation

When the production program for a certain plan is known new period (month), then first of all, calculations are made to determine the required amount of equipment. The calculation is carried out in the context of equipment groups.

q calcs \u003d T pls / F effs,

where q calcs - the estimated amount of equipment;

Т pls - planned labor intensity of the production program on a certain group of equipment.

T pls \u003d (100 / K vys) *? N i * t is,

where K vys - the percentage of compliance with the standards for a certain group of equipment (taken as an average value for past periods);

n is the number of items that require processing on equipment of a certain group;

t is - the complexity (time) of manufacturing parts of a certain name on a certain group of equipment;

N i - production program.

Often, when calculating the required amount of equipment (q calcs), a non-integer number is obtained. To accurately determine the amount of equipment, it is necessary to round q calcs to the nearest higher whole number and denote - q prins.

Then the equipment load factor is calculated:

K load \u003d (q calculated / q ins) * 100,

where K load - equipment load factor.

These calculations are carried out monthly for each group of equipment.

LABOR PRODUCTIVITY

The effective use of labor resources in an enterprise is expressed in a change in labor productivity, the resulting indicator of the enterprise's work, which reflects both the positive aspects of work and all its shortcomings.

Labor productivity, characterizing the efficiency of labor costs in material production, is determined by the amount of output produced per unit of working time, or labor costs per unit of output.

The level of labor productivity is characterized by the following indicators:

1. Production output per unit of time.

b = VP / TR,

where b - production output per unit of time;

VP - gross output (volume of output);

TR - labor costs for production.

Product development is the most common and universal indicator of labor productivity.

2. The complexity of manufacturing products.

where t is the complexity of manufacturing products.

The labor intensity of production expresses the cost of working time for the production of a unit of output.

Depending on the composition of the included labor costs, there are:

1. Technological complexity, including all the costs of the main workers;

2. The labor intensity of production maintenance, including the labor costs of auxiliary workers;

3. Production labor intensity is the labor costs of all workers, both main and auxiliary;

4. The labor intensity of production management, including the labor costs of engineering and technical personnel (ITR), employees, maintenance personnel and security;

5. Total labor intensity, which is the labor costs of all categories of industrial and production personnel.

Labor productivity is calculated using the following formulas:

1. The productivity of social labor is determined at the level of the national economy.

PR o \u003d ND / H pr,

where PR o is the productivity of social labor;

ND - national income;

H pr - the number of people employed in material production.

2. At the level of industries, enterprises, workshops, local labor productivity is determined.

PR l \u003d Q pr / H? P,

where PR l - local labor productivity;

Q pr - the volume of manufactured products;

H? n - the number of industrial and production personnel.

3. Individual performance for each workplace.

PR u \u003d N / H slave,

where PR and - individual labor productivity;

N - the number of products for the billing period;

H slave - the number of workers.

Classification of labor productivity reserves:

1. Increasing the technical level of production:

· Mechanization and automation of production;

· Introduction of new types of equipment;

· Introduction of new technological processes;

· Improving the design properties of products;

· Improving the quality of raw materials and the use of new structural materials.

2. Improving the organization of production and labor:

· Increasing standards and service areas;

· Reducing the number of workers who do not comply with the norms;

· Simplification of the management structure;

· Mechanization of accounting and computing works;

· Changing the working period;

· Increasing the level of specialization of production.

3. Structural changes in production:

· Changes in the proportions of certain types of products;

· Changing the labor intensity of the production program;

· Change in the share of purchased semi-finished products and components;

· Change in the share of new products.

The maximum volume of products of appropriate quality and the usual range that can be produced by the enterprise in a certain period of time, subject to the efficient operation of equipment and the optimal use of labor resources.

Explanations for the wording.

The term "appropriate quality" implies that the product corresponds accepted at the enterprise, in the industry, in the state standards for this type of product, does not have any additional defects and is released according to the proper production technology.

"Normal range" means that the production capacity indicator is calculated for the average set of types of finished products that are typical for this enterprise. At the same time, it should be borne in mind that the nomenclature shift (change in the range of products or the proportions between its types) leads to a different result than that obtained for the "normal range".

"Time span" is the period over which production capacity is estimated. Depending on the purpose, the duration of the production cycle, production features, etc. It can be an hour, a shift, a day, a decade, a month, a quarter, a year, etc. The measurement period depends on the purpose for which the assessment of the production capacity of the enterprise is made. For example, it makes no sense to estimate the production capacity of a shipbuilding plant in terms of an hour, but for a mineral water bottling plant, such an indicator may be interesting.

Production capacity unit

Production capacity unit is selected based on the technological features of the enterprise. For example, for a canning factory, these can be conditional cans, for a brewery - the number of dal of beer (1 dal is a decalitre), for a machine-building enterprise that produces an assortment of certain types of equipment - car kits, etc. If the manufactured products are heterogeneous, but there is a common technology, then sometimes production capacity can be measured in units of processed raw materials.

Sometimes, to assess production capacity, not only quantitative, but also quality characteristics. For example, in coal mining, we are interested in the production capabilities to extract a certain amount of coal from underground and the possibility of its delivery to the surface. At the same time, in order to assess the "usefulness" of this activity, the amount of coal mined must be reduced to "commercial coal", that is, coal that must be enriched by removing impurities from it. And with a high ash content of production, the amount of marketable products can differ (downwards) quite significantly. Thus, for some industries, two meters of production capacity are used simultaneously - technological and commodity.

A very important factor that is often forgotten by "Soviet" authors is the need consider limitations not only in terms of the production capabilities of the equipment, but also in terms of labor resources. "Soviet" textbooks often ignore the fact that not only equipment, but also human labor can be a scarce resource. Therefore, to calculate the production capacity, it is necessary to take into account both factors.

Dynamics of the production capacity of the enterprise

Over time, the value of the production capacity of the enterprise changes. This is due to a variety of factors, the main ones being

• Natural wear and tear of equipment, which entails a decrease in its productivity
• Scheduled repairs (which entail stopping the equipment for its passage)
• Introduction of new pieces of equipment
• Commissioning of new capacities
• Modernization of equipment (respectively, a change in its performance and quality characteristics)
• Change in the range of products or proportions in the composition of the existing range (structural shift)
• Changes in the composition of the product, raw materials, semi-finished products, design, etc.
• Changes in the shift work of the enterprise
• Other reasons

Thus, the calculated value of production capacity is not a constant value, but is subject to periodic changes. Therefore, the calculations take into account the presence of an error in relation to the theoretical value.

Formula for determining production capacity

In general, the production capacity of the enterprise (M) can be determined by the formula:

Fe- an effective fund of the enterprise (workshop) operating time, equal to the sum of the capabilities of all production capacities.

t- the complexity of manufacturing a unit of production.

Features of determining production capacity

When determining the production capacity of an enterprise, it is necessary to take into account the technological capabilities of workshops, sections, individual pieces of equipment, which impose restrictions on the production capabilities of the entire enterprise. These are the so-called bottlenecks.

Thus, the normal capacity of the enterprise is calculated taking into account bottlenecks and other existing restrictions. They can be very different - for example, restrictions on harmful emissions into the atmosphere.

According to the balance of production capacities, the management of the enterprise determines and controls:

1. Input power (M initial) is determined at the beginning of the year from the available equipment.
2. Output power (M con.) is determined at the end of the planning period, taking into account the decrease and increase in power due to capital construction, equipment modernization, technology improvement and production organization.

Production capacity at the end of the year is determined by the formula:

Explanations for the formula for determining production capacity:

• The capacity at the end of the period is equal to the capacity at the beginning of the period plus the commissioning of new capacities plus the commissioning of equipment that has undergone modernization and re-equipment plus / minus changes in production capacity as a result of a product shift plus / minus changes in production capacity as a result of putting into repair or returning from repair and minus changes as a result of disposal of equipment (write-off, depreciation, shutdown, liquidation, etc.)
• The average production capacity is equal to the weighted average of the measured production capacity values. That is, the sum of the products of production capacity for each period by the duration of such a period divided by the total duration of all periods.

There is also the notion maximum production capacity"when the enterprise operates in a mode that does not meet the normal operating conditions of the equipment, an increased working day ("processing"), with the introduction of additional working days, etc. This mode of operation sometimes helps to complete the production program, but it must be treated as to driving a car when the tachometer needle is in the "red zone". That is, such operating modes inevitably lead to increased wear and tear of equipment, an increase in the wage fund, and as a result, an increase in the cost of a unit of production. (see "Variable costs")

The efficiency of using the production capacity of an enterprise is determined using the production capacity utilization factor.

Three types of power are especially controlled: design (provided for by a construction or reconstruction project), current (actually achieved), reserve (to cover peak loads, from 10% to 15%).

The average production capacity can also be determined using the following formula:

M n.g. - production capacity at the beginning of the year.

M cc. - the power that is put into operation.

M sb. – power that has been retired from operation.

n 1 - the number of months of operation of the i-th power, which was put into operation during the year.

n 2 - the number of months after the decommissioning of the i-th power during the year, month.

Equipment operating time fund

To calculate the production capacity, it is necessary to determine the fund of equipment operation time. Share:

• Calendar fund of time (F k) - reflecting the number of calendar hours, days, shifts, etc. per year
• Regime (nominal) fund of time (F p), which takes into account the mode of operation of the enterprise (the number of possible working days, shifts, etc.)

In the case of a continuous production process, the calendar fund is equal to the regime fund

F c \u003d F p

When the production process is not continuous, then the regime (nominal) fund of time is calculated by the formulas:

D to is the number of calendar days in a year.

24 - number of hours in a day

Dr. r.- the number of working days in a year.

Dl from. - the average duration of one shift, taking into account the operating mode of the enterprise and the reduction of the working day on holidays.

FROM- the number of shifts per day.

D out.- the number of days off in a year.

Ch n.- the number of non-working days on holidays.

D prepr.- the number of holiday days in the period.

Effective equipment operating time fund

Effective (planned, actual) fund of time (F ef.). It is calculated based on the regime fund, taking into account the stops for repairs:

α - the percentage of loss of working time for the implementation of scheduled repair operations and overhaul maintenance (2-12%).

Payment production capacity of the workshop in terms of equipment productivity determined by the formula:

M \u003d n × F eff × a

M – production capacity, etc.

n– number of pieces of equipment, pcs.

F ef. – annual effective fund of equipment operation, hours.

but- equipment productivity (production rate per machine hour).

In order to characterize the use of potential production opportunities, we use utilization rate of the average annual production capacity:

Q - the volume of manufactured products for the period.

Productive capacity. Calculations of production capacities. Reserve capacity values

Justification of the potential and actual capabilities of the enterprise for the production of products, embedded in the means of labor, is the basis for the formation of its production program.

Production capacity is an indicator that reflects the maximum ability of an enterprise (subdivision, association or industry) to produce marketable products in natural or cost units of measurement related to a certain period of time (shift, day, month, quarter, year).

The quantitative values ​​of production capacity are determined by the scientific and technical level of production technology, the range (range) and quality of products, as well as the peculiarities of the organization of labor, the availability of energy, raw materials and labor resources, the level of organization of labor, specialization and cooperation, the throughput of transport, storage and marketing services. The instability of factors affecting the value of production capacity gives rise to the multiplicity of this indicator, so they are subject to periodic review. In the practice of production management, there are several types of concepts that characterize production capacities: design, start-up, mastered, actual, planned, input and output by period, input, output, balance.

In general, production capacity can be defined as the maximum possible output in the appropriate period of time under the indicated conditions for the use of equipment and production resources (area, energy, raw materials, human labor). The leading factor influencing the production capacity and determining its name is equipment, that is, a means of changing the material component of the production process.

The simplest and most accurate meters of production capacity are natural units:

Production capacities are measured, as a rule, in the same units in which it is planned to manufacture this product in physical terms (tons, pieces, meters). For example, the production capacity of mining enterprises is determined in tons of mining, metallurgical enterprises - in tons of metal smelting and rolled products; machine-building plants - in pieces of manufactured machines; capacity of sugar refineries and other food industry enterprises - in tons of raw materials processed into finished products.

For products with a wide assortment scale, production capacities can be expressed in conditionally natural units. If an enterprise produces several types of different products, then production capacities are established for each type separately.

The more fully the production capacity is used in time, the more products are produced, the lower its cost, the faster the manufacturer accumulates funds for the reproduction of products and the improvement of the production system itself: the replacement of equipment and technologies, the reconstruction of production and organizational and technical innovations.

Increasing the output of existing equipment and production facilities through automation and other means of intensifying technological processes reduces the need for new investments, reduces operating costs, saves raw materials, and improves the environmental safety of production.

The design production capacity is determined in the process of designing production and reflects its capabilities for the operating conditions of the enterprise adopted in the project. The power actually achieved for stable operation is called mastered. Depending on the development and current state of production, production capacity acquires its specific values ​​for the period of production start-up (start-up), which actually developed with current fluctuations in demand for products (actual) or in calculations of production volumes (planned).

During each planning period, production capacity may change. The longer the planning period, the higher the likelihood of such changes. The main reasons for the changes are:

installation of new pieces of equipment to replace obsolete or emergency ones;

depreciation of equipment;

commissioning of new capacities;

change in equipment productivity due to the intensification of its operation mode or due to a change in the quality of raw materials, the life of the catalyst, adsorbents, cleaners, changes in anti-corrosion protection, etc.

modernization of equipment (replacement of nodes, blocks, grips, transport elements, etc.);

changes in the structure of raw materials, the composition of raw materials or semi-finished products, fraction selection methods, methods of heat exchange, dosing, calibration, etc.;

duration of equipment operation during the planned period, taking into account stops for repairs, maintenance, technological breaks;

production specialization;

equipment operation mode (cyclic, continuous);

organization of repairs and routine maintenance.

Of essential importance is the increase in production capacity, which is achieved through technical re-equipment and improvement of the organization of the production process. The production capacity at the beginning of the period, usually the year, is called the input, and at the end of the period (year) - the output production capacity.

In view of the fact that part of the equipment may be taken out of operation during the operational period, for example, for overhaul or dismantling, or vice versa, they are taken into account in planned calculations as the concepts of input, output or average over the period (annual average, for example ) productive capacity.

The balance production capacity corresponds in its quantitative measure to the conditions for pairing pieces of equipment with different capacities, paired in a single technological process. An important requirement is the balance of all types of capacities of the equipment of the production cycle. Balanced power does not always correspond to the optimal values ​​of the equipment.

The determination of specific values ​​of production capacity is carried out for each production unit (site, workshop, enterprise, industry), taking into account the planned activities. According to the capacity of the leading group of equipment, the production capacity of the site is established, according to the leading section - the production capacity of the workshop, according to the leading workshop - the production capacity of the enterprise. When setting up production capacity, managers develop measures to "clear" bottlenecks in order to achieve the best balance of production capacities of the enterprise's production structures, including the means of implementing serial-parallel stages of processing and diversifying the range of products (products).

The sum of the production capacities of individual enterprises for the same type of product is the production capacity of the industry.

For the conditions of a market economy, when the activity of enterprises is focused on meeting demand by type of product and taking into account the requirements (interests) of consumers, the planned production capacity is determined based on the portfolio of orders of the enterprise, forecasts of consumer demand.

Production capacity calculations are based on information about the status of the installed equipment. In doing so, it is necessary to be guided by the following provisions:

in the calculations, all available equipment of the site (workshop, enterprise) is taken into account, with the exception of the reserve;

in the calculations, the effective maximum possible fund of equipment operation time is taken for a given shift mode;

in the calculations, advanced technical standards for the productivity of equipment, labor intensity of products, standards for the output of products from raw materials are taken into account;

the most advanced methods of organizing production and comparable meters of equipment operation and power balance are taken into account in the calculations;

when calculating production capacities for the planned period, it is necessary to proceed from the possibility of ensuring their full utilization. But at the same time, the necessary capacity reserves should be provided, which is important in a market economy for a quick response to changes in commodity market demand;

when calculating the power value, equipment downtime, which may be caused by shortages of labor, raw materials, fuel, electricity or organizational failures, as well as time losses associated with the elimination of product defects, are not taken into account.

Machines and apparatus of the same technological purpose, used for the production of homogeneous products, may have a common physical performance indicator - units of the products for which they are intended. For dissimilar devices, it can be difficult to find a common natural performance meter.

As parameters for measuring production capacity, the same units are used as for accounting and planning production. For example, for sulfuric acid - tons of monohydrate, for caustic soda - tons of soda in terms of 100% alkali, for the stamping department - thousands of pieces of products.

To calculate the production capacity of a production unit (workshop), it is necessary to recalculate the productivity of individual devices into units of final products produced by the production unit (workshop). The recalculation is carried out on the basis of the planned consumption rates of semi-finished products per unit of finished products.

The design or technical (passport) norms of equipment productivity and technically justified norms of time (production) are taken as the basis for calculating production capacity. When the established standards are surpassed by the leaders of production, then the calculation of capacity is made according to the advanced standards achieved, taking into account the sustainable achievements of the leaders of production.

The duration of shutdowns for scheduled repairs (current, medium and overhaul) is calculated according to the advanced norms of time spent on repairs achieved by the best teams (taking into account the increase in overhaul periods by improving the quality of repairs and improving the operation of equipment); the duration of repairs should not exceed the norms of time provided and approved for this equipment.

The time required for the overhaul of equipment with an overhaul cycle of more than one year is taken into account when calculating the capacity of only the year when this repair is performed.

In industries where equipment shutdowns are unavoidable (for cleaning, switching from one product to another, catalyst reloading, etc.), which cannot be combined with downtime for repairs, the duration of these shutdowns should be taken into account in calculating the extensive load of the equipment. The time spent on technological stops are set in accordance with the norms in technological regulations or operating rules.

In practice, the estimated working time fund of production equipment operating in a discontinuous mode is called the disposable fund, or nominal.

The annual fund of working hours for workshops and industries operating continuously is calculated based on the calendar number of days per year, minus the time for repairs and technological shutdowns of the units. For workshops and industries operating intermittently, the annual fund of working time is determined on the basis of the calendar number of days in a year, excluding weekends and holidays. From the received time fund, the time for repairs, which is carried out during working hours, is excluded.

The calculated productivity of the equipment should not be lower than that achieved by the leaders of production, exceeding the passport or design standards. When determining the intensive load of equipment, the choice of a time unit depends on the nature of the production processes. For round-the-clock, continuous operation equipment, a day can be taken as a unit of time, since there are no regulated downtimes within a day; for machines and equipment of periodic action, an hour of work or the duration of an operation, cycle (apparatus turnover) is taken as a unit.

To determine the production capacity, the grouping of devices according to their importance in output is important.

Apparatuses, units of shops of a chemical enterprise, for example, are divided into the following groups:

the main, or leading, production apparatuses in which chemical, electrochemical, mechanical or other technological processes are carried out (apparatuses and machines for gas separation, for gas purification, distillation and rectification; chemical furnaces; compressors; equipment for mixing and mixing, etc.) ;

devices that perform preparatory functions (machines for crushing, grinding, etc.);

auxiliary production devices (devices for transporting raw materials, materials and semi-finished products; pumps, fans, exhausters; power plants; generators, motors, transformers, etc.).

Production capacity is determined by the capacity of the leading workshops, units or sections. Under the leading workshops, sections or units are understood those of them where the main and most massive technological operations for the manufacture of finished (basic) products are performed and in which the predominant part of the equipment is concentrated. In ferrous metallurgy, these are blast-furnace, open-hearth, steel-smelting shops or furnaces, in non-ferrous metallurgy - electrolysis baths, in textile industry - spinning and weaving production, at machine-building plants - mechanical and assembly shops.

When calculating the production capacity of the enterprise at the beginning of the planned year, all installed equipment should be taken into account, regardless of its condition (operating or inactive due to its malfunction, being repaired, adjusted, in reserve, reconstructed or mothballed, idle due to lack of raw materials, materials, energy, and also mounted, if commissioning is provided for in the plan, etc.). Reserve equipment intended to replace the repaired equipment is not taken into account when calculating the capacity.

When commissioning new capacities according to the plans for capital construction and their development, it is envisaged that their operation begins in the next quarter after commissioning.

The following initial data are used to calculate the production capacity:

list of production equipment and its quantity by type;

modes of use of equipment and use of space;

progressive standards of equipment productivity and labor intensity of products;

qualification of workers;

the planned nomenclature and assortment of products that directly affect the labor intensity of products with a given composition of equipment.

If the productivity of the equipment is known, then the production capacity is determined as the product of the passport productivity of the equipment per unit of time and the planned fund of its operation time (Tef):

M \u003d Tef * a * H,

where Teff is the effective fund for the operation of a piece of equipment, hour; a - the number of similar devices, machines, units installed in the department (section, workshop); H is the hourly rate of productivity of a piece of equipment according to the manufacturer's passport, expressed in the final product (t/h, m3/h, m2/h, etc.).

If it is known that in fact more products are removed from the equipment than specified by the passport, then a technically justified rate of productivity, determined by the manufacturers, must be used in the calculation of power.

The effective working time fund of the equipment is determined depending on the mode of operation of the site (department, workshop).

If production operates continuously (around the clock, without stops on holidays and weekends), then the effective fund is calculated as follows:

Tnef \u003d Tkal * TPPR - Ttehn,

where Tkal is the calendar fund (length of the year, 365 days or 8760 hours); TPPR - downtime in scheduled preventive repairs, per hour; Тtehn - equipment downtime due to technological reasons (loading, unloading, cleaning, flushing, blowing, etc.) per hour.

In a continuous production process, the maximum possible fund of equipment operation time is equal to the product of calendar days and 24 hours per day

In discontinuous production, the available equipment time fund is calculated (in practice it is called nominal).

Let us explain what is meant by the disposable fund of equipment time.

The calendar, or the maximum possible, fund is the initial value in accounting for the time of operation and inactivity of the equipment. Each enterprise has a certain mode of operation (the number of working days and days off, the number of shifts and their duration). Therefore, not the entire calendar fund can be used for production purposes. If part of the working time between shifts and the time of non-working days is excluded from the calendar time fund, then a regime fund of time will be obtained. For example, for one machine, the calendar time fund for a year is: 24 (365 = 8760 machine hours. For a set of machines, the time fund (calendar, regime) is equal to the product of the time fund of one machine by the number of machines.

The disposable fund receives an exception from the regime fund for the time spent on scheduled repairs and the time spent on equipment in reserve.

When production is operating in a periodic mode (with stops on holidays and weekends), the effective fund is calculated on the basis of the regime fund of time:

Tpef \u003d Trezh (TPPR (Ttehn,

where Trezh \u003d Tkal (Tvd (Tpd; Tvd, Tpd - time on weekends and holidays.

The regime fund of time is determined taking into account the number of work shifts per day and the duration of the shifts. For example, in a 2-shift production with a shift duration of 8 hours, we have:

Treasure = (365 (52 (52 (8 (7) (2 (8 + 7 (2 (7 = 4034 hours,

where 52 and 52 are the number of Sunday and Saturday days off; 8 - the number of holidays; 7 is the number of holidays. The duration of pre-holiday working days with a 40-hour working week is reduced by one hour.

TPPR - is determined according to the schedule of preventive maintenance of the enterprise, formed by the service of the chief mechanic. In the absence of a schedule, the amount of downtime can be calculated using the repair standards used in industry practice;

Тtehn - are determined according to the technological regulations of production, which indicate the types of downtime, their duration and cyclicity.

In periodic production and in continuous production with periodically operating equipment, the power is determined by the formula:

where Teff is the effective fund of the operating time of a piece of equipment, hour; Tts - time of the production cycle of the equipment, hour; Зс - the volume of loading of raw materials for one cycle; bgp is the output of finished products from a unit of raw materials; a - the number of similar devices, machines, units installed in the department (workshop).

In the conditions of multi-product production, production capacity is defined as the quotient of dividing the fund of equipment operation time by the labor intensity of a set of products (parts) manufactured on this equipment:

where is the complexity of a set of products, including a - types.

Input and output production capacity are calculated annually according to industry statistics, as an external competitive characteristic of equipment. To determine the compliance of the production program with the available capacity, the average annual production capacity of the enterprise (Mcg) is calculated. With a uniform increase in power throughout the year, its average annual value is determined as a half-sum of input (Min) and output (Mout) power:

In other cases, the average annual capacity (Mcg), taking into account the commissioning of new equipment and the withdrawal of obsolete equipment, is calculated as follows:

where Мng is the power at the beginning of the year; Мвв – new capacities introduced; TVv - the number of months of operation of commissioned capacities; Mvyv - output power; Mo - increase in power due to organizational technical measures; Tout - the number of months when the output power will not work; To - the number of months of work after the implementation of the measure; 12 is the number of months.

The presence of reserve production capacity is due to the need to periodically stop part of the equipment to perform repair and routine (preventive) work, as well as to regulate the volume of production. The most optimal equipment loads, as a rule, are in the range of 80-90% of their maximum values.

Methodology for calculating production capacity in continuous chemical production

The power of continuous devices operating at chemical enterprises is calculated on the basis of technical standards for the use of equipment over time and the intensity of equipment operation.

The general formula for calculating production capacity (M):

M \u003d a * (T - To) * b,

where a is the number of homogeneous devices (machines); T - calendar time, hour; To - regulated stops of one apparatus (machine), hour; b - the productivity of one apparatus (machine) per hour.

The number of apparatus and machine hours Tmch, which should be used per year, is calculated by the formula

Tmch \u003d (T - To) * a.

When determining the fund of working time (or the number of device-days of work in the planned year), as indicated above, downtime of equipment in connection with current and major repairs, as well as technological shutdowns, can be provided.

Let's say that five devices are installed in the shop; in the planned year, it is planned to stop the workshop for 10 days (in connection with the repair of communications) and the time for current and major repairs and technological shutdowns of one apparatus is 504 hours, or 21 days (504/24). The working time fund will be (365 - 21) * 5 = 1720 device-days. (The repair of equipment coincides with the repair of communications. Therefore, 10 days are not included in the calculation).

After determining the number of apparatus-days of work of the planned period, the amount of raw materials entering the processing is calculated. The calculation can be carried out per unit of time (hour, day).

If the intensity indicator is defined as the amount of raw material supplied to the apparatus per unit of reaction volume per unit of time, then to calculate the power, it is necessary to take into account the output of products from a unit of raw material, or the consumption coefficient.

The production capacity (M) of continuous devices can be calculated by the formulas:

M \u003d (T - To) * a * L * Ini * Vp,

where L is the useful volume or area of ​​the apparatus; Ini - the standard amount of raw materials per unit volume or area of ​​the i-th apparatus per hour; Vp - coefficient of output of finished products from raw materials; pk - consumption coefficient.

If the performance indicator is determined in units of finished products (production volume from one cubic meter of volume per day), the capacity of the continuous apparatus for the planned period will be:

M \u003d (T - To) * a * L * Ip,

where Ip - the amount of finished products per unit volume.

For continuous processes, you can use the following formula:

M \u003d (T - To) * a * V * C * 106 * Vp,

where V is the volumetric velocity, m3/h; C * 106 - concentration in terms of a ton of the substance in the apparatus.

Method for calculating the production capacity of batch equipment (general calculation scheme)

The power of batch machines depends on the number of revolutions, or cycles, for a given phase of production, the amount of raw materials consumed per revolution or cycle, and the output of finished products from a unit of raw materials.

The duration of the cycle, or turnover, includes the time spent on performing all operations, from turning on the apparatus and loading raw materials to unloading finished products. At the same time, for operations occurring simultaneously, the combined time costs should not be included in the cycle duration.

The production cycle usually consists of technological time and maintenance time spent on auxiliary operations. To reduce technological time, it is necessary to improve the production schedule. The reduction of service time is planned on the basis of the development of organizational and technical measures aimed, in particular, at combining service time with technological time.

The power of this type of equipment of periodic action is calculated by the formula:

where Inj is the amount of raw materials consumed in one j-th cycle; Vp - planned output of products from a unit of raw materials; Tts - the duration of one cycle (revolution), hour.

When raw materials of several types are loaded into the apparatus, the output is determined by the main raw material and a coefficient is introduced into the formula that characterizes the ratio of the weight of this main raw material to the weight of the total load.

The power of batch equipment can also be determined based on the planned rate of intensity (or productivity), expressed in units of finished products.

The productivity of the equipment in units of finished products is equal to:

Thus, power can be expressed by the formula

M \u003d (T - To) * a * Yin * L.

The power indicators of the apparatus-aggregates, expressed in units of products manufactured by the workshop, and arranged in sequential order on the diagram according to the passage of the production process, are called the power profile of the workshop. Drawing up such a profile makes it possible to visually identify bottlenecks, the elimination of which will make it possible to increase output.

Based on the profile data, the capacity of the workshop is calculated. Let us give an example of calculating the capacity of an ammonia shop under the conditions of a stepped work schedule during the planned year (Table 3).

Based on the given data, we calculate the capacity of the workshop. From Table. it follows that due to repairs, not all installed units will operate simultaneously during the year, as indicated by columns 9, 10 and 11. Units will be repaired in turn. With the established duration of repairs and the hourly productivity of the units, it turns out that the synthesis units will have the lowest productivity - 15 t/h of ammonia. This unit is one of the main ones.

The repair of four ammonia synthesis units will take 28 days (7 * 4), and during this period the capacity of the shop will be 15 tons / hour. The next limitation arises from the repair of cleaning units; productivity 16 t/h. It will take 60 days (10 * 6) to repair the cleaning units. Therefore, in the next 32 days (60 - 28), the productivity of the entire workshop cannot be higher than 16 t / h, although the capacity of the synthesis units after repair increases to 20 t / h . Further, 36 days (96 - 60) will be limited to compressors, the repair of which will take 96 days (24 * 4) and the minimum productivity of which is 16.5 t/h of ammonia. After the compressors, it is the turn to repair the air separation units. This repair will take 205 days (41 * 5), so in the next 109 days (205 - 96) it will be possible to produce only 18 tons / hour of ammonia.

In the remaining 155 days (360 - 205), the capacity of the shop is limited by the operation of the cleaning units, the productivity of which during the operation of all units is the lowest - 19.2 t / h.

Therefore, the annual capacity of the workshop will be

(15 * 28 + 16 * 32 + 16.6 * 36 + 18 * 109 + 19.2 * 155) * 24 = 155 136 t

So, the actual hourly productivity is 18 t/h, with the minimum productivity of one of the units (cleaning) being 19.2 t/h. The example shows the need for the production and installation of such equipment, for which the terms of the overhaul cycle would coincide or, at least, be close. Fulfillment of this requirement will significantly increase the removal of products and reduce operating costs arising from the underutilization of production capacity.

Obviously, not only will the specific capital investments per unit of output decrease, but the return on assets and labor productivity will also increase.

Tab. Calculation of the production capacity of the ammonia plant (Example)

Note.

gr. 4 = 360 days - gr. 3;

gr. 8 = gr. 2 * gr. five;

gr. 10 = 360 days - gr. 7;

gr. 11 = gr. 2 * gr. nine;

gr. 12 = gr. 2 * gr. 4*24;

gr. 13 = gr. 4 * 24 * gr. 8.

Consider simplified examples of production capacity calculations for enterprises in other industries.

There are three groups of machine tools in the workshop of the machine-building plant: grinding - 5 units, planing - 11 units, turret - 15 units. The norm of time for processing a unit of product in each group of machines, respectively: 0.5 hour; 1.1 hour; 1.5 hour.

Determine the production capacity of the workshop, if it is known that the mode is two-shift, the duration of the shift is 8 hours; regulated downtime of equipment is 7% of the regime fund of time, the number of working days per year is 255.

The weaving factory operates in two shifts, the number of looms at the beginning of the year is 500. Since April 1, 60 looms have been installed, and on August 1, 50 looms have retired. The number of working days per year is 260, the planned percentage of downtime for machine repair is 5%, the productivity of one machine is 4 m of fabric per hour, the production plan is 7500 thousand m.

Calculate the production capacity of the fabric factory and its utilization rate.

Determine the production capacity of the workshop and the power utilization factor under the following conditions: the number of similar machines in the workshop is 100 units, another 30 units have been installed since November 1, 6 units have been retired since May 1, the number of working days in a year is 258, the work mode is two-shift, shift duration - 8 hours, regulated percentage of downtime for equipment repair - 6% productivity of one machine - 5 parts per hour; production plan for the year - 1,700,000 parts.

Bibliography

For the preparation of this work, materials from the site were used.

Received for a certain reporting period of time (day, month, quarter, year) compared to earlier results. The maximum profit indicates the economic growth of the established enterprise, the strengthening of its position in the economic market.

Obtaining and Meaning of Maximum Profit

To maximize profits, you can operate in the direction of extensive or intensive economic growth. Extensive growth is most often seen when just entered, because it involves the expansion of the enterprise, the increase in sales, and so on. Sooner or later, extensive economic growth slows down until it stops at a specific mark of maximum profit.

Intensive growth implies the improvement of an existing enterprise, its improvement, and not just expansion. With intensive economic growth, new technologies are introduced into business, innovative solutions are made. The potential level of maximum profit in this situation is simply unlimited, the limit can only be reached by overtaking absolutely all competitors.

The value of the maximum profit is very large, because the maximum profit of the company affects many other factors (share value and so on). The first and most important is the assessment of attractiveness for investors. For example, after a joint-stock company achieves maximum profit and, as a result, sells its shares at the highest price, investors evaluate the reliability of the company and its future prospects, deciding whether to invest in this business.

Second, maximum profit signals competitors about the potential of new business. The higher the potential, the stronger the threat for competing companies to lose their positions in the economic market. The higher the level of maximum profit, the more fierce the rivalry will become: companies will begin to look for ways to improve their products, hire more qualified personnel, and so on.

Thirdly, by comparing the maximum profit from a business in different periods of time, it is possible to establish whether the enterprise has “immunity to market cataclysms”. How, for example, the level of the maximum profit will change when the dollar exchange rate fluctuates against the ruble, will the pressure of foreign business affect the company's turnover, and so on. All three values ​​of maximum profit are interconnected: the stronger the immunity, the higher the confidence of investors, the more money invested in a business, the tougher, and so on.

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