It was previously noted that innovations can be purchased and developed in-house, and innovations as a result of the introduction of innovations can only be carried out in the organization itself. Innovations cannot be sold; innovations are sold to turn them into consumer innovations.

The innovation life path can develop in one of three ways:

1. savings in an innovative organization (IO);

2. transformation into innovation;

3. sales as a commodity.

The effectiveness of the organization is expressed through economic and financial indicators. In the conditions of market relations there can be no unified system of indicators. Each investor independently determines this system, based on the characteristics of the innovative project, the professionalism of specialists and managers, and other factors.

The following requirements are imposed on the system of indicators:

• indicators should cover processes at all stages of the product life cycle;
• indicators should be formed for the future, at least for 3-5 years, based on a retrospective analysis of the organization's activities;
• indicators should be based on data on the competitiveness of specific products in specific markets for a specific period;
• the most important indicators should be expressed in absolute, relative and specific values ​​(for example: profit, profitability of goods and production, unit price of goods);
• indicators should be aligned with all sections of the plan;
• indicators should reflect all aspects of the organization's financial activities (income, expenses, insurance, liquidity of securities and funds, taxes, resource efficiency, etc.);
• the design of the final indicators should be carried out on the basis of multivariate calculations with the determination of the degree of risk and sustainability of financial activities, using a sufficient and high-quality amount of information characterizing the technical, organizational, environmental, economic and social aspects of the organization's activities.

One of the main indicators of the efficiency and stability of the functioning of the organization is the indicator of its sustainability, the performance ratio and the coefficient of competitiveness of the IO. The introduction of innovations can have four types of effect (see Figure 14.1):

• economic;
• scientific and technical;
• social;
• ecological.

By obtaining an economic effect in the form of profit, the Institute carries out a comprehensive development and improvement of the well-being of employees.

Other types of effect carry a potential economic effect. For example, an invention developed by an IO as a top-level innovation can produce an economic effect either after its sale, or after the sale of an IO product developed on the basis of the invention. Reducing emissions of harmful components into the atmosphere, soil, water preserves the eco-system, increases human life expectancy, etc. This effect cannot be immediately translated into profit.

The examples given allow us to draw the following conclusion: the economic effect of developing, implementing at home (turning into an innovation) or selling innovations can be potential or actual (real, commercial), and scientific, technical, social and environmental effects can only take the form of a potential economic effect. In fact, if we take into account only the final results of the introduction or sale of innovations, then any type of innovative activity can be evaluated in terms of value. The final evaluation criteria here are:

• the time of obtaining the actual economic effect;
• the degree of uncertainty of its receipt (or the level of risk of investing in innovation).

Rice. 14.1. System of indicators of innovative activity efficiency

The purpose of the analysis (audit) of the effectiveness of the innovation activity of the IO is to study its mechanism and determine the return on investment.

From this goal, the following areas of analysis can be identified:

1. analysis of the validity of the idea and the structure of the problem;

2. analysis of the rationality of the IO structure;

3. analysis of the professionalism of the head of the IO, heads of innovative projects, their teams;

4. analysis of the legal validity of projects and state support for innovation;

5. analysis of the financial and logistical support of the IO;

6. analysis of the quality of the regulatory and methodological support of the Institute;

7. analysis of the quality of information support of the IS;

8. analysis of the totality of scientific approaches applied in the design and modern management methods;

9. analysis of the use of the competitive advantages of the IO;

10. analysis of the structure of the portfolio of innovations and innovations (purchased innovations, innovations for implementation in IO, innovations for accumulation, innovations of own development, innovations for sale);

11.analysis of the quality of project expertise;

12.analysis of the quality of calculations of indicators of the effectiveness of innovative activity of the IO;

13.analysis of the system of motivation and responsibility of innovation.

Analysis of the effectiveness of the innovation activity of an IO should be carried out in compliance with the following principles:

• dialectics
  (systemic approach, dynamic approach, the principle of manifestation of necessity and chance, the principle of unity and struggle of opposites, the principle of the transition of quantity into quality and quality into a new quantity, the principle of "negation of negation");
• unity of analysis and synthesis;
• ranking;
• ensuring comparability of alternatives;
• the principle of efficiency;
• quantitative certainty, etc.

The main stages of the analysis of the effectiveness of the innovation activity of the IO:

1. Identification of the problem, formulation of goals and objectives of the analysis.

2. Formation of a temporary creative group for analysis.

3. Development of a draft analysis program.

4. Preparation and publication of an order on the IO about the goals, the group, its rights and obligations, the analysis program.

5. The choice of methods for performing work.

6. Collection and processing of the necessary information, documents, etc.

7. Analysis of the tasks listed above and the established system of indicators.

8. Preparation, coordination and approval of the progress report.

9. Taking action on the results of the analysis.

Introduction

In market conditions, the management of innovation activities largely depends on the efficiency of using the opportunities of the market environment and a clear system for planning the resources of the enterprise, primarily financial, in the implementation of innovative projects, which, in turn, requires an analysis of the possibilities of obtaining financing, conditions and methods of financing. implementation.

Relevance of the research topic. The management of a modern enterprise in the context of the globalization of the economy, and the revival of industrial enterprises at a qualitatively new level, based on the use of a huge innovative and information potential in production, is a complex process that includes the selection and implementation of a certain set of managerial actions in order to solve the strategic task of ensuring sustainable financial and socio-economic development of the enterprise. The development tasks for industrial enterprises are the selection of effective innovative projects, the creation of a mechanism for the effective implementation of the innovation strategy, the formation of an infrastructure to support scientific and technical activities, the rational use of the scientific and technical potential of the enterprise.

The aim of the study is the theoretical substantiation and development of tools for assessing the effectiveness of innovative activity in an enterprise.

In accordance with the goal, the following tasks were set in the work:

to investigate the position of innovation activity in the enterprise;

studying the theoretical aspects of evaluating the effectiveness of investment projects based on existing methods for calculating performance indicators;

suggest directions for improving the methods of evaluation and increasing the efficiency of the enterprise's innovative activity.

The subject of the study is the approaches and principles for evaluating the effectiveness of innovation activity.

The object of the study is the innovative activity of JSC "Tyazhmash".

The theoretical basis of the course work was the works of domestic and foreign authors on the problems of innovation management, strategic enterprise management, planning the creation and development of new technology in the enterprise; economic evaluation of the effectiveness of innovations and financial management of the enterprise. To confirm the provisions and conclusions of the study, real data of the machine-building enterprise of the Defense Industrial Complex were used.

The methodological basis of the study was the provisions of system analysis; methods of economic analysis; methods of mathematical statistics; methods of making managerial decisions under conditions of uncertainty.

innovation policy competitiveness personnel

1. Innovation and innovative activity of the enterprise. The content of the technological innovation management process

1.1 Essence and content of innovation and innovation

Innovation (English "innovation" - innovation, innovation, innovation) is understood as the use of innovations in the form of new technologies, types of products and services, new forms of organization of production and labor, service and management. The concepts of "innovation", "innovation", "innovation" are often identified, although there are differences between them.

Innovation is understood as a new order, a new method, an invention, a new phenomenon. The phrase "innovation" literally means the process of using innovation. From the moment it is accepted for distribution, an innovation acquires a new quality and becomes an innovation (innovation). The period of time between the appearance of an innovation and its implementation into an innovation (innovation) is called the innovation lag.

The term "innovation" was first introduced by Schumpeter in 1912 in his work "The Theory of Economic Development". He understood innovation as an innovation that is applied in the field of production technology or management of a certain economic unit. According to Schumpeter, innovation is one of the main drivers of profit. Most often, innovation is generated by research and development, changing market perspectives.

Over the next almost hundred years, as the economy developed, the concept of “innovation” acquired a broader meaning and now refers not only to the field of production technology, but extends to organizational, financial and any other methods that contribute to the functioning of the enterprise. Innovations are called innovations in the field of personnel management, cash settlements, trade policy, the use of functional structures.

Innovation- using the results of scientific research and development aimed at improving the process of production, economic, legal and social relations in the field of science, culture, education and other areas of society. This term can have different meanings in different contexts, and the choice of them depends on the specific goals of the measurement or analysis.

Innovations are usually classified according to a number of criteria.

Classification of innovations in terms of novelty.From these positions, radical (basic) innovations are distinguished, which relate to fundamentally new products; improvement innovations involving significant improvements to existing products; and innovations involving the introduction of new or greatly improved production methods.

For reasons of occurrenceallocate reactive (adaptive) innovations that ensure the survival of the company, as a reaction to innovations carried out by competitors; strategic innovations are innovations, the implementation of which is proactive in order to obtain competitive advantages in the future.

There are two types of innovation in industry: product and process innovation. Product innovation- development and implementation of technologically new and technologically improved products. Such innovations can be based on radical new technologies, or by combining previously existing technologies in a new use, or by using the results of research and development. Product innovation involves the production of completely technologically new or technologically improved products. Process innovationinclude the development and implementation of technologically new or technologically significantly improved production methods, including product transfer methods. Such innovations are usually aimed at improving the efficiency of production or transfer of products already existing in the organization, but may also be intended for the production and delivery of technologically new or improved products that cannot be produced or supplied using conventional production methods.

The complex nature of innovations, their versatility and variety of areas and ways of using them require the development of their classification.

Table 1.1 proposes a classifier of innovations, the use of which will make it possible to evaluate them more specifically, more objectively, more comprehensively notice their effectiveness and determine the directions of the innovation process that require adjustment or support, as well as identify the heterogeneity of innovations and select management methods for each of them, adequate to the characteristics of each innovation process .

Table 1 - Classification of innovations

Classification signClassification groupingsScope of innovationAdministrative, organizational, social, industrial, etc. e. Stages of scientific and technical progress that resulted in innovations Scientific, technical, technological, design, information Degree of intensity "Boom", uniform, weak, mass Innovation rates Fast, slow, fading, uniform, spasmodic Scales of innovation Transcontinental, regional, large, medium Innovation efficiency High, low, stable Innovation efficiency Economic , social, ecological, integral

Innovations that differ in the stages of scientific and technical progress are very peculiar, namely:

-technicalusually appear in the production of products with new or improved properties;

-technologicalarise from the use of improved, more advanced methods of manufacturing products;

-organizational and managerialconnected primarily with the processes of optimal organization of production, transport, marketing and supply;

-informationalsolve the problems of organizing rational information flows in the field of scientific, technical and innovative activities, increasing the reliability and efficiency of obtaining information;

-socialaimed at improving working conditions, solving problems of health, education, culture.

Different types of innovations are closely interconnected and impose specific requirements on the innovation mechanism. Thus, technical and technological innovations, influencing the content of production processes, at the same time create conditions for managerial innovations, since they make changes in the organization of production. The above classifications indicate that the processes of innovation are diverse and different in nature. Consequently, the forms of organization of innovations, the scale and ways of influencing the economy, as well as methods for assessing their effectiveness should also be diverse.

The sources of financing innovations at the enterprise are own funds (new issue of shares, profit, depreciation and cost of production) and borrowed funds (leasing loans, other resources attracted on a returnable and irrevocable basis).

Innovative activity of the enterprise- this is an activity aimed at using the results of scientific research and development to update the range and improve the quality of products, improve the technology of its manufacture.

The innovative activity of the enterprise includes:

-carrying out research and development work on the development of innovation ideas, laboratory research and the manufacture of laboratory samples of new products;

-selection of the necessary types of materials for the manufacture of new types of products;

-design, manufacture, testing and development of new technology samples;

-development and implementation of new organizational and managerial decisions aimed at the implementation of innovations;

-training, education, retraining of personnel;

-carrying out work or acquiring the necessary documentation for patenting, licensing.

Innovations are the result of creative entrepreneurial activity, which usually involves various departments of the enterprise and which is also strongly influenced by external factors (state influence, environmental requirements, cooperation with other institutions, etc.). Innovations have their own life cycle, starting with the emergence of a new idea and ending with the introduction and approval of a new product on the market.

.2 Enterprise innovation management

The main substantive functions of management determine the content of the innovation management process and include the formation of the goals of innovation, planning of innovations, organization of work and control over the implementation of innovations. The relationship and logical sequence of the implementation of the main functions in the process of innovation management are shown in Figure 1.

Figure 1 - The relationship of the main functions of innovation management

Formation of the goals of innovation activity.The management process in accordance with the concept begins with the formation of a system of goals and objectives of innovative activity (or project) for a certain period of time.

Goal in innovation management- this is the required or desired state of the innovation system in the planning period, expressed as a set of characteristics. The goal of an organization or activity should establish certain guidelines for their development for given periods of time. Thus, the goal of the organization, on the one hand, is the result of forecasts and assessment of the situation, and on the other hand, acts as a limitation for the planned innovative activities.

Innovation planning. Planning as a function of innovation management consists in the reasonable formation of the main directions and proportions of innovation activity in accordance with the established development goals, the possibilities of resource provision and the existing demand in the markets.

Organization of innovation.Function entity organizationsconsists in ensuring the fulfillment of the established plan targets in order to implement the adopted strategy for the development of the enterprise. To do this, it is necessary to establish the composition of the necessary resources and executors, distribute tasks, coordinate the work of executors in time, establish cooperation between participants, ensure control and mutual information. The implementation of these tasks is carried out by creating the organizational structure of the enterprise, establishing the nature of the relationship between its elements and regulating the procedure and conditions for their functioning. The modern theory and practice of innovation management has a wide variety of forms of innovation organization. The essential features for the systematization and classification of the types of organization of innovations are the tasks, forms and methods of the emergence of organizational decisions (Figure 2).

Figure 2 - Types of innovation organization

Depending on the task, a distinction is made between the organization of innovation processes in space (where? who?) and the organization of innovation in time (when?). The organization of innovative processes in space means the formation of an organizational structure of innovative processes corresponding to the nature and scale of ongoing projects.

When organizing innovation activities, as a rule, the scientific and production structure of the company is first formed, and then, as a derivative of it, the innovation management structure is built. Organizational structures of the enterprise differ in considerable variety. The choice of a specific organizational form depends on such objective factors as the scale of innovation activity, the breadth of the company's innovation profile, the specifics of products or services provided, the level of cooperation and the completeness of the innovation cycle of ongoing work.

The second task of organizing innovation is to combine all the elements of the innovation process over time, i.e. in determining the most rational sequence and timing of project work. The organization of innovation processes in time is closely related to the operational planning of innovations.

In innovation management, various forms of organization of innovations are used. Concentrationcharacterizes the process of concentration of innovations of a certain profile in large innovative enterprises. SpecializationAs a form of organization of innovation, it is used in the construction of the organizational structures of an enterprise and is implemented by limiting its innovative profile, as well as by assigning certain types of work or products to departments. .

combinationwhen organizing innovation, it manifests itself in the creation and functioning of related industries and innovative processes at the enterprise based on the results already obtained or the recycling of raw materials, energy and materials.

Control as an objective function of managementcompletes the management cycle in innovation and thus ensures the effectiveness of all other functions.

Control tasks include:

collection and systematization of information on the state of innovation activity and its results;

-assessment of the state and obtained results of activities;

-analysis of the causes of deviations and factors affecting the results of operations;

-preparation and implementation of decisions aimed at achieving the intended development goals.

In the system view, control performs the function of feedback in the process of innovation management: information flows in it are directed from the object to the subject of management. The following features are of fundamental importance for the organization of control at the enterprise: the purpose of control, the subject area, the scope and form of control (Figure 3).

Figure 3 - Types of innovation control

Strategic control is the content of the activities of top management at the enterprise and provides for accounting, evaluation and analysis of the results of the development and implementation of a promising concept for the development of innovations.

Operational control is the content of the activity to a greater extent of middle and lower management in the enterprise.

All types of managerial control at the enterprise are subdivided into financial and administrative ones according to the subject matter.

The financial control of innovations is focused on the final economic results of the enterprise. The administrative control of innovations in an enterprise also has a hierarchical structure, but it also extends primarily not to performance parameters, but to innovation management. . The considered main functions of innovation management and the procedure for their implementation reflect the general technological scheme of innovation management. They are equally necessary both within the framework of strategic and operational management. Each of a pair of interrelated subject functions is a closed loop of managerial decisions, functioning in the "end-means" cycle. In the first circuit "goal - planning", the planning process is completed on the condition that the envisaged activities and planned resources, of course, ensure the achievement of the established development goals. At the second stage, in the “planning-organization” circuit, a search is made for such organizational solutions that would ensure the unconditional and most effective implementation of the established plan targets. And finally, in the third circuit "organization - control" in the accepted organizational conditions, continuous monitoring of the implementation of planned targets and the development of solutions aimed at eliminating emerging mismatches are carried out.

2.1 General characteristics of the enterprise JSC "Tyazhmash"

.2 Analysis of the financial and economic activities of the enterprise

OJSC "Tyazhmash" is a large plant in Syzran, which has been operating since 1943. In the post-war period, the plant produced new diesel engines with a capacity of 40 and 80 hp. from. In the early fifties, the plant created the basic model of the 6Ch 12/14 diesel engine, various modifications of DC and AC diesel generators, main ship engines and diesel engines for driving various mechanisms. In parallel with the development of the production of these diesel engines, high-pressure compressors are being manufactured.

Since the sixties, the production of diesel engines with gas turbine supercharging 6Ch 12/14 has begun from 80 to 180 hp. from. Since 1976, in the eighties and nineties, further development of the enterprise took place, new technologies were introduced, complex mechanization and automation of production was carried out, diesel engines 4Ch 10.5 / 13 were produced; 6CHN 12/14; 6Ch 15/15, spare parts for them, consumer goods, diesel generators. Diesel engines produced at the enterprise are reliable, unpretentious, with a large motor resource, able to work reliably in the tropics and in the far north.

In March 1995, the production association JSC "Tyazhmash" was transformed into a joint-stock company.

Until recently, over 9,000 people were employed at the enterprise. The capacity of the enterprise made it possible to produce 14,000 diesel engines per year, with a two-shift operation. But now it is in a state of crisis, production capacities are not used to the full extent, the number of employees as of 01.01.2007 amounted to 1445 people.

OJSC "Tyazhmash" specializes in the development, production, sale and maintenance of diesel engines and units based on them. The enterprise produces quadruple diesel engines of four dimensions with air, water-air cooling systems, with a wide range of modifications in terms of equipment, parameters, degrees of automation, power from 6 to 600 hp. from. at a speed of 1500 min. up to 3000 min. crankshaft revolutions. On the basis of this nomenclature of diesel engines, diesel generator sets from 25 to 100 kW can be manufactured in stationary, mobile and ship versions, both manual and automated in various degrees from 1st to 3rd. In addition to diesel engines and units, the enterprise can produce spare parts for them and consumer goods, carry out repair work and maintenance of diesel engines and generators under contracts.

The company was originally designed for serial production. The products were produced in large batches, but at present, due to the unstable financial situation and the lack of large orders, the company has switched to small-scale production, and some types of diesel engines are produced in a single version.

The territory occupied by OJSC "Tyazhmash" is 54 hectares, under industrial facilities - 290600 m 2. The company is located in the city center. It has a railway line, a transport workshop, its own procurement base: iron, steel, non-ferrous casting, hot stamping. The plant is provided with water from 4 artesian wells drilled on the territory of the plant.

The structure of the plant has two workshops for providing the enterprise with all types of energy resources and repairing the main production assets of power equipment: steam power and electrical repair workshops. The plant has its own compressor station, as well as the Dieselstroy power plant. The plant is provided with thermal energy from its own boiler house, which operates on the territory of the plant.

The technological process of diesel production includes the following stages of production: procurement, processing, assembly and testing.

At the procurement stage, blanks are obtained for the production of diesel, such as: investment, stamping, casting, etc. Works are carried out in foundries, forging and pressing shops, in the cold extrusion section of the automatic turret shop, in the cold stamping and welded structures shop, in the procurement section of the supply, assembly and transport department.

At the processing stage of diesel production, the work performed in the mechanical, mechanical assembly, thermogalvanic, automatic turret shops, and in the fuel equipment shop are combined. The processing stage includes a wide variety of methods for manufacturing parts: cutting, thermal, chemical processing, welding, soldering, galvanic and paint coatings.

At the assembly stage, individual parts and assemblies are assembled into finished products - diesel engines, due to the available connection points. The assembly process is carried out in mechanical assembly shops (nodal assembly); in the workshops of assembly, testing and implementation, at the assembly and testing site and is carried out on special stands.

Test benches include control and test operations carried out during the assembly process, and tests carried out at the test site.

Considering the complexity and labor intensity of the manufactured products, the processing cycle is about one month.

Diesel consists of a large number of parts and assemblies. During practice, I studied the part "Oil pump drive housing". The oil pump drive is used to transmit rotation to the oil pump shaft. The drive is installed on the front cover from the inside, centered with it with a cylindrical protrusion and secured with four studs.

The company issued 7,091,840 shares with a par value of UAH 0.25. per share. The authorized capital of the enterprise is 780 thousand rubles.

2.2 Analysis of the financial and economic activities of the enterprise

Today JSC "Tyazhmash" is the largest hydro-construction enterprise in Russia in terms of revenue. Over the past few years, Tyazhmash's revenue has remained approximately at the same level of 11.2 billion rubles. (see table 1.). The company annually invests about 50-80 million dollars in new equipment, and therefore it is considered the most technologically advanced in the industry.

In 2006, the enterprise supplied China with 60 AL-31Fs (estimated at $210 million) and 20 AL-31FNs ($70 million) under 2005 contracts, as well as a maximum of eight AL-31F turbines to Venezuela ( 30 million dollars) under the contract in 2006. for the supply of 24 Cy-30MK2V hydroturbines. A certain advantage of OAO Tyazhmash gives the right to independent export of spare parts and maintenance. Other hydro-construction enterprises of the Russian Federation do not have such a right.

The diversification strategy has not yet brought tangible results - according to the results of 2005, the share of civilian products in the proceeds was only 12.7%. This is partly due to the fact that OAO Tyazhmash began to deal with this topic relatively recently, since 2002, and in conditions of an acute shortage of funds.

Table 1. Economic indicators of JSC "Tyazhmash" in 2006-2008.

Indicator200620072008Revenue, billion rubles11.0512.49.1Net profit. billion rubles 1.88n/d0.4Profitability, %17.0n/d4.4Share of exports, %68.575.3n/dShare of civil products, %17.53.3n/dNumber of personnel, people150001495314729

Table 2. Profit and loss account for 2008 (thousand rubles)

Number ppPokazatelKod page. 2Za reporting on Form period123401Vyruchka (net) from sales of products, works and uslug0109 143 32702Sebestoimost sold goods, products, works and uslug0208 682 387123403Valovaya pribyl029460 94004Kommercheskie raskhody030149 19805Upravlencheskie raskhody040-06Pribyl (loss) from prodazh050311 74207Protsenty to polucheniyu06011 50208Protsenty to uplate0701 596 39709Other to participate in other organizations080-10Rechoisy revenues09010 731 70511Reching costs10010 568 04112Pribeil (loss) before taxation (row 050 + 060-070 + 080 + 090-100) 140 - 1 109 48913 Died Tax Assets141764 30114Text Tax Obligations14276 Non-taxing 79417Net profit (loss) of the reporting period190- 428 122

In 2008, a loss was received in the amount of 1,109,489 thousand rubles, the main reasons for which were:

low profitability of new types of products.

The company is going through a period of product generation change. turbine products, which for a long time formed the basis of the business, entered the final stage of their life cycle. Most of the new promising programs being implemented are at the stages of development and development (power plants) or have entered the initial stage of serial production (ground and industrial programs, special products). As a rule, at these stages, newly mastered products are low-profitable, which entails significant financial losses at an early stage of the product life cycle.

growth in the share of R&D and low profitability of these works.

The current policy of intensive development and development of new types of high-tech products simultaneously in several areas, not only at the expense of own investment resources and borrowed sources, leads to a significant increase in the share of R&D in the volume of marketable and sold products.

Table 3. Information on the amount of net assets (thousand rubles)

№Indicator 2006 2007 2008 1Net assets8 843 1029 567 1757 710 336 2Authorized capital3 983 6583 983 6583 983 658 3Ratio of net assets to authorized capital2,222.41.94

The table shows that the ratio of net assets to authorized capital in 2008. compared to 2006 decreased by 0.28.

Table.4. Social indicators (thousand rubles)

№ ppIndicator For the reporting period1Average number of employees (persons)14 7292 Labor costs3 275 1773Average salary of employees (rub.)18 529

The high investment capacity of products ensures that the characteristics of the developed and manufactured products meet modern requirements and make them competitive in terms of technical and operational parameters.

Table 5. Capital investments in 2008

№ p / p Directions of use Amount, thousand rubles. The volume of capital investments in total, including:2,362 7251Capital construction285 8502Purchase of equipment323 3453Purchase of vehicles33 1414Development of information technologies8 9155R&D1 576 3016Purchase of land4 8887Other expenses130285

The need to implement a large program of research and development and technical re-equipment to ensure the development and mass production of modern competitive high-tech gas turbine products in the absence of additional emissions of equity capital has led to the widespread use of external sources of financing in the form of bonded loans and investment loans and increased financial dependence of the enterprise, which is shown by the given coefficients liquidity (table 6.).

Table 6 Liquidity ratios

NAME Indicatricative value in 2007 In 2007, the anti-therapist year of the anti-the-fingernieuette of the autonomy year in 2008> 0.539,531,931,922.9,09,531,93,1,00 ... 0,20,020,020,020,00) 0,20,020,0,911,61,6111,000000,990.90.990.990,90,90.8.990.990.23 .5 Net profit margin (net profit / Net revenue * 100),% Growth 19.1- 4.7

The profitability of the main activity of the company, although it has increased, still remains at a low level. The negative financial result in 2008 is associated with a high level of debt burden (increase in the credit mass, growth in interest rates on loans).

2.3 Evaluation of innovative activity in the enterprise

One of the most important tasks of JSC Tyazhmash's innovative activities is the creation and implementation of high-performance, reliable and economical turbines capable of being aggregated with a wide range of implements, ensuring safety, comfortable working conditions, as well as competitiveness in the foreign market.

The implementation of innovative activities at the enterprise depends on the financial capabilities of the enterprise and its innovative potential.

The innovative potential of an enterprise is a set of available means and opportunities for the introduction of new equipment, technologies, forms and methods of organizing production and labor in order to increase the efficiency of the enterprise.

The potential model of any enterprise is determined by:

-available volumes and quality of resources;

-the ability of personnel to create certain products;

-innovative ability;

-information characteristics;

-financial characteristics.

The main components of the innovative potential are:

-volumes of financing of innovative activity at the enterprise;

-science intensity of products;

-the number of employees engaged in innovative activities;

-state of material and technical equipment of production.

The efficiency of innovation activity is achieved by proper cost accounting, since the actual efficiency is determined by the ratio between the result and the costs.

Innovation costs - costs for research and development of new products and technological processes, for the acquisition of licenses for the use of inventions, industrial designs, rights to patents, non-patent licenses for know-how, technology transfer agreements, results of scientific and technical developments.

The specific activity of an enterprise focused on the commercialization of innovations includes three groups of costs.

Marketing costs: identification of market opportunities (for new products and services); testing of new products (services); preparation of distribution channels; Advertising activity; training (retraining) of sales personnel.

Costs for technological preparation of innovation:performance of R&D (in-house and/or with the involvement of third parties); purchase of technical documentation (know-how) or licenses for the use of research and development results; costs for licensing (certification) of new products (services); acquisition of new equipment, materials, components and semi-finished products; retraining (retraining) of production personnel.

Production costs:mastering the use of new equipment, materials, components and semi-finished products; release of new (modernized) products.

Table 7 - Costs of JSC "Tyazhmash" for innovation activities (million rubles)

Name pokazatelya2006200720082006 / 20072007 / 2008Zatraty on innovation of "Tyazhmash", including: 2,022,523 13927342114,4118,2nauchnye research and development of new products and methods of production, new machines and tehnologiy318038724834121,8124,8priobretenie12,4priobretenie tehnologiy617491121,3123priobretenie new software funds8199142122143.4production design202224663516122142.6personnel education and training81116137.5145.4market research91217133.3141.7innovation management56761274293121.2

According to Table 7, it can be seen that in the total amount of innovation costs, JSC Tyazhmash directs more than 70% to the purchase of machinery and equipment necessary for the introduction of new technological processes and the release of new products, as well as production design related to technological equipment and organization of production. . Thus, the implementation of innovations at the enterprise requires, first of all, capital investments in the renewal of fixed assets.

The types of costs typical for modern science-intensive production occupy a much more modest place in the structure of innovation costs. Research and development spending on new products and technologies averages less than 16% of total innovation spending. The cost of acquiring new technologies, software, staff training, and marketing research is less than 5% in total. In 2006-2008, the costs of managing the ID ranged from 2.6 to 2.8% of all costs for innovation activities.

However, according to Table 7, it can be seen that the growth rate of costs for innovation activities is quite high. Increasing the cost of innovation is a prerequisite for creating new competitive products.

The company has the opportunity to invest additional funds in innovation activities due to increased profits and additional funding from the innovation fund of the Ministry of Industry and the state budget. At the same time, it should be noted that these funds are much less than Western European competitors spend.

Figure 4 shows the dynamics of changes in the share of each source of financing in the total costs of innovation.

Figure 4- Sources of financing for innovation activities

The gradual increase in the share of the enterprise's own funds used for innovation activities is caused by the improvement in the financial condition of the enterprise and the awareness of the management of the need for innovative development of production.

In our opinion, the absolute value of costs is not a sufficient basis for assessing the intensity of innovative activity in an enterprise, the share of costs for innovation in the total cost of production and sales of products - science intensity is more important. Figure 5 shows a comparative change in the science intensity of the products of JSC "Tyazhmash" and other industrial enterprises.

Figure 5- Science intensity of products of JSC "Tyazhmash"

The science intensity of products at the level of 2.3% is low when compared with the products of Western European manufacturers, however, in comparison with other enterprises of the Ministry of Industry, it confirms that the plant is one of the leaders in this indicator among industrial enterprises of the republic.

To maintain innovative activity at the proper level, appropriate provision of enterprise services by specialists is required. As of 2008, the number of personnel of the design and technological departments of OAO Tyazhmash, engaged in research and development of new products and modernization of existing ones, is 216 people, more than 70% of them have higher education, including 1 doctor of sciences, and 9 candidates of sciences.

In order to increase the efficiency and improve the quality of the work of the design and technological services of the center in 2008, 55 workstations were introduced at OAO Tyazhmash, which made it possible to significantly reduce, first of all, the time for creating and technological preparation for the production of new models of equipment. Prerequisites have been practically created for the implementation of the principle of parallel computer design, which makes it possible to develop technical processes and technological equipment at the stage of creating a production facility, while reducing the cycle of preparation for the production of new products. In this direction, a lot of work remains to be done on the further purchase and implementation of licensed software products to improve the efficiency of development and technological work. Currently, when creating new turbines and developing new technological processes, computer technologies based on the two-dimensional AutoCAD package and the three-dimensional Unigraphics package are widely used. Dynamic analysis of structures is carried out using the ADAMS package. When developing electronic specifications, the IMAN PDM system is used, which provides the creation of an array of data for an automated production planning system, to create the material and technical base of which more than 700 general-purpose PC units have been poured into the plant's services.

For the production of innovative products, appropriate material and technical support of production is necessary. To this end, the company is gradually re-equipment of production. For these purposes, both own funds and funds from the budget loan are used. The results of the equipment upgrade are presented in Table 8.

Table 8 - Indicators of technological equipment renewal

Indicator Unit of measurement 200620072008 Residual value of technological equipment: at the beginning of the year mln. R.551557622361763374 at the end of the year mln. r.622361763374781450Added to the balance in tech. yearsmillion r. r.

Despite the positive dynamics of technological equipment renewal, a large percentage of worn-out equipment remains. According to specialists' estimates, implementing the program of technical re-equipment, JSC "Tyazhmash" should develop about 60-70 million US dollars annually.

For these purposes, the state allowed the company to receive a budget loan for 2006-2010.

Thus, in order to improve the current situation in 2009 JSC "Tyazhmash" plans to invest at least 150 billion rubles in technical re-equipment. At the same time, the company expects to allocate a budget loan of 40-60 billion rubles. for the purchase of modern high-tech equipment. Still about 110-120 mil. R. planned to use its own funds.

In addition to updating technological equipment, the enterprise carried out work on the development and implementation of new technologies.

The introduction of new technological processes is carried out with the aim of reducing labor costs for the production of products, increasing the efficient use of material costs and production assets. The development and implementation of new technological processes is carried out not only by the management of the chief designer of the plant, but also in close cooperation with scientific organizations of the republic, such as: BNTU, LLC "Promfilter", State Scientific Institution "Institute of Powder Metallurgy".

Innovation spending intensityis determined by the ratio of the costs of innovation to the volume of products manufactured by innovation-active enterprises.

The share of costs for product and process innovations in the total volume of costs for technological innovations in the industry is shown in Figure 6

Figure 6 - The share of costs for product and process innovations in the total costs for technological innovations in industry

The most important indicators characterizing the effectiveness of innovative activities at the JSC "Tyazhmash" enterprise are:

-volume of shipped innovative products

-innovation cycle.

Innovation cycle - a set of works, including the main stages and results of the innovation process. It includes conducting exploratory research in order to put forward and substantiate the idea of ​​new methods for meeting social needs, the implementation of applied research and development work in order to materialize scientific knowledge in new products, the technological development of large-scale production, and its commercialization. At JSC Tyazhmash, the innovation cycle is more than 5 years, and if we compare it with the innovation cycle of the leading manufacturers of agricultural machinery, it becomes clear that we are 10-20 years behind them. At the same time, we are not only unable to reduce this gap, but on the contrary, we increase it, since the development, production and implementation of an innovative product takes almost 2 times more time.

Figure 8 - Innovation cycle in European hydraulic engineering

The analysis carried out shows that the company has a significant innovative potential, in addition, the company's management is ready to develop it by investing additional financial resources. However, the difficult financial situation that prevailed at the enterprise in the 90s of the last century, and, as a result, insufficient financing of innovative activities allowed competitors from the European Union countries to significantly surpass the plant's products in terms of the level of technologies used.

In addition to the innovation cycle, the intensity and efficiency of innovation activity at an enterprise is also affected by the share of new products (mastered over the past three years) in the total volume of industrial production (%);

Thus, the share of new products of OJSC "Tyazhmash" in the volume of industrial production in 2006 amounted to 16.5%, in 2007 - 20.8%, and in 2008 - 21.6%. Over the past 3 years, the number of new models of turbines at OAO Tyazhmash has increased by almost 1.3 times.

In order to increase the innovative potential of OAO Tyazhmash, i.e. for the intellectual property that is accumulated at the enterprise, but not put into economic circulation (not commercialized), it is recommended to conduct a technological audit at the enterprise.

Technology audit will help to characterize the needs and assess the ability of the enterprise in terms of innovation from different points of view:

-product positioning, identification of markets that would contribute to the competitive and sustainable development of the company;

-technological areas that require priority attention: automation, information technology, packaging, etc.;

-general problems requiring innovative solutions: productivity, quality control, energy, ecology, flexibility, etc.;

-means of technology transfer - training, technology partnerships (national or international), technical assistance, intellectual property rights, finance, etc.;

-sources and channels of innovation, relationships that need to be developed: customers, suppliers, technical centers, scientific organizations, etc.

Ways to increase the profitability of funds or their sources: with low profitability of sales, it is necessary to strive to accelerate the turnover of capital and its elements, and, conversely, the low business activity of an enterprise determined by one reason or another can only be compensated by a decrease in production costs or an increase in product prices, t .e. increase in profitability of sales.

The company should increase profits by increasing the profitability of production and economic activities and attracting loans for profitable projects that can bring high income to the company.

Application of IT to optimize the financing of enterprises. By balancing between optimistic hopes and realistic planning, success can be achieved by reducing the IT budget without damaging the opportunities that technology provides, but rather, using them to the fullest.

3. Improving the efficiency of innovation management through technological audit

1 Directions for improving innovation activities at JSC Tyazhmash through technological audit

The main criterion for improving the innovation policy of JSC "Tyazhmash" is the creation of competitive products that meet all the requirements of international standards, the most unified manufactured and expected turbines on the market. Considering this, and first of all, the requirements of customers, the enterprise continues work on mastering the production of new samples. In addition, the development of innovative activity in the association makes it possible to master the production of plows for all manufactured models, as well as other complexes and other machines and mechanisms that allow re-equipping with domestic high-performance equipment, eliminating the manual labor of workers.

The enterprise is constantly developing and improving the material and technical base of research centers and laboratories. The Scientific and Technical Center of OAO Tyazhmash is equipped with a complex of modern equipment and allows carrying out all types of tests and their components in accordance with the requirements of the regulatory documentation of the Republic of Belarus, foreign countries and international organizations, including compliance with the EU Directive and UNECE rules .

The products of OAO Tyazhmash are subject to mandatory certification in the national certification system, verification for compliance with national and international requirements of the EU countries.

Realizing the importance of the task of providing high-quality competitive turbines, OJSC Tyazhmash will strive to improve their quality by improving the design, using better components, introducing new technologies and equipment that allow producing high-quality products.

The development of the information system of OAO Tyazhmash will make it possible to carry out virtual tests on a computer, in which the operation of turbines under real loads is simulated. To conduct one cycle of natural tests, it is necessary to produce 10 prototypes. The cost of one sample is 5-15 times higher than the cost of a serial product. Carrying out computer tests will reduce the number of required prototypes from 10 to 3 pieces. Financial savings due to this factor will amount to 3 million US dollars.

A study of world experience in improving the IS at enterprises made it possible to determine that the main areas of optimization can be the introduction of modern information systems (CALS-technologies) and the development of an innovation management system within the framework of a technological audit.

Therefore, the actual direction of the innovation policy of OJSC "Tyazhmash" is the implementation of a technological audit, the introduction and development of CALS technologies.

CALS-technologies is a modern approach to the design and production of high-tech and science-intensive products, which consists in the use of computer technology and modern information technologies at all stages of the product life cycle, providing uniform methods for managing processes and interacting with all participants in this cycle: product customers, suppliers / product manufacturers , operating and maintenance personnel, implemented in accordance with the requirements of the system of international standards governing the rules for the specified interaction, mainly through electronic data exchange.

The use of CALS technologies can significantly reduce the amount of design work, since descriptions of many components of equipment, machines and systems that were designed earlier are stored in unified data formats of network servers available to any user of CALS technologies. The solution of problems of maintainability, integration of products into various systems and environments, adaptation to changing operating conditions, specialization of design organizations, etc. is greatly facilitated.

Technological audit is an operation of an objective assessment of the potential of innovation as an object of commercialization. Since the commercialization of technologies is a long and expensive process, before spending considerable time and financial resources, it is necessary to assess the feasibility of selling an idea or invention or successfully turning it into a marketable product. The experience of conducting a technological audit at foreign enterprises shows that it allows you to achieve: reducing the number of defects; reducing the output of low quality products; improving the consumer attractiveness of products; production of a wide range of products, including the introduction of new types of products; reducing the unit costs of raw materials and energy, leading to a decrease in the cost of production; reduce the negative impact on the environment; increase in production volumes; the company receives an action plan.

Before conducting a technology audit, it is necessary to assess the commercialization of innovations. Then, after determining the commercialization of innovations, a general technological audit is carried out.

The following is a diagram of the steps that are usually followed when performing a technology audit (TA).

So, at the first stage, the goals, objectives, expected results from the TA are agreed; preliminary assessment of the needs of RUE "MTW" and the choice of procedure (methodology) for conducting TA: formal questionnaires, interviews, focus groups.

Second phase. Carrying out TA in accordance with the appropriate methodology and tools, collecting information.

At this stage, information about the enterprise is collected (year of foundation, number of employees, turnover, research work, etc., number of patents, participation in national and European projects, etc.)

Familiarization with the production object (product and requirements for it), equipment (composition, quantity, age, technical condition, service organization), technology (route and operating), blanks, organization of technological preparation of production, organization of production support, etc.

Evaluation of requirements for equipment, tools, technology, blanks, organization of production, etc., which can ensure the achievement of the goals set by JSC Tyazhmash. Selection and expert evaluation of options.

Third stage. Drawing up a report on the conduct of TA, a clear formulation of needs: problems (difficulties) / tasks that need to be addressed;

The report includes:

a brief description of the task;

a systematic description of the existing production or basic design solutions (if the project of a new production is subject to audit);

assessment (enlarged) of the required investments and terms of investment of funds, assessment of the payback period of investments (if it is technically possible);

proposals for a long-term program of work aimed at achieving the goal of JSC Tyazhmash;

proposals on the types and volumes of work that firms and specialists participating in TA can undertake;

proposals and technical materials on equipment, tools, tooling, etc., which can be recommended for the effective use of OAO Tyazhmash.

Fourth stage. Analysis (SWOT) of TA results and preparation of recommendations for action plan. An analysis of strengths and weaknesses will help JSC Tyazhmash to understand the background and current position of the enterprise in the market, including the reasons for its successes and failures.

Based on the results of the work on TA JSC "Tyazhmash" is developing a long-term strategy for achieving this goal, in the format of a "road map". Such a map is built using intermediate technical milestones (milestones - “kilometer pillars”) and is calculated for a period of 2.5 years or more, although this period depends on the specific technology.

They draw up a program of work, allocate priorities in accordance with the available resources and the tasks facing them for the production of products.

On the basis of the work program JSC "Tyazhmash" develops current work plans for its divisions, plans for the acquisition of equipment, development of technology, equipping with tools and equipment, development of infrastructure, "clearing" "bottlenecks".

In the current plans, OJSC Tyazhmash determines the timing, amount of investments and contractors for specific items of the program.

To fulfill specific items of the current plans, JSC Tyazhmash has the opportunity to attract firms and specialists who performed work on TA, since they are already familiar with the tasks and problems of this production and will be able to help JSC Tyazhmash in solving its problems in a much shorter time.

Sixth stage. Assistance in the implementation of the action plan: preparation of technology requests / proposals, search for partners, conducting market research, etc.

Of course, conducting a technological audit requires additional costs, but the effect of its implementation significantly exceeds them.

The expected results of a properly conducted audit at OAO Tyazhmash include:

-full comprehensive analysis and assessment of the needs of the enterprise for its sustainable development;

-an objective analysis of the strengths and weaknesses of the enterprise development;

-the possibility of considering new types of products / services / technologies / markets;

-perhaps an assessment of the technology portfolio, intellectual property rights;

-survey and identification of possible financing mechanisms;

-preparation of information for innovation networks and technology transfer networks in order to find opportunities / partners for technological development;

-familiarization with new sources of funding.

3.2 Implementation of elements of CALS-technologies at JSC Tyazhmash

In recent years, a necessary condition for the sustainable position of enterprises in the domestic and foreign markets is the integrated use of information technologies to support all stages of the product life cycle, the so-called. CALS technologies. The use of CALS-technologies reduces the duration of the production cycle, reduces costs and improves product quality. The minimum cumulative effect from the use of CALS technologies is estimated at 30%. For an enterprise that produces such complex and high-tech products as aircraft engines, a lag in the development of CALS technologies can lead to significant losses both in the foreign and domestic markets.

Elements of CALS-technologies are planned to be applied at OJSC Tyazhmash to support the following main stages of the product life cycle:

design work;

technological preparation of production;

production of products;

tests;

service and repair,

as well as in financial and economic activities, enterprise management and marketing.

During the design and development work, modern computer technologies are used to solve such problems as thermal and strength calculations (ANSYS), calculations of gas dynamics and combustion processes (STAR-CD), three-dimensional modeling (UNIGRAPHICS) and preparation of drawing documentation (Autocad). All works are carried out in accordance with the requirements of ISO 9000 standards, design management and documentation preparation are computerized.

The applied solutions will make it possible to perform computer prototyping of the engine and its components (this procedure was previously carried out on the material part and was associated with the cost of manufacturing and reworking many parts, as well as fitting the engine at the facility). The work will be organized in accordance with a network architecture with a clearly defined hierarchy of tasks and workstations. An experienced designer will control parts and assemblies created at other workplaces, connecting them into assembly units, sometimes numbering hundreds of items. The central design stations will be equipped with powerful workstations that allow working with large graphic files. Around such powerful stations, developers of nodes with simpler graphic systems of operational cards with sketches (SITEP, TECHNOPRO, TECHCARD packages) are grouped;

At the testing stage aircraft engines, it is planned to use such specialized software and hardware systems as: Automated product testing control system; Automated control system for the technological process of testing combustion chambers; Automated GTE Vibrodiagnostics Complex (package Dynamics ); Package Calculation of product parameters .

At the stage of operation and repair, using information technologies, such work will be performed as accounting for the state of the fleet and product defects, accounting for the completion of improvements, as well as accounting for the receipt of products to the plant, their movement, shipment and research .

The functions of coordination and control are planned to be supported at OAO Tyazhmash by an information and computer center (ICC) , solving the problems of storing data on the composition of products, materials and parts, human resources, standards and labor intensity. At the same time, the ITC is an internal provider of Internet communications, which allows for operational contacts both with branches within Russia and with partners abroad. The ITC has developed and is developing such automated subsystems as: a subsystem for managing access control, personnel and wages, a warehouse subsystem, a subsystem for planning the supply of basic materials, a subsystem for accounting for the release of products, as well as computer programs that solve special problems in various departments of the enterprise.

The introduction of CALS in an enterprise involves, in particular, the reorganization of its information infrastructure. Such a reorganization should not be revolutionary - on the contrary, the automated systems already available at the enterprise should be used to the maximum.

Implementation of the program for the development and implementation of elements of CALS-technologies at OJSC Tyazhmash at all the main stages of the life cycle of a hydraulic motor will make it possible to create an effective management system for the enterprise as a Research and Production Center.

3.3 Innovative system of personnel training and staff development

It is planned to create a Center for accelerated training of workers at the enterprise, training in new specialties that are especially in demand by the industry - grinders and CNC machine operators, programmers.

The basis of the program is a continuous cycle of training a young specialist, starting with initial professional education and ending with postgraduate education. School graduates enter educational institutions of primary and secondary vocational education, sponsored by the enterprise, where they are trained in the specialties in which the enterprise is interested. The student concludes a tripartite target agreement-contract between himself, the educational institution and the enterprise. According to this agreement, the enterprise pays additional scholarships to the student, provides material and technical assistance to the educational institution (allocation of qualified specialists, machine equipment and places for obtaining practical work skills) and employs the student after graduation. In turn, the student undertakes to work at the enterprise for the period specified in the contract.

Having found a job at the enterprise after graduating from an educational institution, a young specialist gets the opportunity to improve his qualifications at the internal training courses of the enterprise. Advanced training provides for theoretical and practical classes on approved target training programs under the guidance of highly qualified specialists and instructors of the enterprise. At the enterprise, together with SAMSTU, it is planned to organize an Institute for targeted training of specialists in the field of hydraulic engineering. On the basis of ICPS, it is planned to open branches of leading technical universities in Moscow, which allows young specialists not only to improve their skills, but also to receive higher education on the job, including full-time full-time education.

It is planned to make a proposal to create a resource center for professional training of workers of primary and secondary level on the basis of OAO Tyazhmash. It is recognized as a pilot project and can be completed by the end of 2010. It includes the development and approval of the regulatory framework for the creation of a resource center, the improvement of the logistics of educational processes, the purchase of new equipment, the optimization, and in many respects the unification of curricula.

On the territory of the enterprise it is planned to hold competitions of professional skills among workers. The purpose of such events is to emphasize the importance of working professions, to increase the prestige of the worker in society. After all, most of the material wealth in the state is created by the working hands.

3.4 Business case for innovation

For the economic justification of innovation, it is necessary to compare the costs of their implementation with the expected results.

Innovation will reduce:

-design costs by 25%;

-time to market new products by 55%;

-innovation cycle by 35%;

-the cost of preparing technical documentation by 40%;

-costs for the development of operational documentation by 25%;

-the cost and labor intensity of technical preparation of production in the development of the production of new products 50%;

-the share of marriage, the amount of errors and design changes in the process of designing and manufacturing a product by an average of 45-50%;

-implementation costs by 5 - 10%;

-the cost of operation and repair of products 50-80%.

Consequently, with the successful implementation of the project at OAO Tyazhmash, it will be possible to achieve not only the improvement of the technological innovation management system, but also achieve significant savings on these costs (Table 9).

Table 9 - Cost savings of OJSC "Tyazhmash" for the management of innovation activities

Indicator years 2010201120122013Costs for ID management, mln. r567612742567Expenses for TA, mln.r108000% savings2252015savings11.34153148.485.05

Since the effect of the project is long-term, it is necessary to take into account the time factor through discounting. The discount factor is calculated using formula 3.1.

where at - discount factor; - discount rate (discount rate);

t is the ordinal number of the time interval for receiving income.

?0=1/(1+0,18)0=1;

?1=1/(1+0,18)1=0,85;

?2=1/(1+0,18)2=0,72;

?3=1/(1+0,18)3=0,61;

An analysis of the experience of foreign companies shows that the effect of innovation is manifested from the second year of the project and the final goal is achieved by the fourth year, while the effect increases over the months. Table 10 shows the distribution of the results of the investment project implementation by years.

Table 10 - Costs and effects of the project implementation (million rubles)

Year of the projectImplementation effectDiscounted effectProject costsDiscounted costs

To assess the commercial effectiveness of the project, the following indicators are used: payback period (PP), return on investment index (PI).

The payback period of investments is the minimum time period from which the initial investments and other costs associated with the implementation of an investment project are covered by the total results from its implementation. The main disadvantage of the payback period indicator is that it does not take into account the entire period of the investment and, therefore, it is not affected by all the returns that lie outside the payback period.

Therefore, the payback period indicator serves not so much as an estimated indicator of the effectiveness of investments, but as a limitation in decision-making, that is, if the payback period of the project is longer than the accepted restrictions, then it is excluded from the list of possible investment projects.

The payback period of an investment is the number of days it takes for the investment to return in net income. In the course project, the algorithm for calculating the payback period depends on the uniform distribution of the planned discounted income received from the implementation of investments.

For 4 years, as a result of the project, a profit in the amount of 1,183.76 million rubles can be obtained. That is, this is still not enough to fully cover the invested funds. It remains to return another 1265.25 -1 183.75 = 81.5 million rubles.

The profit from the project in the fourth year will be 464.23 million rubles.

Consequently, the payback period will be: 4 + 167.27 / 464.23 = 4.36 years, since this does not exceed the estimated years of project implementation, it is advisable to further evaluate the effectiveness of the investment project.

Net present value is the difference between income and investment costs discounted at one point in time (capital investments). The calculation is made according to the formula:

where is the net present value of the investment project, p.;

The number of years over which the investment will generate income;

- annual income from investments in year t, p.;

Investment capital invested in year t, p.;

Discount factor in year t, shares of units;

In table 11, we consider the dynamics of changes in the net present value.

Table 11 - Net present value (million rubles)

Year of the projectDiscounted effectDiscounted costsNet present value A positive value of net present value indicates that the project is effective and can be profitable.

Index of return on investment - the ratio of the amount of discounted income to investments made:

where PI is the investment return index; t is the discounted income, million rubles; is the amount of investment, million rubles.

PI=1343.76/1265.25=1.06

A project is considered effective if its profitability index is higher than one. Based on the result obtained, we can conclude that investing in the project will bring us more profit than using them as a bank deposit.

The internal rate of return (IRR) is such a discount rate at which the amount of income from the current activities of the enterprise in the process of project implementation is equal to the reduced (discounted) capital investments. The internal rate of return characterizes the maximum return that can be obtained from the project, i.e. the rate of return on invested capital at which the net present value of the project is zero. The graph reflecting the dependence of the net present value on the interest rate is shown in Fig. nine.

Figure 9 - Dependence of NPV on the discount rate

For innovation at Tyazhmash, the internal rate of return is 31.3%. Since the growth of the interest rate by 17.3% in the next 5 years is unlikely, i.e. this investment project can be considered resistant to changes in the interest rate on bank loans.

The indicators calculated above testify to the expediency of implementing an investment project for the implementation of innovations by OAO Tyazhmash.

Conclusion

The development and modernization of the domestic economy is the basis for the growth of the welfare of society, strengthening the independence and role of the country in the international arena. The innovative development of the economy provides for an increase in the competitiveness of enterprises, their adaptation to new economic conditions, and an increase in the pace of production renewal.

Ensuring a high level of scientific and technological development of the country, improving the results of innovative activities of enterprises require the creation of conditions for the implementation of structural changes in the economy, increasing the volume of financing of the innovation sphere, state regulation and support of innovation processes, the use of effective forms of managing new developments, the growth of competitiveness and the quality of domestic products. manufacturers. In this regard, the need for effective management of innovation activity, the choice and implementation of enterprise development strategies is increasing. Improving the forms and methods of organizing and managing innovation activity is aimed at enhancing innovation activity, quickly adapting enterprises to changing consumer needs and increasing the competitiveness of products.

The purpose of the course work was to study OJSC "Tyazhmash" and the impact of innovation on the development efficiency of this enterprise.

For this, a complete analysis of the economic situation was carried out and the activities of OAO Tyazhmash in 2006-2008 were evaluated. based on the analysis of the TEP of the enterprise. The analysis showed that for all the most important technical and economic indicators, there is a steady positive trend: sales revenue increased by 47%, sales profit by 30%, production profitability increased by 3.4%, labor productivity by 37%. In addition, according to the assessment of financial activity in 2009 JSC "Tyazhmash" will not experience a shortage of funds. The cash inflow of OAO Tyazhmash in 2009 will amount to 3,457,255 million rubles. The cash outflow of OAO Tyazhmash in 2008 will amount to 3,450,804 million rubles.

During the analysis, special attention was paid to the innovative activity of the enterprise. The results of the analysis confirm that the company is actively innovating. The main part of the work in this direction is carried out in the scientific and technical center, created on the basis of the enterprise, which is in close cooperation with the research institutes of the republic. In terms of science intensity of products, the enterprise is one of the leaders in the domestic industry, but is significantly inferior to Western European manufacturers of equipment.

The analysis carried out in the course project made it possible to determine that the main ways to improve the management of innovative activities of OAO Tyazhmash can be the introduction of modern information systems (CALS-technologies) and the development of an innovation management system as part of a technological audit.

The total annual economic effect of the proposed activities is 464.23 million rubles.

Thus, it can be said with confidence that OJSC Tyazhmash is a good example of the effective organization of innovation policy and its subordination to the goals of sustainable growth of the competitiveness of the enterprise and its products.

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Coursework on the topic

Efficiency of innovative activity of the enterprise

Introduction

1.4 Classification of innovations

Literature

Introduction

Possible ways to create a favorable innovation climate in the Ukrainian economy began actively in the early 80s, even before the collapse of the Soviet Union. Even then, it became obvious that the existing mechanisms for “implementing” the results of research and development were ineffective, the innovative activity of enterprises was low, and the average age of production equipment was constantly increasing, reaching 10.8 years by 1990.

Since then, a number of state concepts for regulating and stimulating innovation activity have been adopted, a number of mechanisms for state financing of innovation have been created, including the creation of an infrastructure for innovation activity. The main problem so far remains the disconnection of ties between the main participants in the innovation process (developers and consumers of innovations), information opacity and, therefore, low motivation, both for the development and financing of innovations.

In official statistics, technological innovations are understood as the final results of innovative activities that have been embodied in the form of a new or improved product or service introduced on the market, a new or improved technological process or a method of production (transfer) of services used in practical activities. All the formalized characteristics of this process depend on which definition of innovation is used. At present, there is no single approach to the definition of innovative activity, just as there were no continuous surveys of enterprises and organizations in which innovations would be studied. Existing estimates of innovation activity are based on sample surveys of greater or lesser breadth, and this explains the often contradictory results of their results.

Innovative is such an enterprise that introduces product or process innovations, regardless of who was the author of the innovation - employees of this organization or external agents (external owners, banks, representatives of federal and local authorities, research organizations and technology providers, other enterprises ).

Thus, the purpose of this work is to give an idea of ​​the innovative activity of enterprises. And the main tasks are to understand the essence of innovation, to identify the types of innovation, and also to consider the impact of innovation on the development of an enterprise.

Chapter 1. Innovative activity: concept and classification. Impact on production

1.1 Innovations, their economic essence and significance

It is necessary to distinguish between the terms "innovations" and "innovations". Innovation is a broader concept than innovation.

Innovation is an evolving complex process of creating, disseminating and using a new idea that improves the efficiency of an enterprise. At the same time, innovation is not just an object introduced into production, but an object successfully implemented and profitable as a result of scientific research or a discovery made, qualitatively different from the previous analogue.

Scientific and technological innovation must be viewed as a process of transforming scientific knowledge into a scientific and technical idea and then into the production of products to meet the needs of the user. In this context, two approaches to scientific and technological innovation can be distinguished.

The first approach mainly reflects the product orientation of the innovation. Innovation is defined as a process of transformation for the sake of producing a finished product. This direction is spreading at a time when the position of the consumer in relation to the producer is rather weak. However, the products themselves are not the ultimate goal, but only a means of satisfying needs. Therefore, according to the second approach, the process of scientific and technological innovation is considered as the transfer of scientific or technical knowledge directly to the sphere of meeting the needs of the consumer. In this case, the product turns into a carrier of technology, and the form it takes is determined after linking the technology and the need to be satisfied.

Thus, innovations, firstly, must have a market structure to meet the needs of consumers. Secondly, any innovation is always considered as a complex process, involving changes in both scientific and technical, as well as economic, social and structural nature. Thirdly, in innovation, the emphasis is on the rapid introduction of innovation into practical use. Fourth, innovations must provide economic, social, technical or environmental benefits.

The innovation process is the process of transforming scientific knowledge into innovation, which can be represented as a sequential chain of events during which innovation matures from an idea to a specific product, technology or service and spreads through practical use. The innovation process is aimed at creating the required markets for products, technologies or services and is carried out in close unity with the environment: its direction, pace, goals depend on the socio-economic environment in which it functions and develops. Therefore, it is only on the innovative path of development that economic growth is possible.

Innovative activity is an activity aimed at using and commercializing the results of scientific research and development to expand and update the range and improve the quality of products, improve their manufacturing technology with subsequent implementation and effective implementation in the domestic and foreign markets.

Innovation can be viewed as:

Process;

System;

Change;

Result.

Innovation has a clear focus on the final result of an applied nature; it should always be considered as a complex process that provides a certain technical and socio-economic effect.

Innovation in its development (life cycle) changes forms, moving from idea to implementation. The course of the innovation process, like any other, is due to the complex interaction of many factors. The use in business practice of one or another variant of the forms of organization of innovative processes is determined by three factors:

The state of the external environment (political and economic situation, type of market, nature of competition, practice of state-monopoly regulation, etc.);

The state of the internal environment of this economic system (the presence of a leader-entrepreneur and a support team, financial and material and technical resources, technologies used, size, current organizational structure, internal culture of the organization, relations with the external environment, etc.);

The specifics of the innovation process itself as an object of management.

Innovation processes are considered as processes that permeate all scientific, technical, production, marketing activities of manufacturers and, ultimately, focused on meeting the needs of the market. The most important condition for the success of innovation is the presence of an innovator-enthusiast, captured by a new idea and ready to make every effort to bring it to life, and a leader-entrepreneur who has found investments, organized production, promoted a new product to the market, took the main risk and realized your commercial interest.

Innovations form the market of innovations, investments - the market of capital, innovations - the market of competition of innovations. The innovation process ensures the implementation of scientific and technical results and intellectual potential for obtaining new or improved products (services) and the maximum increase in added value.

1.2 Innovation process as an object of management

The innovation process can be considered as a relatively isolated one, having its own final product and using traditional processes and structures as means of its implementation without any significant change (for example, the release of some technical product that does not replace the production of existing products, but complements them). The management of this simplest type of innovation process comes down to the allocation of resources to support this process and the creation of additional incentives for the participation of supporting systems and services in this process. Recognition of the usefulness of a new concept or idea by the end user causes a change in the external environment. Benefit, useful function is the difference between innovation and discovery and invention. Discoveries and inventions have no social and economic value if they do not become the basis of innovation. Secondary implementation already refers to the update. It is advisable to introduce a division: innovations of the first kind include new discoveries, inventions, ideas that are first introduced into production by innovators, receiving primary superiority and often financed from centralized sources; innovations of the second kind include inventions, know-how, ideas and discoveries that are re-introduced by imitators, i.e. such innovations are no longer new in the world. If innovations of the first kind are not obligatory for all enterprises, then innovations of the second kind are obligatory for all, and they are already more often financed by credit sources in venture capital and other forms. The creator of a new technology, i.e. innovator, proceeds from such criteria as uniqueness and novelty; and the simulator - from such criteria as the life cycle of the product and its economic efficiency.

Uniqueness can only be achieved if the personnel of the enterprise has their own, original knowledge and skills in this industrial area. Innovation is extremely important for such organizations that sell licenses. Under the influence of modern changes, trends and processes, both in technology and in the economy, new needs are being formed that cannot be satisfied at the expense of the existing results of human activity. Problems arise, the solution of which is possible only by designing new means and products, new organizational forms, i.e. thanks to the innovative activity of people, which is the content of any innovation.

1.3 Structure of the innovation process

In dynamic terms, i.e. in time, the structure of the innovation process can be represented as follows:

1) identification of a problem situation (imitation of innovation);

2) formulation of the goals of innovation;

3) analysis of the current situation (diagnosis of the problem of the organization or its individual element);

4) making a decision on the advisability of developing an innovation of a certain type;

5) development (design) of innovation;

6) coordination and approval of the innovation project;

7) preparation of the object for innovation;

8) introduction of innovation;

9) assessment of the actual effectiveness of innovation;

10) obsolescence.

Control of the transition from one operation of the innovation process to another is an effective tool for managing the process of introducing innovation. The success of innovation implementation is largely determined by the degree of unhindered passage through the logical chain of operations, especially at their junctions, and this depends primarily on the consistency of related departments in the transition from one operation to another and, of course, on the interest of organizations performing the corresponding operations. Following the economic development of innovation, first at the first and then at other enterprises, the phase of its effective use follows, which is characterized by gradual stabilization of costs and an increase in the effect, mainly due to an increase in the volume of use of innovation. It is here that the main part of the actual economic effect of innovation is realized. The final phase of the innovation life cycle is its obsolescence.

1.4 Classification of innovations

To obtain a higher return on innovation, a classification of innovations is carried out. The need for classification, i.e. the division of the entire set of innovations according to one or another characteristic into the appropriate groups is explained by the fact that the choice of the object of innovation is a very important procedure, since it predetermines all subsequent innovation activity, the result of which will be an increase in production efficiency, an expansion of the range of science-intensive products and an increase in its volumes.

The classification of innovations into appropriate groups is carried out using the following features.

On the basis of the emergence of innovations, two groups are distinguished: defensive and strategic. The protective group of innovations provides the necessary level of competitiveness of production and products based on the introduction of relevant innovations as a way to protect against competitors. Strategic forms promising competitive advantages. According to the subject and area of ​​application of innovations, innovations are divided into product innovations (new products and materials), market innovations (new areas of product use, the possibility of implementing innovations in new markets), process innovations (technologies, new methods of organizing and managing production).

According to the degree of novelty of innovations, there are:

Non-standard groups of innovations, including a new product produced on the basis of a first developed technical solution that has no analogue;

Improving - new products or technological processes developed on the basis of using the achievements of the scientific and technical process and providing perfect technical and operational characteristics in comparison with existing analogues;

Modification - innovations that expand the operational capabilities of a product or process.

By the nature of satisfaction of needs, innovation groups are determined by innovations that satisfy new needs that have developed in the market.

In terms of the scale of distribution, innovations can be basic for young industries producing a homogeneous product, or used in all sectors of industrial production.

Despite the commonality of the subject of innovation, each of their implementation is very individual and even unique. At the same time, there are many classifications of innovations and, accordingly, the subjects of innovative entrepreneurship. Let's consider some of them. G. Mensch singled out three large groups of innovations: basic, improving and pseudo-innovations. Basic innovations, in turn, are divided into technological (forming new industries and new markets) and non-technological (changes in culture, management, public services). The movement from one technological stalemate to another occurs, according to Mensch, through the transition from basic innovations to improving ones and then to pseudo-innovations.

A detailed and original typology of innovations is given by A.I. Prigogine. He classified innovations depending on the type of innovations (material and technical and social innovations), the implementation mechanism, and the features of the innovation process. A.I. Prigozhin introduced into scientific circulation replacing, canceling, opening innovations, retro-innovations, single, diffuse, intra-organizational, inter-organizational, etc. He divided the concepts of "innovation" and "innovation". Innovation, according to A.I. Prigogine, is the subject of innovation; novelty and innovation have different life cycles; innovation is development, design, manufacture, use, obsolescence. Innovation, on the other hand, is the origin, diffusion, routinization (the stage when innovation is "realized in stable, constantly functioning elements of the corresponding objects").

The largest (basic) innovations - implement the largest inventions and become the basis for revolutionary revolutions in technology, the formation of its new directions, the creation of new industries. Such innovations require a long time and large expenses for their development, but they provide a significant national economic effect in terms of level and scale, but they do not occur every year;

Major innovations (based on a similar rank of inventions) form new generations of technology in this area. They are implemented in a shorter time and at lower cost than the largest (basic) innovations, but the leap in technical level and efficiency is relatively smaller;

Medium innovations implement the same level of invention and serve as the basis for creating new models and modifications of this generation of technology, replacing outdated models with more efficient ones or expanding the scope of this generation;

Minor innovations - improve individual production or consumer parameters of manufactured models of equipment based on the use of small inventions, which contributes either to more efficient production of these models or to an increase in the efficiency of their use.

M. Walker distinguishes seven types of innovations depending on the degree of use of scientific knowledge in them and wide application:

1) based on the use of fundamental scientific knowledge and widely used in various fields of public activity (for example, computers, etc.);

2) also using scientific research, but having a limited scope (for example, measuring instruments for chemical production);

3) innovations developed using already existing technical knowledge with a limited scope (for example, a new type of mixer for bulk materials);

4) included in combinations of different types of knowledge in one product;

5) using one product in different areas;

6) technically sophisticated innovations that have emerged as a by-product of a major research program (for example, a ceramic saucepan created on the basis of research conducted as part of the space program);

7) using already known techniques or methods in a new field.

A generalized classification of innovations by features is given in Table. 1.1.

Table 1.1 Generalized classification of innovations by features

Of course, this classification is not exhaustive, but it should be noted that different types of innovations are closely interconnected.

The classification gives specialists a basis for identifying the maximum number of ways to implement innovations, thereby creating a variant choice of solutions.

1.5 The role of innovation in enterprise development

The innovative activity of the enterprise is aimed primarily at increasing the competitiveness of products (services).

Competitiveness is a characteristic of a product (service) that reflects its difference from a competitor product both in terms of the degree of compliance with a specific need and the cost of satisfying it. Two elements - consumer properties and price - are the main components of the competitiveness of a product (service). However, the market prospects of goods are not only related to quality and production costs. The reason for the success or failure of the product may be other (non-commercial) factors, such as advertising, the prestige of the company, the level of service offered.

At the same time, service at the highest level creates a great attraction. Based on this, the competitiveness formula can be represented as follows:

Competitiveness = Quality + Price + Service.

To manage competitiveness means to ensure the optimal ratio of these components, to direct the main efforts towards solving the following tasks: improving product quality, reducing production costs, increasing efficiency and the level of service.

In essence, the basis of the modern "philosophy of success" is the subordination of the interests of the company to the goals of developing, manufacturing and marketing competitive products. The focus is on long-term success and on the consumer. Company executives consider issues of profitability from the standpoint of quality, consumer properties of products, and competitiveness.

To analyze the position of a product on the market, assess the prospects for its sale, and select a sales strategy, the concept of "product life cycle" is used. Simultaneous discounts with goods at different stages of the life cycle are only possible for large companies. Small firms are forced to follow the path of specialization, i.e. e. choose one of the following "roles":

An innovator firm dealing primarily with innovation;

Engineering: a company that develops original modifications of the product and its design;

A highly specialized manufacturer is most often a sub-supplier of relatively simple mass-produced products;

Producer of traditional products (services) of high quality.

Experience shows that small firms are especially active in the production of goods that are going through the stages of market formation and exit from it. The fact is that a large firm is usually reluctant to be the first to produce a fundamentally new product. The consequences of a possible failure for her are much harder than for a small newly formed firm. Ensuring the competitiveness of a product requires an innovative, entrepreneurial approach, the essence of which is the search and implementation of innovations. In this regard, it is interesting to note that one of the classics of economic theory, A. Marshall, considered entrepreneurship to be the fundamental property, the main feature of a market economy. The main prerequisite for an innovation strategy is the obsolescence of manufactured products and technology. In this regard, every three years, enterprises should carry out certification of manufactured products, technologies, equipment and jobs, analyze the market and distribution channels for goods. In other words, a radiograph of the business should be conducted.

Chapter 2. Calculations of the main economic indicators of the enterprise

2.1 Determination of the production program of the enterprise

We present the initial data for calculations in Table 2.1.

Table 2.1 Initial data

To calculate the production program in terms of cost, it is necessary first of all to determine the structure of the unit price of the product.

The price of a product consists of individual elements. The main ones are cost and profit. Their presence in the price is mandatory. In addition, the price may include:

excise duty;

value added tax;

Margins of supply and marketing organizations;

Trade markups or discounts.

When calculating the wholesale price, profit is determined as a percentage of the cost. This percentage characterizes the profitability of the enterprise and is called profitability.

Product profitability equals

where Рпі is the profitability of products of the i-th item in percent;

Pi - profit of the enterprise from the sale of a unit of marked products, monetary units (g.o.);

Cі - the total cost of a unit of marked products, g.o.

According to the profitability of products specified in the initial data (point 11), it is possible to calculate the wholesale price of a unit of production of the i-th item

Copt.i = Ci + Pi, d.u. (2.2.)

Then, the marketable product, which is prepared for delivery to consumers, is defined as

(2.3.)

where TP is the volume of marketable products;

Nі - output of products of the i-th name in natural units;

Tsopt.і - wholesale price of the enterprise of a unit of production of the i-th name, g.o.;

P - the cost of industrial works for other enterprises, g.o.;

m - product range.

Sold products of the enterprise - this is the cost of shipped products, for which funds were received on the account of the supplier enterprise within the specified period; sold products are determined by the formula

where RP - sold products, g.o.;

TP - commercial products, r.o.;

Гн, Гк - finished products that are in stock or shipped, respectively, at the beginning and end of the marked period

Thus, the sold products in this case will differ from the marketable products by the amount of change in the balance of finished products in the warehouse.

RP = 52339.30 + (320)=52659.30 thous.

Gross output includes (in value terms) all products, regardless of the degree of its readiness; gross output is determined by the formula

VP \u003d TP + NZVk - NZVp, f.u., (2.5)

where VP - gross output, d.u.;

NZVk, NZVp - the value of the balance of work in progress, respectively, at the beginning and end of the marked period, c.u.

VP \u003d 52339.30 + (670) \u003d 53009.30 thousand units.

Standard net production, as you know, reflects the newly formed cost and is calculated by the formula:

,(2.6)

where NPV is the volume of normatively clean production, d.u.;

Nі - output of products of the i-th name in natural units, pieces;

NChPi - the standard for a unit of net production of the i-th name, g.o.;

m - nomenclature;

P - the cost of industrial work, which takes into account only the wages of workers with deductions to social funds and normalized profits, f.u.

The standard for a unit of net production of the i-th item is calculated by the formula:

NChPі= ZPpri + Kzp ZPri + Pni, f.u., (2.7)

where NChPi is the standard for a unit of net production, d.u.;

ЗПрi - wages (basic and additional) with deductions from the enterprise to social funds (which amount to 37.8% of the sum of the basic and additional wages) of those workers who produce a unit of output of the i-th item;

Kzp - wage coefficient, which allows you to take into account the cost of wages with contributions to social funds of other categories of production personnel;

Пні - normative profit per unit of production of the i-th item, f.u.

(2.8)

where ЗПi - the wages of workers (basic and additional) with the deduction of the enterprise to social funds for the manufacture of a unit of production of the i-th item, d.u.;

Tstі - hourly tariff rate of the category, according to which the work on the production of a unit of production of the i-th item is charged, d.u./hour;

tі - the norm of time (labor input technological) for the manufacture of a unit of production of the ith name, standard hours;

Kdzp - coefficient taking into account additional wages (initial data);

Ksf is a coefficient that takes into account contributions to social funds.

where Kzp - wage coefficient;

FZPvpv - wage fund of industrial and production personnel of the enterprise for a certain period (in this case, for a year), g.o.;

FZPr - the wage fund of the workers of the enterprise for the same period, g.o.

(2.9)

where Пнi - normative profit per unit of production of the i-th item, d.u.;

Cі is the total cost of a unit of production of the i-th item, d.u.;

Смі - the cost of materials for the manufacture of a unit of production of the i-th name, g.o.;

Рні - normative profitability, calculated in relation to the cost without material costs,% (initial data, paragraph 6).

Then, the standard for a unit of net production will be:

LNP A \u003d (1 + 0.46) . 126.10 + 32.82 = CU 216.93

NCHP B \u003d (1 + 0.46) . 80.65 + 29.04 = CU 146.79

LNP C \u003d (1 + 0.46) . 67.93 + 46.31 = CU 145.49

PE H \u003d 77. 216.93 + 89 . 146.79 + 22. 145.49 + 450 = 33418.7 thous.

Conditionally net production differs from standard net production by the amount of annual depreciation charges

PPP=NPn+A, f.u., (2.10)

where UCHP - conditionally net production, d.u.;

CPN - standard-net products, c.u.;

A - depreciation deductions, c.u.

Depreciation charges for the quarter are determined as the product of the book value of fixed assets as of the beginning of the reporting quarter and the fourth part of the established depreciation rate.

The book value at the beginning of the quarter (period) is equal to

where Ba is the book value of fixed production assets at the beginning of a certain period;

B(a-1) - book value of fixed production assets at the beginning of the previous period;

A(a-1) - depreciation charges for the previous period;

Pa-1 - expenses for the acquisition of fixed assets in the previous period;

B(a-1) - the cost of decommissioned fixed assets in the previous period.

The depreciation expense for the year is equal to the sum of the depreciation charges for the four quarters.

NPV = 33418.7 + 16984.2 = 50402.9 thousand CU

It is advisable to give all indicators of the production program of the enterprise in table 2.2.

Table 2.2 Indicators of the production program of the enterprise

2.2 Calculations of the necessary labor resources and the efficiency of their use

The number of pieceworkers can be calculated as a share of the distribution of the total labor intensity of the production program for the actual fund of working time of one average worker.

The number of all industrial and production personnel is determined based on the share of the number of pieceworkers.

Labor productivity is one of the most important economic indicators and indicates the efficiency of the use of labor resources in the enterprise; it shows the ability of one average employee of the enterprise to produce a certain amount of products per unit of time (in this case, per year).

In Ukraine, for an enterprise and industry, labor productivity is calculated as follows:

where PP - labor productivity, d.u.;

TP - commercial products, m.u.;

Table 2.3 Labor productivity at the enterprise

2.3 Definitions of production capacity, production assets and the efficiency of their use

The calculation of production capacity is the most important stage in the justification of the production program of the enterprise. Based on it, production volumes are planned, capacity balances are drawn up, and the volumes of necessary investments are determined. Production capacity is the maximum possible output of an enterprise for a certain period of time (shift, day, month, year) in a certain nomenclature and assortment with a full load of equipment and production facilities.

The following formulas can be used to calculate production capacity. Production capacity (in arbitrary units, since the production is multi-product) is equal to:

(2.14)

where Pv - production capacity in arbitrary units;

VPf.um. - actual production in conventional units;

Kvp - coefficient of utilization of production capacity.

(2.15)

where τ å is the total machine capacity of the entire production program, hours;

τ mind. - machine capacity of one conventional unit of production, hour / piece.

The machine intensity of a unit of production of the i-th item τ i can be tentatively determined as the share of dividing the labor intensity of a unit of this product by the number of people who simultaneously produce this product.

(2.15)

where τ å is the total machine capacity of the entire production program, hour;

Machine capacity of a unit of production of the ith name, hour/production;

VPі - output of products of the ith name, pcs.

The machine capacity of one conventional unit is calculated as follows:

where - machine capacity of a unit of production of the i-th name, hour / us.product;

The share of products of the ith name in the total number of products.

Let us assume that the machine capacity of one product A is 2 hours/product; products B - 2 hours / product; C - 3 hours/product.

t mind \u003d 20/4 * 77/188 + 15.5/3 * 89/188 + 12/3 * 22/188 \u003d 4.96 hours / set. product

VP f.um \u003d 932.833 / 4.96 \u003d 188.071 thousand usd. units

Therefore, the production capacity is:

The efficiency of the use of fixed production assets is determined by such indicators as capital productivity, capital intensity, capital-labor ratio.

,(2.17)

where Fv - capital productivity, d.u. / d.u., which shows how much marketable output is removed from each monetary unit of the cost of fixed production assets;

TP - commercial products, m.u.;

OVFsr - the average annual cost of fixed production assets, c.u.

The average annual cost of fixed assets can be calculated as follows:

where BP, BV - the book value of fixed production assets, respectively, at the beginning and end of the year, r.o.

The balance sheet value of fixed production assets at the end of the year, compared with their value at the beginning of the year, is reduced by the amount of depreciation charges and the cost of sold unnecessary fixed production assets.

Therefore, the return on assets will be:

where Fe - capital intensity, d.u./d.u.;

TP - commercial products, c.u.

The capital-labor ratio is equal to:

where Fo - capital-labor ratio, d.u./person;

OVFsr - the average annual cost of fixed production assets, c.u.;

PPP - the number of industrial and production personnel, people.

You can determine the average annual cost of working capital from the turnover ratio formula:

(2.21)

where Kob - turnover ratio of working capital;

RP - sold products for the year, c.u.;

The duration of the turnover is determined by the formula:

, (2.22)

where Tob is the duration of one revolution, days;

Cob - turnover ratio of working capital.

A generalized indicator of the efficiency of an enterprise is its profitability (or rate of return), which is defined as:

(2.23)

where P is the profitability of the enterprise,%;

Pbal - the balance sheet profit of the enterprise, d.u.;

OVFsr - the average annual cost of fixed production assets, c.u.;

OZnsr - the average annual cost of normalized working capital, c.u.

Let's determine the average annual cost of normalized working capital:

OZ Hav = RP / K vol = 52659.3 / 3.1 = 16986.871 thousand. f. e.

The profitability of the enterprise is:

Р = 8993.3 / (22507.9 + 16986.871) * 100 = 22.77%.

2.4 Compiling the cost of commercial products and determining its structure

To implement measures to reduce the cost, it is necessary to determine its structure, that is, to calculate the contribution of each element to the total total cost.

Material costs can be calculated based on their share in the unit cost of each type of product; then the total material costs are the sum of the products of material costs per unit of production by its quantity in kind.

MW = 0.39. 269 ​​. 77 + 0.31. 183 . 89 + 0.36. 268 . 22 = 15249.6 thous.

The second element of the cost - wages - contains the basic and additional wages of all industrial and production personnel. To calculate it, you need to determine:

The basic salary required for the manufacture of a unit of production of the ith name, based on the hourly tariff rate of the category at which the work is charged, and its labor intensity (Table 2.4);

Wages per unit of output, taking into account the additional (Table 2.5);

The wages of piecework workers who directly manufacture all products according to the nomenclature (Table 2.6);

The wages of all staff, taking into account the wage rate.

Table 2.4 Basic salary

Table 2.5 Salary from accounting for additional

Table 2.6 Wages of pieceworkers

Salary of all staff:

Kzp = (FZPpvp - FZPr) / FZPr;

FZPr \u003d FZPpvp / (1 + Kzp);

FZPr = 5335.66 / 1.46 = 3654.56 thousand cu

The third element - deductions to social funds - is determined based on the amount of wages and the established percentage of deductions:

The fourth element - depreciation charges - was previously defined in subsection 2.2 and is equal to:

A = 16984.2 thousand CU

The fifth element - other expenses - is calculated as the difference between the total cost of the entire output of marketable products and the sum of the previous elements.

To determine the contribution of each element, the entire cost must be taken as 100%, then calculate the share of each element as a percentage; the calculation results are shown in Table 2.7.

Table 2.7 The structure of the cost of commercial products

2.5 Determination of prices for products, registration and distribution of profits of the enterprise

According to the price structure of a unit of a product, we calculate selling prices for the company's products using the previously calculated wholesale prices. The selling price includes excise duty (as a percentage of the wholesale price) and value added tax (20% of the wholesale price together with excise duty).

Table 2.8 Selling price of the enterprise by type of product

Profit can be determined by the formula

where - the total amount of profit that will go to the enterprise after the sale of marketable products, d.u.;

VPi - output of products of the i-th name, pcs;

Pi - profit planned in the wholesale price of a unit of production of the i-th item, d.u.; determined by indicators of product profitability;

RM - proceeds from the sale of unnecessary property, c.u.

The profit that remains in the enterprise is equal to 75% of the total profit, that is, This profit is approximately distributed according to the scheme (in percent):

reserve fund - 5

Fund for the development of production, science and technology - 50

social development fund - 15

material incentive fund - 30

Funds for social development and material incentives are formed only at the expense of profit that remains at the enterprise; the Fund for the Development of the Production of Science and Technology (FRPNT) has other sources (for example, depreciation); so its value must be calculated.

Table 2.9 Distribution of profits that remain in the enterprise

If we assume that the FRPNT will be directed to the acquisition of new fixed production assets, then the renewal coefficient can be calculated using the formula

where is Konovl. - update factor;

OVFvv - the cost of the introduced fixed production assets for a certain period, c.u.;

OVFC - cost of fixed production assets at the end of the period, c.u.

The value of the obtained renewal coefficient allows us to assess the sufficiency or lack of funds for the reconstruction of the enterprise. Therefore, the enterprise has enough funds for reconstruction.

2.6 Fulfillment by the enterprise of obligations to the budget and social funds

The company pays to the budgets:

1) income tax, which is equal to 25% of;

Pp. \u003d På * 0.25 \u003d 9993.3 * 0.25 \u003d 2498.325

2) excise duty;

3) value added tax;

The amount of excise tax paid by an enterprise as a manufacturer of excisable goods can be determined by the formula:

(2.27)

where is the total amount of excise duties paid by the enterprise, d.u.;

Ni - output of products of the ith name, pcs;

Ці is the wholesale price of a unit of production of the i-th item, c.u.;

C AZi - excise duty rate for products of the i-th name;

n - release nomenclature.

The value added tax, which is 20%, is equal to

(2.29)

where VAT is value added tax, m.u.;

Spdv - value added tax rate, %;

Qi - output of products of the i-th name, pcs;

These are the wholesale price of a unit of production of the i-th item, d.u.;

АЗі - excise tax per unit of product of the ith name, c.u.

(2.30)

Cazi - the rate of excise duty on products of the ith name, %.

Therefore, the value added tax will be equal to:

The enterprise makes contributions to the pension fund (32%), the employment promotion fund (1.9%), the social insurance fund (2.9%), the accident insurance fund (according to the tariff; in mechanical engineering - 2.55%) from all staff payments, both in the form of wages and bonuses.

Therefore, the contribution to the pension fund will be:

Contribution to the Employment Assistance Fund:

Social Insurance Fund:

Social accident insurance contributions:

2.7 Social activities of the enterprise

An obligatory and integral component of the enterprise's activity is the creation of conditions aimed at improving the material condition of employees. This is facilitated by the receipt of profit and its partial use for the payment of bonuses and the purchase of housing.

2.7.1 Calculation of the average monthly salary at the enterprise

The material incentive fund, aimed exclusively at paying bonuses for the results of work for the year, is distributed in proportion to wages. Therefore, the average monthly wage for an employee of the enterprise can be calculated as follows:

where ZPsr.p. - the average monthly salary of an employee of the enterprise, d.u./person;

FZPpppp - wage fund of industrial and production personnel, d.u.;

FMP - material incentive fund, m.u.;

PPP - the number of industrial and production personnel, people.

To determine the average monthly wage of a worker of an enterprise, it is necessary to calculate how many monetary units of the bonus fall on one monetary unit of wages (so to speak, the "price of distribution of the premium")

where PIU is the price of distribution of the premium, m.u.;

FMZ - material incentive fund, m.u.;

FZPpppp - wage fund of industrial and production personnel, f.e.

2.7.2 Implementation of the social program of the enterprise (provision of housing)

The implementation of the company's social program primarily concerns the provision of housing for those employees for whom it is extremely necessary.

Under the assumption that all the funds of the social development fund will be directed to the purchase of housing, the enterprise is able to acquire

,(2.33)

where n is the number of apartments;

SDF - social development fund, d.u.;

Tskv - approximate price for one apartment, CU/sq.

Considering that, according to statistics, approximately 5% of the staff need housing or improved living conditions, it is possible to determine the level of satisfaction of this need. It is:

.(2.34)

conclusions

Innovation means changes in the economy, industry, society, in the behavior of buyers, producers, workers. Therefore, it should always focus on the market, be guided by its needs. In order for an enterprise to innovate, it must have such a structure and such a mood that would contribute to the creation of an atmosphere of entrepreneurship, an atmosphere of perception of new favorable opportunities. Innovative activity is very important in the enterprise, since in modern conditions the successful operation of enterprises is impossible without innovation.

Literature

1. Zaitsev N.L. Industrial Enterprise Economics: Textbook; 3rd ed., revised. and additional - M.: INFRA-M, 2001

3. Innovation management: a textbook for universities / Morozov Yu.P.. M.: UNITI, 2000. Pp. 15-27

4. Innovation management: Textbook / O.M. Khotyasheva.-St. Petersburg: Peter, 2005. Pp. 201-211

5. Innovation management: Textbook for universities / S.D. Ilinova, L.M. Gokhberg, S.Yu. Yagudin and others; Ed. prof. S.D. Ilyenkova. - 2nd ed., revised and additional - M .: UNITI-DANA, 2003. Str. 3-8

10. Economics of the enterprise: Textbook for economic universities. Ed. Rudenko A.I. – Minsk, 1995.

Evaluation of indicators of efficiency and effectiveness of innovations is the basis for decision-making on the implementation of proposals for different subjects of innovation activity (prospective evaluation) and control over the use of created objects (retrospective evaluation).

For rate results innovation activities of the organization is to determine the expected areas of application and use of innovations and the formation of a comprehensive description of the results that are achieved with new approaches to meet existing or created consumer needs.

The introduction of innovations can create different kinds of effects. Under effect understand the achieved result in its material, monetary, social or other dimensions. The effect characterizes the result of an organization's innovative activity as a result of a change in the state of a certain object under the influence of an external or internal factor, primarily an innovative one.

To measure certain types of effect, specific indicators are used, quantitatively or qualitatively characterizes the results. their accounting reflects the polymotivation of innovative processes. Justifying the effects of innovation, firstly, it is necessary to formulate criteria and indicators by which it is possible to evaluate the results of innovation activity, and, secondly, it is necessary to take into account the objectively existing relationships and hierarchical subordination of the effects of innovation activity.

The results of innovation activity can be qualitative and quantitative, in particular in physical, labor and cost dimensions.

The results of innovations are evaluated according to the following criteria: relevance, significance, multidimensionality (Fig. 7.1).

Rice. 7.1. Criteria for evaluating the results of an organization's innovative activities

Relevance. It provides for the compliance of the innovative project with the goals of scientific, technical and socio-economic development of the country, region, enterprise. The goals are determined taking into account the scientific, technical, economic, social and environmental priorities established by the subject of management, which can reflect global development trends and determine the development strategy of the country, region, individual enterprise.

Significance. It is determined from the standpoint of the state, regional, sectoral levels of government, as well as from the standpoint of a business entity.

State importance consists in solving problems of a national scale in all spheres of the life of the population in accordance with the goals of the scientific, technical and socio-economic development of the country.

Regional Significance reflects the degree of solving the socio-economic and environmental problems of a particular region, the goal of realizing its potential through the implementation of innovative programs and the implementation of innovative projects.

Industry Significance shows the impact of innovation on overcoming problems that are important for many business entities in the industry.

Significance for a business entity is to strengthen its market position for solving technological, economic, social, environmental problems. 24

Multidimensionality. This criterion takes into account the impact of innovation on various aspects of the enterprise and its environment. Due to their practical orientation, economic efficiency indicators should be such that with their help it becomes possible to provide a quantitative economic assessment of various aspects of investment processes. This requirement is due to the versatility of investment and the variety of economic motives of investors. The desire to increase profits can be realized through the maximization of current income or their maximization in the capitalized form, that is, the property accumulated at the end of the period. Thus, performance evaluation is based on various indicators.

Any result of innovation in terms of value is generalized by the economic effect. Scientific and technical, social, environmental and other results that cannot be valued, are not absorbed by the economic effect and exist independently.

The hierarchical subordination of the effects of innovation activity and their relationship are shown in fig. 7.2.

Rice. 7.2. Hierarchical subordination and interrelation of effects from innovation activity

1. Economic effect is determined by the predominance of the valuation of the results of innovation activity on the valuation of the costs associated with it.

The market criteria of the company's activity is to increase the wealth of the owners and to maximize the market value of capital. This can be achieved by maximizing the profit of the enterprise.

Economic effect from innovation activity is estimated by profit from:

Implementation of innovative products;

Introduction of a new technological process;

Improved capacity utilization;

Implementation of inventions, utility models, industrial designs, rationalization proposals, etc.;

Licensing activities.

2. Scientific and technical effect accompanied by an increase in scientific, scientific, technical and technical information. However, it is almost impossible to quantify it.

Scientific and technical results innovation activities must meet the following criteria:

1) compliance of scientific and technical solutions with modern technological requirements in industrialized countries;

2) the novelty of innovation, which is determined by:

From the point of view of its technological novelty - the use of new materials, new semi-finished products and components; obtaining fundamentally new types of products; new production technologies; high degree of mechanization and automation; new organization (application of new technologies) of the production process;

From the point of view of the market environment - novelty for the industry on a global scale or a specific country; novelty only for the enterprise;

3) the significance of innovation for the enterprise is determined by the goal and expected results.

Scientific and technical results can be qualitative and quantitative.

Scientific and technical effect innovation activity is evaluated by indicators:

Raising the scientific and technical level of production;

Raising the organizational level of production and labor;

Possible scale of application (national economic, sectoral, at the level of individual enterprises);

Probability of success (significant, moderate, low)

The number of registered titles of protection (author's certificates, patents, know-how, licenses, etc.);

Increasing the share of new information technologies;

Increasing the share of new technological processes;

Increasing the level of automation and robotization of production;

Growth in the number of scientific and technical publications;

Increasing the competitiveness of the enterprise and its products in domestic and foreign markets.

In cases where scientific and technical results can be evaluated in terms of value, it becomes possible to determine the economic effect. The scientific effect is the result of fundamental and applied research, evaluated through the potential economic effect. The scientific and technical results of applied and experimental design developments are evaluated mainly through the expected economic effect.

3. Tax effect is to save the company's cash thanks to a set of tax and other benefits provided to the executors of innovative programs and projects in accordance with the legislation of Ukraine.

4. Assessment of social effect scientific and technological innovation refers to the methodologically complex problems of the effectiveness of innovation. Some manifestations of the social effect are difficult or even impossible to assess, and then they are taken into account as additional indicators of the efficiency of economic sectors and are taken into account when making decisions on the priority of the project and its state support.

The social goals of the projects should prevail, first of all, in the formation of the state innovation policy, the results of which should be:

Achieving a high level of social orientation of innovations;

Qualitatively new standard of living of the population;

Fundamental transformation of the structure of the national economy and foreign trade in the direction of unloading the raw material sector of the economy and increasing the contribution of manufacturing industries;

Overcoming the technical backwardness of the country;

Implementation of developed social guarantees based on a new, higher level of economic development.

Innovative projects of all business entities should also have a social orientation.

into individual components social impact, which have a valuation are considered by calculating economic effect.

Social effect innovation activity is assessed:

Changes in the number of jobs at facilities where innovations are introduced;

Improving the working conditions of employees;

An increase in the income of the organization's personnel;

Changes in the structure of production personnel and their qualifications, in particular, changes in the number of employees, among them women, employed in hazardous types of work, changes in the number of workers of various qualifications and those in need of improvement;

Changes in the health status of facility workers are determined using the level of losses associated with payments from the social security fund and health care costs;

An increase in the length of free time of the population, etc.

The main method for assessing the social effect is expert. Examination of the expected social consequences of innovations can be organized in different forms:

1) individual or collective expertise by qualified specialists in various fields of activity;

2) sociological surveys of workers and the population;

3) nationwide referenda on projects relating to the interests of various strata of society or the region.

5. Resource effect reflects the impact of innovation on the volume of production and consumption of a particular type of resource. It turns out to be in the release of resources at the enterprise, including material, labor, financial.

This effect arises due to the emergence of new equipment, technology, rationalization proposals, that is, it is closely related to the scientific and technical effect of innovation. The resource effect, as a rule, can be estimated in monetary terms as a component of the economic effect.

The resource effect can be displayed by indicators of improving the use of resources:

An increase in labor productivity (or a decrease in labor intensity);

An increase in capital productivity of fixed assets (or a decrease in material intensity)

An increase in material output (or a decrease in material consumption)

Accelerating the turnover of inventories, receivables, cash, etc.

b. Ecological effect characterizes the impact of innovative activities of business entities on the environment.

The creation of complex technological systems leads to a significant increase in the technogenic load and environmental risk. Of particular relevance in the environmental assessment of innovations is their environmental safety.

Therefore, it is necessary to increase the requirements for the quality of design, manufacture, operation of complex technical systems, their reliability; the creation of technical means automatically block the consequences of shortcomings in the level of labor organization, equipment and technology that prevent accidents and eliminate their consequences.

The environmental effect of innovation activity is estimated:

Reducing pollution of the atmosphere, land, water by harmful emissions;

Reducing the amount of production waste;

Increasing the ergonomics of production (reducing the level of noise, vibration, electromagnetic field, etc.);

Improving the environmental friendliness of products;

Reducing the amount of fines for violation of environmental laws and regulations.

The ecological effect is closely related to the social one.

The listed effects of innovation activity cannot in any case be summed up or certain relationships between them can be established, since they are in different planes, although they are interconnected.

Table 7.1

interdependence of effects

The social effect is inherent in all types of scientific work; scientific effect - fundamental and applied research; scientific and technical effect - applied research and development work; and the technical effect - for developments in the development of scientific work.

The scientific effect turns into a scientific and technical one, and the latter, as information about a new product develops, into a technical effect. Scientific, scientific-technical and social, technical types of effect can be assessed through economic indicators. The probability and completeness of determining the effect increases as the scientific idea passes through the stages of the "research - production" cycle.

So, to justify and evaluate an innovative project, it is necessary to take into account and determine all possible effects and consequences that may arise during its development and implementation.

• Stadnik V.V. Innovative management / V. Stadnik, M. A. Yokhna. - K: Publishing Center "Academy", 2006. - P.283.
• Innovative development of industry in Ukraine / AI Volkov, Μ. P. Denisenko, A. P. Grechan and others; ed. A. I. Volkova, M. P. Denisenko. - M.: KNT, 2006. - 648 p.

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