Reference:
Izmailova A.S., Shapovalov A.N..
Technological capacities of reducing the cost of products of metallurgical factories at the present stage
// Trends and management. – 2017. – ¹ 2.
– P. 132-147.
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Abstract: This article reflects the results of examination of the cost of metallurgical factories. First part of the article describes the essence of manufacturing cost, its types and methods of cost accounting. It is demonstrated that one of the main indexes of cost is its structure, the precise manifestation of which is defined by the measures of cost reduction. In such material-intensive productions as metallurgy, the cost strongly depends on the applied technology. The author provides the results of research of the industry indexes – cost effectiveness, technological coefficients, structure of cost. It is determined that on the background of crisis economic phenomena, the efficiency of work of the metallurgical factories has decreased; one of the causes is the high consumption of raw materials, which in its value appreciation led to reduction of profit. Structural analysis of financial report of one of the Russian metallurgical manufacturers – JSC Ural Steel allowed determining the significant portion of the revenue as the cost, the key component of which, in turn, is raw materials, which expenses increase over time. Analysis of costs for raw materials of the manufacturer revealed that its consumption at this particular factory are higher if compared to other, which underlines the suboptimal technological regime of the organization of production, as well as necessitates certain improvements for the purpose of reducing the cost. For resolving such issue, the author suggests using a complex approach with the algorithm for planning modernization of the major manufacturing funds, within the framework of which, the assessment of efficiency of projects is realized in accordance with the two additional criteria: transparent cost accounting and consumption coefficients. Implementation of the algorithm will help directing modernization towards resolving the cost reduction problems, as well as chose and include into the investment program such projects that greatly affect its reduction. The main technical solutions are systematized and assessed from the perspective of need for obtaining additional equipment, as well as impacting the portion of capital and current expenditure.
Keywords: technological modes, structural and dynamic analysis, profitability, technological factors, cost , steel products, ferrous metallurgy, modernization, principles of cost optimization, transparent cost accounting
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