Научная статья на тему 'Methodological approaches to raw material resources evaluation'

Methodological approaches to raw material resources evaluation Текст научной статьи по специальности «Экономика и бизнес»

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РЕСУРСОСБЕРЕЖЕНИЕ / RESOURCE SAVING / ЗАТРАТЫ СЫРЬЕВЫХ РЕСУРСОВ / EXPENSES OF RAW MATERIAL RESOURCES / КРИТЕРИИ РЕСУРСОСБЕРЕЖЕНИЙ / RESOURCE SAVING CRITERIA

Аннотация научной статьи по экономике и бизнесу, автор научной работы — Andreyev Oleg

The presented article offers examination of methodological approaches to evaluation of raw material resources with taking into accounting the peculiarities of formation of expenses and prices of products obtained. The emphasis is placed on conducting distributive phases between the output products and consumed valuable elements pro rata to the growth of the elements’ prime cost. The methodological approaches shown below confirm necessity of analysis for various distributive production phases, first of all where there is no the prime cost growth or where obtained products cannot be regarded as a carrier thereof.

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Текст научной работы на тему «Methodological approaches to raw material resources evaluation»

Another approach is based on key competence, that is, the combination of specialization and technological leadership supported by a management system, personnel and appropriate production technology which are adequate for their realization.

The resource approach is based on a company's strategic competences for output of products, including such resources as management techniques or production and marketing-sales techniques.

In other words, a company is regarded as a portfolio of organizational competences which are its strategic resource.

Another important issue is availability of a balanced system of indexes for efficient company management.

There are four types of situations wherein conducting analysis and making managerial solutions should be realized on the company's level: in conditions of certainty, risk, uncertainty and conflict [3].

To successfully apply an information management system, it is essential to have the adequate mathematical support where model structures as a basis for designing and use of software products occupy an exclusive position. To a large extent, it is connected with the following aspects of company management.

In this relation, methods of perspective analysis for making managerial decisions become of large practical significance in process of evaluation of possible situations and selection from many possible alternative variants.

Thus, the task-oriented coordinated activity at all management level will be necessary. Efficient functioning of companies is integrally related to improvement of management which is the most significant resource of the national economy and allows generating clear aims, solving set tasks, coordinating their fulfillment and achieving optimal results.

References

1. Vikhansky O. S., Naumov A. I. Management: An individual, strategy, organization, process: textbook. -Moscow, Publishers of Moscow State University, 2005.

2. Freydina Ye. V. Study of management systems / edited by Yu.V. Gusev. 3rd rev., clichéd, Moscow: Omega-L Publishers, 2010. 368 pages.

3. Voronov N. A., Burdin Ye. Yu. Research of managerial activity at industrial enterprises // Messenger of Nizhniy Novgorod University. Economy and Finances series. Nizhniy Novgorod: Publishers of Nizhniy Novgorod University, 2002. № 1 (4). P. 60-64.

4. Rodionova V. N., Kachina Yu. V., Shchegoleva T. V. et al. Diagnostics of production systems: study guide. - Voronezh: State educational entity Voronezh State Technical University, 2007. 152 pages.

Methodological approaches to raw material resources evaluation Andreyev O. (Russian Federation) Методические подходы к оценке сырьевых ресурсов Андреев О. С. (Российская Федерация)

Андреев Олег Станиславович /Andreyev Oleg - кандидат экономических наук, кафедра экономики промышленности, Самарский государственный экономический университет, г. Самара

Abstract: the presented article offers examination of methodological approaches to evaluation of raw material resources with taking into accounting the peculiarities of formation of expenses and prices of products obtained. The emphasis is placed on conducting distributive phases between the output products and consumed valuable elements pro rata to the growth of the elements' prime cost. The methodological approaches shown below confirm necessity of analysis for various distributive production phases, first of all where there is no the prime cost growth or where obtained products cannot be regarded as a carrier thereof. Аннотация: в представленной статье рассматриваются методические подходы к оценке сырьевых ресурсов с позиций учета особенностей формирования издержек и стоимости получаемых продуктов. Акцент сделан на проведении распределительных стадий между вырабатываемой продукцией и потребляемыми ценными элементами пропорционально росту себестоимости элементов. Представленные методические подходы подтверждают необходимость анализа для различных распределительных производственных стадий, в первую очередь в таких, где роста себестоимости не наблюдается либо получаемая продукция не является её носителем.

Keywords: resource saving, expenses of raw material resources, resource saving criteria.

Ключевые слова: ресурсосбережение, затраты сырьевых ресурсов, критерии ресурсосбережений.

When examining and characterizing rational consuming of a raw material resource, evaluation of the level and efficiency of this line should be singled out.

Hereby we propose methods of calculation of the complexity index using the set of the following three factors:

- the gross index of a resource rational application calculated as relation of the cost value of a portion of elements withdrawn into the final products to the gross value of all elements contained in the natural resource by the same prices;

- the normative factor of complex use of the resource: relation of the value of elements which can be efficiently withdrawn with taking into account of involving modern technologies and the best results of domestic and foreign experience, to the aggregate value of the most of elements contained in the resource;

- the attained complexity factor: relation of the value of elements actually withdrawn into the final product to the portion of the value of elements in the resource which can be efficiently extracted with taking into account of involving the best possible technology, i.e. to the maximally allowed value [1].

The degree of extraction of components and the complexity factor in result of scientific and technological development, improvement of industrial plants' activity will grow up; but in practice, the high level of complexity index will be a result of improvement of elements extraction with rising above the economically required value.

Generalization of various criteria for analysis of efficiency of withdrawing some useful elements at rational use of a resource allows bringing them to methodic substantiations of the evaluation basing on payback periods:

- sum of basic and extra expenses;

- with taking into account basic extra expenses emerging at organization of output and bringing to the stage of commercial production of each evaluated element, without accounting for some extra expenses necessary for obtaining of certain or all extracted elements [2].

Evaluation of efficiency of a raw material resource complex use will include:

a) economic boundaries of substantiation of applying any of valuable elements of the resource as an independent one in case of its complex use shall be defined basing on payback periods emerging in connection with production of the element under consideration, without accounting for a part of indirect expenses;

b) efficiency of complex use of a raw material source in general will be established from payback periods of aggregate direct and indirect extra expenses for extraction from the depths and complex processing of the resource, with taking into account only those elements withdrawal whereof is rational in accordance with the approach examined in item «a»;

c) realization of complex use of a natural resource shall be regarded economically rational, provided both «a» and «b» conditions are fulfilled [3].

The main peculiarity of methods of additional division boils down to the fact that the rated indicator value within borders of their stable value does not impact neither proportions of expenses division nor the value of the division indicator.

In market conditions, the parameter of net discounted income (NDI) can be used as a leading indicator of the raw material base evaluation:

r (v _ c) t K T

NDI = 2 = £ V _ Ct _ Kt). (1 + £)_' > 0 (1X

t=0 (1 + E) t=0 (1 + E) t=0

Where Vt - the value of commercial products in the fth year, roubles;

Ct - current expenses made in the fth year, roubles;

T - time of completing the use, years;

K - lump-sum expenses in the fth year, roubles;

t = 0 - time of realization of the project, years;

E - discounting indicator.

The efficiency of accounting and use of each of valuable components of a natural raw material resource can be defined from the following expression:

2 V - Cmt - Kmt) • (1 + E)- > 0 (2)

t=0

Where Vit - price of the ith element within the commercial products in the /th year;

Cnit,

- direct and, consequently, operational costs and capital investments for processing of the ith

element within the commercial products in the tth year.

Formulae 1 and 2 contemplate the environmental factor and reflect the impact of rational use of resources on parameters of the processing ecological state.

To take into account the environmental component (En) in market conditions, the following interrelation complex is offered:

T

Z(Vlt - Cnit - Kmt ± En t Xl + EY > 0

. (3)

NDI = X(Vt - Ct - K ± Ent )(l + E )-t > 0

t wt t — t ;

t=0

Thus, the scope of works has been singled out which must define the process of resource saving:

- defining of the resource array, i.e. what resources, in what amount, and of what quality will be involved into the production activity;

- what is the complex used technologies, its optimal amount and characteristics;

- what is the amount of maximally efficient involvement of resources and the existing complex of technologies for the best fulfilling production tasks in terms of resource consuming.

References

1. Golub A. A., Strukova Ye. B. Economy of natural resources: a textbook. Moscow: Aspect Press, 2001.

2. Mkrtchyan G. M., Gaynutdinova O. G. Economy of nature management: a guidance manual. - N.: RITS NGU, 2005.

3. Ecology and economy of nature management: high school textbook / edited by Prof. E. V. Gerusov, Prof. V. N. Lopatin. - 2nd version, with modifications and addenda. Moscow: UNITY-DANA, Yedinstvo, 2003.

The current state of national and regional markets of educational services Krokhmal L. (Russian Federation) Современное состояние национального и регионального рынков образовательных услуг Крохмаль Л. А. (Российская Федерация)

Крохмаль Лариса Александровна /Krokhmal Larisa - кандидат экономических наук, проректор по экономике, Федеральное государственное бюджетное образовательное учреждение высшего образования Дальневосточный государственный аграрный университет, г. Благовещенск

Аннотация: система высшего образования, фактически единственная из сфер, в которой наблюдается положительный рост за годы кардинальных экономических реформ в России. Принято считать, что это отрицательный результат в развитии университетов: дискуссия вокруг этой проблемы сопровождается резкой критикой вузов со стороны органов исполнительной власти. В статье автором установлено, что увеличенный спрос на образовательные услуги высшего образования - это результат создания высокопроизводительных рабочих мест в России. Abstract: the higher education system, in fact the only one of the areas in which there is a positive growth during the years of radical economic reforms in Russia. It is believed that this negative result in the development of universities: the debate around this issue is accompanied by a sharp criticism of higher education institutions by the executive power. In the article the author found that the increased demand for educational services of higher education - is the result of the creation of high employment in Russia.

Ключевые слова: рынок образовательных услуг, рынок труда, инновации, интеллектуализация, высокопроизводительное рабочее место.

Keywords: educational services market, the labor market, innovation, intellectualization, high-performance workplace.

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