Types and types of production. How to organize small-scale production

a) The concept and types of production processes

PRODUCTION PROCESS - a set of simple and natural processes, as a result of the interaction of which raw materials and materials are converted into finished products or a particular type of service.

TECHNOLOGICAL PROCESS - the main and most important part of the production process, directly related to the change in size, geometric shape or physical and chemical properties of objects of labor.

TECHNOLOGICAL OPERATION - an elementary part of the production process, performed at one workplace without readjusting equipment on one or more products by one or more workers (team).

Operations are manual, machine-manual, machine, automatic and hardware.

The economic essence of the production process (PP) is manifested in the formation of added value. The following factors influence the content of PP:

product design;

the volume of output and the complexity of manufacturing the product;

level of engineering and technology;

level of specialization and cooperation of production.

Technologies differ in the methods of obtaining, processing, processing of raw materials, materials, semi-finished products, the equipment used, the sequence and place of production operations. They can be simple or complex.

The degree of technology complexity is determined by:

* a variety of ways to influence the subject of labor;

* the number of operations that are performed on it;

* the accuracy of their implementation.

All technological processes are usually divided into main, auxiliary and service. The main processes can be procurement, processing, assembly, finishing, information. Within their framework, goods or services are created in accordance with the goals of the company. Target support processes consists in creating the conditions necessary for the implementation of the main ones. Service processes are associated with the placement, storage, movement of raw materials, materials, semi-finished products, finished products, the provision of social services to employees.

Technological processes are continuously developing following the progress of scientific and technical thought. So to change manual technologies traditional mechanized technologies came, the top of which was the conveyor, and then automated technologies, the main forms of which today are:

1) computer controlled automatic production line. It represents a system of universal, specialized, multi-purpose equipment located along the technological process, supplemented by a means of transporting and storing products and waste;

2) a flexible production system (FMS), which is based on a computer-controlled technological process.

The totality of production processes determines the production structure of the enterprise, the composition and quantity of production equipment, the structure of production workers.

b) Types of organization of production

TYPE OF PRODUCTION is a set of organizational, technical and economic characteristics and features of the combination of factors and elements of the organization of production, due to the nomenclature, scale and regularity of output.

There are the following types:

SINGLE PRODUCTION - in its conditions, jobs do not have operations assigned to them and are loaded with various operations at indefinite intervals.

BATCH PRODUCTION - jobs are loaded with several operations assigned to them, which are performed in a certain sequence.

MASS PRODUCTION - Jobs are busy performing the same operation on the same parts.

The type of production determines the method of its organization. There are the following methods of organizing the production process:

Flow is a method based on the rhythmic repetition of the main, auxiliary and servicing production operations coordinated in time and space, which are performed at specialized workplaces located along the technological process. It is used for mass and large-scale production types.

Batch is a method in which a relatively limited range of products is produced periodically. It is typical for mass production.

Single is a method in which a wide range of products is manufactured in single copies.

The following factors influence the choice of production organization method:

range of products, scale of production,

release frequency,

labor intensity of products,

characteristics of production technology.

c) Types of movement of production processes

PRODUCTION CYCLE - part of the production process of the organization associated with the manufacture of a separate object of labor (product, part, semi-finished product).

DURATION OF THE PRODUCTION CYCLE - the calendar period of time during which the processed item turns into finished products for a given stage of production.

The duration of the production cycle depends on the organization material flows in time, i.e. from the order of movement of objects of labor in the course of their processing. Processing of a batch of items can be carried out in three ways: sequentially, in parallel, in parallel-sequentially. The characteristics of the types of movement are given in Table 2.

A batch of objects of labor is a group of objects processed at one workplace, by one worker (or team) with one adjustment.

Production structure of the enterprise

Under the management philosophy, we will understand the most general principles on the basis of which the organization's management structure is built and management processes are carried out. Of course, the philosophy of quality and the philosophy of management are interrelated - the philosophy of quality sets the goal and direction of the organization, the philosophy of management determines the organizational means to achieve this goal. The foundations of the philosophy of management, as well as the philosophy of quality, were laid by F.W. Taylor.

Both the Deming quality management program and the principles of Total Quality Management are actually aimed at changing the structure of the enterprise management system. Consider the main types of enterprise management structures in terms of their correspondence to the ideas modern management quality. The term "organizational structure" immediately conjures up a two-dimensional tree diagram, consisting of rectangles and lines connecting them. These boxes show the work to be done and the scope of responsibilities and thus reflect the division of labor in the organization. The relative position of the boxes and the lines connecting them show the degree of subordination. The considered ratios are limited to two dimensions: up - down and across, since we operate with a limited assumption, according to which the organizational structure must be represented on a two-dimensional diagram drawn on a flat surface.

The organizational structure itself does not contain anything that would limit us in this respect. In addition, these constraints on organizational structure often have severe and costly consequences. Here are just four of them. First, between the individual parts of organizations of this kind, there is not cooperation, but competition. There is stronger competition within organizations than between organizations, and this internal competition takes on a much less ethical form. Secondly, the usual way of representing the structure of organizations makes it very difficult to define the tasks of individual departments and measure the corresponding indicators of performance due to the great interdependence of departments that are grouped in this way. Thirdly, it contributes to the creation of organizations that resist change, especially changes in their structure; therefore, they degenerate into bureaucratic structures that cannot be adapted. Most of these organizations learn extremely slowly, if at all. Fourth, presentation organizational structure in the form of a two-dimensional tree limits the number and nature options solutions to emerging problems. In the presence of such a limitation, solutions are impossible that ensure the development of the organization, taking into account technical and social changes, the pace of which is growing more and more. The current environment requires organizations to be not only ready for any changes, but also able to undergo them. In other words, dynamic balance is needed. Obviously, in order to achieve such a balance, the organization must have a sufficiently flexible structure. (While flexibility does not guarantee adaptability, it is nonetheless necessary to achieve adaptability.)

The construction of a flexible or otherwise meritorious organizational structure is one of the tasks of the so-called "structural architecture". Using the terminology adopted in architecture, we can say that this abstract sets out the main ideas on the basis of which various options for solving the problem of organizational structure can be developed without the restrictions associated with its graphical representation.

The above disadvantages can and should be overcome by building a multidimensional organizational structure. The multidimensional structure implies the democratic principle of governance.

Hierarchical type of control structures

Management structures on many modern enterprises were built in accordance with the principles of management formulated at the beginning of the 20th century. The most complete formulation of these principles was given by the German sociologist Max Weber (the concept of rational bureaucracy):

the principle of hierarchy of management levels, in which each lower level is controlled by a higher one and is subordinate to it;

the principle of correspondence of powers and responsibilities of management employees to their place in the hierarchy, which follows from it;

the principle of division of labor into separate functions and specialization of workers according to the functions performed; the principle of formalization and standardization of activities, ensuring the uniformity of the performance of their duties by employees and the coordination of various tasks;

the principle of impersonal performance by employees of their functions arising from it;

the principle of qualification selection, according to which hiring and dismissal from work is carried out in strict accordance with qualification requirements.

The organizational structure, built in accordance with these principles, is called a hierarchical or bureaucratic structure. The most common type of such a structure is linear - functional (linear structure). Linear organizational structure.

The basis of linear structures is the so-called "mine" principle of construction and specialization management process by functional subsystems of the organization (marketing, production, research and development, finance, personnel, etc.). For each subsystem, a hierarchy of services ("mine") is formed, penetrating the entire organization from top to bottom (Fig. 1.3). The results of the work of each service are evaluated by indicators characterizing the fulfillment by them of their goals and objectives. Accordingly, a system of motivation and encouragement of employees is being built. At the same time, the end result (the efficiency and quality of the work of the organization as a whole) becomes, as it were, secondary, since it is believed that all services in one way or another work to obtain it.

Rice. 1.3

Advantages of a linear structure:

a clear system of mutual relations of functions and divisions;

a clear system of unity of command - one leader concentrates in his hands the management of the entire set of processes that have a common goal;

clear responsibility;

quick reaction of the executive departments to direct instructions from superiors.

Disadvantages of a linear structure:

lack of links dealing with issues strategic planning; in the work of managers at almost all levels, operational problems ("churn") dominates over strategic ones;

a tendency to red tape and shifting responsibility when solving problems that require the participation of several departments;

low flexibility and adaptability to changing situations;

criteria for the efficiency and quality of work of departments and the organization as a whole are different;

the tendency to formalize the assessment of the effectiveness and quality of the work of departments usually leads to the emergence of an atmosphere of fear and disunity;

a large number of "management floors" between workers producing products and the decision maker;

overload of top-level managers;

increased dependence of the results of the organization on qualifications, personal and business qualities top managers.

Conclusion: in modern conditions the disadvantages of the structure outweigh its advantages. Such a structure is poorly compatible with the modern philosophy of quality.

Linear-staff organizational structure.

This type of organizational structure is the development of a linear one and is designed to eliminate its most important drawback associated with the lack of strategic planning links. Linear - staff structure includes specialized units (headquarters) that do not have the right to make decisions and manage any subordinate units, but only help the relevant manager in performing certain functions, primarily the functions of strategic planning and analysis. Otherwise, this structure corresponds to a linear one (Fig. 1.4).

Rice. 1.4

Advantages of a linear - staff structure:

deeper than in the linear, study of strategic issues;

some unloading of top managers;

the possibility of attracting external consultants and experts;

in empowering headquarters units with functional leadership, such a structure is a good first step towards more effective organic management structures.

Disadvantages of a linear - staff structure:

insufficiently clear distribution of responsibility, tk. persons preparing the decision do not participate in its implementation;

tendencies towards excessive centralization of management;

similar to a linear structure, partially - in a weakened form.

Conclusion: a linear - staff structure can be a good intermediate step in the transition from a linear structure to a more efficient one. The structure allows, although to a limited extent, to embody the ideas of the modern philosophy of quality.

Serial production is usually understood as a special form of organization of production, which is characterized by the release of various kinds of products in large batches in compliance with certain time periods release.

Serial production is based on homogeneous products batches of a certain size. When organizing such production, it strictly observes the quantity of goods produced and focuses on the deadlines indicated in the production plan. Currently, serial production of products has become widespread both among small manufacturing firms and among large corporations.

The specific conditions of mass production contribute to the efficient equipment of the workplaces of the enterprise, each of which is adapted to the performance of a specific technological operation. This approach reduces the cost of manufactured goods by reducing the size of production areas, more profitable use of labor, as well as reducing the cost of raw materials and staff salaries.

The products of the standard type are the products of mass production: vehicles, equipment for chemical industry and metallurgy, agricultural raw materials, etc.

In general, the following features of modern serial production can be distinguished:

- release of products in series, depending on the limited type of nomenclature associated with repetitive goods;
– highest speed production;
– typification of the process of highly specialized goods;
- a special approach to the organization of jobs;
– availability of highly specialized equipment;
- Involvement of medium-skilled employees in the work process;
- implementation of mechanical control over the quality of products.

Types of mass production

Modern serial production is usually divided into three main types:

1. Small-scale production. This type mass production refers to a single: the product produced by the enterprise is controlled by a production plan in which the sizes of the series are clearly defined. As for the regularity of release, it can either remain unchanged or change depending on certain conditions of the consumer market. The company is continuously developing new products, in order to eventually get rid of the need to produce obsolete, no longer in demand, goods.

2. Medium production. An enterprise specializing in this type of mass production produces its products in large quantities of a limited range. The release of series is carried out regularly and is controlled by the management and experts of the organization. In medium-scale production, only certain types of production equipment are used, which make it possible to qualitatively organize a parallel-sequential type of movement of objects of labor. Enterprises engaged in this type of activity operate in accordance with all technological requirements serial production and have subject-closed sections.

3. Large-scale production. An enterprise specializing in large-scale production, is engaged in the production of large series of products. Manufacturing process is built within the framework of a specific program, in accordance with which the output priority is given to the most significant types of goods. All workplaces in large-scale production must be equipped technical devices and devices that allow you to save both parallel and parallel-sequential types of movements of objects of labor.

The main advantages of serial production are:

- incredible high efficiency applications innovative technologies and equipment;
– the possibility of detailed development of ways to save on consumables and labor;
– almost complete absence of the need to reconfigure equipment in order to start production of another type of product.

Among other things, mass production is considered an excellent solution for those companies that are engaged in the wholesale supply of any highly specialized goods and do not want to spend on production. a large number of financial resources. By releasing their products two or three times a year, such enterprises can meet the needs of the market, while avoiding the risks of an overproduction situation.

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Depending on the complexity of manufactured products and their quantity, there are three types of production: mass, serial and single. Each type of production is characterized by its own characteristics.

Mass production involves the manufacture of products, parts or blanks in mass quantities according to unchanging drawings for a long period of time. Mass production is characterized by the arrangement of equipment in the sequence of operations. The use of high-performance equipment (special and modular machines), special devices and tools, transport devices, for the transfer of workpieces and parts along the production line, automation and mechanization of technical control.

Mass production is determined by the periodic production of batches of products, parts or blanks for a certain time with unchanged drawings. It is characterized by the use of high-performance equipment, machine tools with numerical program management. Serial production can be large-scale, serial and small-scale.

Single production involves the manufacture of products, parts or blanks in units or small batches, the re-production of which, as a rule, is not provided. As a rule, a single production of aircraft equipment installations is carried out by experimental design bureaus (OKB), which are characterized by the use of universal equipment, CNC machines, etc.

Depending on the type of production, technological processes are developed according to the principle of differentiation or concentration of operations.

concentration called the process of combining operations at one workplace. This applies especially to assembly processes.

When differentiating each operation is assigned to one workplace.

The concentration is used, as a rule, in single and small-scale production. At large-scale plants, concentration is carried out using equipment with large quantity tool.

A wide range and small batches of manufactured products do not allow uniform loading of existing equipment. To do this, at pilot enterprises and single-unit productions, they tend to unite machine tools into groups according to their types. Sections of turning, milling, grinding machines are being created, which allow to slightly increase their load factor.

A slightly more advanced system is closed production areas, which are used in pilot plants for the manufacture of aircraft installations. Such sections are organized taking into account the manufacture of certain groups of parts and assemblies and are equipped with the appropriate types of lathes and milling machines, and sometimes with other equipment.

The most perfect form of organization is in-line production with its varieties. Distinctive feature of this production is the constancy of the movement of the product and their output with a constant tact. The equipment on the site is arranged according to the technological basis. With such an organization of production, there are even greater opportunities to reduce transitions, automate the main and auxiliary processes, make better use of production space, and load equipment. When developing a technological process for mass production operations are differentiated (or concentrated) in such a way that they are equal to or multiple of the cycle of production. Technological processes developed for various kinds production facilities are always designed in such a way that, using the modern technological processes existing at a given plant, to ensure high quality products at the lowest cost for their manufacture.

In pilot plants and in individual production, in a number of cases, technological processes are typified in order to bring unit and small-scale production closer to serial production and to obtain the production and economic benefits arising from this. A typical technological process is developed for a group of parts similar in design and production technology. Parts are classified according to their design and technological features to identify certain groups of parts (classes of bushings, pins, sockets, levers, etc.). For these groups of parts, they develop a single technological process, design, manufacture tooling and tools, and make complex machine settings.

Determining the type of production and key indicators

Single production

Mass production

Characteristics of production types

Conclusion

List of sources used

Determining the type of production and key indicators

The type of production is understood as a set of features that determine the organizational and technical characteristics of the production process carried out at one or many workplaces, on the scale of a site, workshop, enterprise. The type of production largely determines the forms of specialization and methods of organizing production processes.

The classification of types of production is based on the following factors: the breadth of the nomenclature, the volume of output, the degree of constancy of the nomenclature, the nature of the workload and their specialization.

Product range represents the number of product names assigned to the production system and characterizes its specialization. The wider the nomenclature, the less specialized the system, and, conversely, the narrower it is, the higher the degree of specialization.

Product output is the number of products of a certain type produced by the production system during a certain period. The volume of output and the complexity of each type of product have a decisive influence on the nature of the specialization of this system.

Degree of nomenclature constancy - this is the repeatability of the manufacture of a product of this type in successive periods. If in one planning period a product of this type is produced, and in other periods it is not produced, then there is no constancy factor. Regular repetition of the release of products of this type is one of the prerequisites for ensuring the rhythm of production. In turn, the regularity depends on the volume of output of products, since a large: volume of output can be evenly distributed over successive planning periods.

The nature of the workload means assigning certain operations of the technological process to the workplaces. If the minimum number of operations is assigned to the workplace, then this is a narrow specialization, and if many operations are assigned to the workplace (if the machine is universal), then this means broad specialization.

The main indicator characterizing the type of production is the coefficient of consolidation of operations Kh. The coefficient of consolidation of operations for a group of workplaces is defined as the ratio of the number of all different technological operations performed or to be performed and within a month, to the number of jobs:

(1)

where K op - the number of operations performed on i-th worker place;

n- the number of jobs on the site or in the shop.

There are three types of production: single, serial, mass.

Figure 2 - Classification of production types

Other main indicators for determining the type of production are the coefficients of specialization of jobs (K cn), seriality (K ser) and mass character (K m).

Coefficient of job specialization

K cn \u003d m d.o. /С pr, (3)

where m d.o. - the number of detail operations for the technological process performed in this unit (on the site, in the shop);

С pr - the number of jobs (equipment) in this unit.

The serialization coefficient is calculated by the formula:

K ser \u003d r / t pcs, (4)

where r is the cycle of product release, min/piece;

t pcs - average piece time for the operations of the technological process, min.

The indicators included in formula (4) are determined by the formulas:

r= F eff /N s; (5)

t pcs \u003d St pcs i /m (6)

where F eff - effective fund of time of the workplace;

N s - the volume of parts launched per unit of time;

t piece i - piece time on the i-th operation of the technological process, min;

m is the number of operations.

The mass coefficient is determined by the formula

K m \u003d St pcs i / mr (7)

Single production

X It is characterized by the manufacture of piece, as a rule, unique, products of various types and purposes, a wide range and a small volume of production of identical products. Patterns either do not repeat or repeat irregularly. Jobs do not have deep specialization. It is impossible to permanently assign operations to individual workplaces, and the coefficient of specialization is more than 40 detail operations per one workplace. The specialization of such jobs is due only to their technological characteristics and the size of the processed products. In this production, universal equipment is used, and basically a sequential type of movement of a batch of parts through the operations of the technological process. Factories have a complex production structure, and workshops are specialized according to the technological principle. Single production is characterized by the presence of a significant work in progress, the lack of assignment of operations to workplaces, the use of unique equipment, frequent reconfiguration of equipment, high qualification of workers, a significant share of manual operations, overall high labor intensity of products and a long cycle of their manufacture, high cost of products. A diverse range of products makes unit production more mobile and adaptable to fluctuating demand for finished products. This type of organization is typical for pilot plants that produce prototypes of products. Such production justifies itself economically only in the manufacture of unique, technically complex products, units of large unit capacity, which require a limited amount (for example, turbogenerators).

Thus, we can distinguish the following features of a single production:

The inconsistent nature of the production process;

Wide and variable range of manufactured products;

Distribution of production by specialized divisions of the enterprise;

Manufacture of products based on individual (for each product) orders;

Use of highly qualified workers in the production process; increased duration of the production cycle;

Quality control of each finished product.

Single production includes the production of the largest machines, unique instruments, equipment, powerful hydraulic turbines and generators, rolling mills, walking excavators, nuclear reactors and other products, as well as non-standard products for individual orders.

Mass production

It is characterized by the release of batches of homogeneous products within a specified period of time. Serial production is characterized by the production of a limited range of products. Batches (series) of products are repeated at regular intervals. Depending on the size of the series, small-batch, medium-batch and large-batch production is distinguished.

In serial production, it is possible to specialize individual workplaces for performing similar technological operations. The level of production costs is reduced due to the specialization of jobs, the widespread use of labor of workers of medium qualification, effective use equipment and production areas, reduction, in comparison with a single production, the cost of wages.

Series products are standard products, such as machines of a steady type, usually produced in larger quantities (metal cutting machines, pumps, compressors, equipment for chemical and Food Industry).

Distinctive features of serial production are:

Series production of a relatively limited range of repetitive products;

Relatively short duration of the production cycle;

Typification of the technological process;

Availability of specialized equipment and jobs;

Use in the production process of workers of medium qualification;

Mechanization of product quality control.

Small batch production tends to be single: products are produced in small series of a wide range, their repeatability in the program of the enterprise is either absent or irregular, and the sizes of the series fluctuate; the company constantly develops new products and stops the production of previously mastered ones. A wide range of operations is assigned to jobs. Equipment, types of movements, forms of specialization and production structure are practically the same as in unit production.

Medium batch production it is characteristic that the products are produced in rather large series of a limited range; series are repeated with a known regularity. A narrower range of operations is assigned to jobs. The equipment is universal and special, the type of movement of objects of labor is parallel-sequential. Factories have a developed production structure, procurement shops specialize according to the technological principle, and machine-assembly shops create object-closed sections.

Large batch production characterized by the manufacture of products in large series of a very narrow range. At the same time, the most important types of products can be produced continuously. Jobs are specialized, the equipment is usually special, the types of movements of objects of labor are parallel-sequential and parallel. Factories have a simple production structure, processing and assembly shops are specialized according to the subject principle, and procurement - according to the technological principle.

Starting your own business with a small production is a great opportunity to enter both the domestic market and, possibly, the external one in the future. Why not take advantage of it?

What is the difference between a small-scale type of production and a single

The type of production is general characteristics its technical, organizational and economic features. This property depends on the specialization, type and constancy of the product range, as well as the form of movement in the workplace. Next, consider the existing types of production.

Single type of production.

Single - a form of organization of production, implying the manufacture different types products in one or more copies (that is, by the piece release method).

Single production is characterized mainly by the fact that a large range of products is usually included in the plant program. for various purposes. At the same time, the production of each product is planned in a limited quantity. The range of products in the plant's program is unstable. Due to the fact that the assortment can change, is diverse, and the production of products is carried out in limited volumes, standardized design and technological solutions cannot be used to the fullest extent. Therefore, there is a large proportion of original parts with a very small relative number of unified ones.

Production of products is carried out continuously. Moreover, the release of each unit takes quite a long time. Manufacturing enterprises use universal high-tech equipment, and during assembly, quite a lot of work is done manually. At the same time, the skills of specialists are quite diverse. About how to double the productivity of the plant,

Single production has become widespread in the field of heavy engineering (production of large machines for ferrous metallurgy and energy), the chemical industry, and the service industry.

As a rule, in the shops of single-production plants there is a section organized according to the technological principle. Due to the high labor intensity of products, the high qualification of the personnel involved in the main processes, the increased costs of materials associated with large production volumes, the cost of products is high. The cost of products consists of several components, one of which is the wages of workers. In some cases, this is 20-25% of all costs.

Serial type of production.

With a serial form, production is organized in such a way that the company produces large batches (series) of products with certain periodicity. Today it is serial and small-scale production that are the most common forms. The enterprise in this case regularly produces a large range of products - the annual range of manufactured products is wider than the monthly one. Thanks to this, it is possible to organize a rather rhythmic production of goods. Due to large or relatively large production volumes, it is possible to unify manufactured products and technological processes, to produce standard or normalized parts that are included in the design ranges, in large volumes, which reduces their cost.

Serial production is used by enterprises specializing in machine tool building, the production of rolled ferrous metals, etc.

A distinctive feature of the organization of labor within the framework of serial production is high specialization. Each production worker performs several operations assigned to him for the release and processing of parts. Thanks to this, each specialist has a perfect command of the tool, knows the entire processing process from and to, acquires the necessary skills and improves them. In serial production, the release of products according to a cyclically repeating schedule is economically feasible.

Serial production is divided into the following subtypes:

small-scale;
serial;
large-scale.

Small-scale production has much in common with single production, and large-scale production has much in common with mass production. This division is conditional. For example, based on Woodward's classification, production can be single and small-scale (Unit Production), mass (Mass Production) and continuous (Process Production).

Small-scale production is a transitional form from single to serial. Small-scale production is characterized by the production of products in small batches.

At the moment, the engineering industry has acquired an additional competitive advantage. It lies in the fact that enterprises in this industry have begun to produce unique equipment, often - increased complexity, small batches according to the special order of clients.

Due to the fact that now the processes have been computerized, and the technologies have become more flexible, in small-scale production, the qualities of the in-line industrial process have begun to be traced. In particular, now it has become possible to manufacture several types of products on one production line with minimal time spent on reconfiguring equipment.

Large-scale production is the transition to mass production.

Large-scale production means the production of products in large batches for a long time. As a rule, the specialization of companies of this type is the production of individual products or sets on a subject basis.

Mass production type.

In mass production, the process is organized in such a way that the firm regularly releases a strictly limited range of goods. These products are manufactured simultaneously and in parallel, and their purpose, design and technological type are homogeneous.

A distinctive feature of the mass form of production is the production of one type of product in large volumes over a long period of time.

Mass production has an important feature. We are talking about limiting the range of products. A plant or workshop produces 1-2 items of goods. This provides economic feasibility wide application in designs of universal and interchangeable elements.

There is no difference between the individual units of manufactured goods (only characteristics and equipment may differ slightly).

The period of passage of a unit of product through the system is short - minutes or hours are used to measure it. The number of trade names in the programs for the month and the year is the same.

Production differs in high standardization, its knots and details are unified. Within the framework of mass production, technological processes are highly automated and comprehensively mechanized. As a rule, such a production form is used by automobile plants, agricultural machinery enterprises, shoe factories, etc.

Large production volumes allow the use of equipment with high productivity (automatic machines, aggregate machines, automatic lines). Universal equipment is not used - it is replaced with a special one. Within the framework of a differentiated technological process, jobs are narrowly specialized - each is assigned a limited number of detail operations.

Due to the fact that the technological process is carefully developed, special machines and equipment are used, it is possible to involve workers-operators with a narrow specialization in production. At the same time, highly qualified adjusting workers are also widely involved in the production.

Small batch production - how many pieces?

Production	Number of workpieces
Production	Heavy (m > 100 kg)	Medium (m from 10 to 100 kg)	Lungs (m up to 10 kg)
single
Small-scale
Medium series
large-scale
Mass

Small batch production ratio

We have already figured out that the type of production is a cumulative characteristic of its technical, organizational and economic properties. The type of production depends on the breadth of the nomenclature, regularity, stability and volume of production of goods. The main indicator characterizing the type of production is the coefficient of consolidation of operations (Kz). The coefficient of consolidation of operations for a group of jobs is the ratio of the number of all the various technological operations that have already been completed or that are to be performed within a month to the number of jobs:

Kopi - the number of operations carried out at the i-th workplace;
Kr.m - the number of jobs on the site or in the shop.

Consider small-batch, medium-batch production, as well as large-batch. The coefficient of consolidation of operations for small-scale production is from 21 to 40 (inclusive), for medium-scale production - from 11 to 20 (inclusive), for large-scale production - from 1 to 10 (inclusive).

Small-scale production on the example of a restaurant

This classification system can be applied to manufacturing and delivery companies food products. Of course, there are exceptions when establishments Catering They make their own products and provide services. Cooking is the responsibility of cooks, the provision of services - waiters.

Basically, restaurants are companies whose production is small-scale. Visitors pass through the system in small groups, receiving certain types of products and services. Each customer segment of the company is served in a separate order, using production resources capable of satisfying his needs and desires.

As for cafeterias, their production is mass in-line. The food is not prepared for the individual visitor. Customers take turns going through the system and choosing the standard dishes they want to try.

Finally, companies specializing in servicing banquets and other official events work according to the project implementation scheme. Firms plan each banquet taking into account the dishes ordered by the client, as well as the quantity and specifics of the services provided. Preparations for the banquet should be made well in advance of the delivery date. Within the framework of such an operating system, it is possible to simultaneously serve only a limited number of such events.

Yes, in machine shop all turning equipment for small-scale production is installed on the territory of one site, drilling - another, etc. Large car repair enterprises, as a rule, have their own sections for different types of service: engines are adjusted on one, bodywork is performed on the other, the front suspension is repaired on the third. Such a scheme, as a rule, is used in small-scale production, when individual units products or customers move from one site to another, depending on specific requirements.

The most difficult thing in developing a step-by-step layout is to minimize the movement of the client or transport operations necessary to process a batch of products or provide a service to customers passing through the system.

Real examples of small-scale production

Small-scale production of electric mail delivery vans in Germany

Small-scale production of plastic products

Small-scale production is a great start for an invention business

A business based on an invention, if it is in demand, can bring good income. Many inventions at the development stage did not seem very useful, but later it turned out that they were highly profitable. As a result, their authors became millionaires.

First you need to research the market and determine whether there will be a demand for the product that you plan to release. In fact, it doesn’t matter if you create a product yourself or use the services of a third party who already has interesting inventions. The difference can only be in one thing - in the authorship of the patent for the creation.

If you are an inventor, everything is easy here. You need to contact the Federal Institute of Industrial Property and apply for a patent. In this article, we will not go into detail on legal niceties procedures. We are now interested in the existence of a patent.

If the author is not you, you have the opportunity to invest in development and become a partner of the author of a “miracle product”, from which you will receive income in the future. Another option is to buy out a patent. Everything depends on your wishes.

After registration of the invention and obtaining a patent, you can begin to produce products. Here small-scale production will become best solution because it doesn't require a huge investment. To start your own business given form the most optimal.

In the future, if your invention finds its target audience and the demand for it will be sufficient, do not hesitate to develop and expand production capacity. But at the start, it is small-scale production that allows you to understand the needs of the buyer and, if necessary, correct something: configuration, color scheme, change the functionality, and so on.

When viewed from this angle, high-volume production does not have that flexibility, and it will be costly to make changes.

Research results indicate that small-scale production is more economically feasible, as it pays off faster. Calculations show that the payback period for their introduction and maintenance is 1.5–2 years. To justify the cost of large-scale production, it takes from 2.5 to three years.

Organization of small-scale production

Small-scale production is organized according to a scheme that differs significantly from large-scale production. The process of the latter type begins with the assumption that it is supposed to work "to the warehouse", Make-To-Stock (MTS) in accordance with the classification proposed by GartnerGroup. When planning the production volume, the calculation is that all manufactured products will be sold.

Determining the quantity of production for the future within the framework of small-scale production (Make-To-Order, MTO) is carried out on the basis of received orders. Because of this difference, there is a significant difference in the operation of the enterprise and its accounting.

The organization of small-scale production has a number of distinctive features.

Large range of products and components for them.

Consider the main features of small-scale production. One of them is that each order is, in fact, a unique product. In the overall volume, orders are rarely repeated compared to new orders, leading to a rapid increase in the product range.

If a new nomenclature unit (new product) is introduced in production, the enterprise must perform certain operations aimed at technological preparation of the industrial process. In particular, it is necessary to develop technological procedures for manufacturing, establish standards, create a template, equipment, etc. The entire operating cycle is determined by a specific order, and it should be worked out individually.

In this regard, for the effective functioning of small-scale production, it is necessary that all operations of technological preparation of capacities be put on stream. Also, the enterprise must provide work with a large volume of the range of products.

Order tracking.

In fact, an order is an agreement between a client and a company, where conditions, terms and price are prescribed. The agreement is usually accompanied by various appendices that clarify and sometimes change its content. In Russian realities, the terms of the contract are constantly being adjusted, even when the products are already being produced. The requirements for the creation of products, their composition and structure, and technological processes of production are changing.

In addition to developing and maintaining a bespoke agreement, the company must ensure that it has the latest version of the design documents. If the client requires adjustments, it is necessary to re-coordinate the project, carry out technological preparation, and so on.

Small-scale production has another distinctive feature - the payment procedure. The customer can contribute it in parts in accordance with the terms of the agreement. Each tranche needs to be controlled, to make sure that payments arrive on time. For regular customers a company can set up internal current accounts to account for the transfer of funds for several orders at once.

As a rule, enterprises form a specialized service (department) that provides all the necessary document flow on order.

Calculation of expenses and prime cost of each product.

Small-scale production should have high competitive advantages to survive and operate successfully in the market environment. Among the rivals of such companies are both large-scale representatives of the sphere and other small-scale enterprises.

As for the cost of a commodity unit, in small-scale production it is higher than the cost of producing the same product with a mass method. That is why, in order to ensure competitive prices, you need to know exactly how much money is spent on the manufacture of each product, understand the cost structure, and also be able to manage the price of finished products.

It is possible to accurately calculate the cost price and cost structure only after processing design documents, creating a technological route and clarifying the price of materials. It is impossible to get such a calculation in a short time. In addition, in this case, the time costs of technologists and the warehouse are necessary, and this, in turn, is production costs. To quickly establish the order amount, you need to use estimating algorithms that provide a fairly high degree of accuracy in determining the cost of the project. The bid price calculated according to such schemes is preliminary. Already in the process of placing an order, the contractor specifies it, based on the full calculation of the cost of expenses.

The basis for determining the preliminary budget of the project is a questionnaire. This is an order configurator that allows you to set the main parameters that determine the price of products. The main problem in calculating the preliminary cost is the development of empirical algorithms that are individual for each type of product. The complexity of the calculations depends on the agreements with specific customers, which must be taken into account.

The complexity of planning small-scale production.

The development of a production plan for high-volume/mass production is a linear function, since each equipment in the process chain is used once. In small-scale production, each product range has an individual creation scheme. If there are several products in operation at the same time, then the routes of their manufacture intersect. In addition, the production process can be built in such a way that for the next technological operation, the part is re-supplied for processing to the same machine equipment for small-scale production. As a result, so-called return flows appear in the material flow structure of parts, and it becomes much more difficult to plan an industrial process. This nuance was not taken into account in the existing flow models. automatic lines, because as part of the mass production here, in order to ensure high performance, they use an additional piece of equipment.

If a large number of operations are attached to one workplace, an environment of frequently changing production conditions at workplaces is created. This is expressed (for example, in the areas of mechanical processing) in the fact that periodically there is a need to reconfigure the equipment, other tools and devices are needed, grades and grades of the processed material change at the workplace, new works are constantly mastered according to other schedules and specifications. All this requires additional time, which should be taken into account when creating a production plan. BUT the best way is a grouping during planning of similar orders. This reduces the amount of reconfiguration required.

If technological routes for product development intersect, equipment for small-scale production is used unevenly. In front of some machines, queues of parts awaiting processing are accumulating, while others, in the routes of parts or after a loaded machine, are idle. Due to the fact that the technologies for creating certain products differ and the incoming flow of orders fluctuates, at different times absolutely any equipment can be extremely in demand. If this situation arises, buying machines for small-scale production can become a pointless undertaking, as other equipment will be overloaded during the implementation of other orders.

Due to the fact that several projects are being carried out simultaneously, the technological process takes a long time, numerous machines for small-scale production are used to create products, the planning problem cannot be solved by enumeration of probable options. This may take an indefinite amount of time. To calculate the production plan, one should use empirical algorithms that take into account the characteristics of a particular production, or use estimated production scheduling.

The complexity of the production process.

Since high demands are placed on the accuracy of creating products, it is imperative to take into account the likelihood of defects in the production process. The more sensitive an order is to deviations, the greater the risk of rejects due to reduced manufacturing tolerances. Accounting for defects in the production of products is carried out in coefficients that increase the number of units that are put into production.

Let's compare mass and small-scale production. If we consider large-scale / mass production, then the defect is compensated by a significant volume of output. If this is a small-scale production of parts, non-conformity can cause significant financial damage. When a marriage occurs within the framework of a custom-made industrial process, the volume of manufactured products should be recalculated for all further operations. If the number of defective products exceeds the established standards, it is necessary to create an internal order for the production of the missing units. At the same time, the manufacture of these products goes through a full technological cycle. This operation is called "restart", and the cost of it is a production cost. Tracking the volume of defective products, recalculating products for manufacturing due to marriage, urgent "restart" - all these are serious problems if we consider small-scale production.

The cost of processing a product in small-scale production is much higher than in mass production, and therefore it is often more expedient from an economic point of view to modify defective products. The correction of non-conformity requires additional time expenditures of personnel and loading of equipment, as well as other resources. All this also leads to the fact that there are "flows of return" of products coming for revision, and it is necessary to adjust the technological process.

If complex products are made taking into account the probable marriage, if it does not happen, surpluses appear. To reduce costs, some production operations on the resulting excess units can be omitted. In this case, the surplus is a semi-finished product. To account for such products and work with them, you need a specialized warehouse, thanks to which you can:

take surplus goods new order, thereby reducing the amount of output to be produced. Here you need an outfit to finalize the surplus;
reserve the planned surplus for other new orders. In this case, you need to keep track of several orders all the time in terms of the appearance of marriage in them.

If you control and work with surpluses, you can reduce the production cost of output.

Each type of production has its own specifics when creating products, and it should definitely be taken into account. Otherwise the organization effective management small-scale production becomes a challenge. All the nuances must be taken into account when automating industrial processes.

Control over the production of each order.

Small-scale production implies mandatory control of the implementation of each order. It is necessary at any time to know the state of a particular project, what technological operation is currently being carried out, what difficulties have arisen during production.

To individualize each application in the enterprise, you can use barcodes for identification. If bar scanners are installed at each workplace in the workshop, it will be possible to dispatch orders in real time.

Each barcode scanner is configured work operation or a list of actions - when using one stroke scanner at the site. If the barcode scanner is tied to a technological procedure, not only the order is automatically identified, but also the specific manipulation being performed. Thanks to this, project dispatching is carried out in the shortest possible time. Entering information about the production of an order allows you to monitor the state of the production process according to a number of criteria:

all current orders;
application of a specific client;
specific project.

At the same time, it is very important how loaded the equipment for small-scale production is in the context of technological processes.

In addition to the fact that the enterprise needs to monitor the progress of client agreements, it is also necessary to monitor the preparation of the required documentation for orders and their shipments. When filling out an application, it is necessary to reserve materials for it, and already write them off when completed. That is, you need to fix each stage of the order, along with all the adjustments. Only the transparency of all processes will ensure effective implementation.

Reorganization of work of warehouses.

If this is a small-scale production, there are significant changes in the operation of storage facilities. The warehouse does not work according to the production plan, but is based on the requirements for the purchase of materials for all orders.

If we consider small-scale production, the warehouse functions as follows:

Tracks and maintains the minimum balance for frequently used materials. The calculation of the minimum balances is based on the two-week production needs for these materials.
When a new order arrives, the material in stock is reserved.
If the material is missing or not enough, a demand for its purchase is made.
Taking into account the requirements for the warehouse, suppliers are selected and orders are formed for them.
For new orders, the current cost of the material used is specified (if the price has not changed over the past three months).
For materials that are rarely used or purchased only in batches, the cost of the batch will be agreed with the customer.
When new materials arrive at the warehouse, they are reserved for current requirements.
When a material is needed for a manufacturing process, it is received from the warehouse and scrapped against a specific order.
Write-off Supplies used in production is carried out in proportion to the volume for each order for which they were used.

If the warehouse works according to this scheme, then all processes within the framework of project implementation become clear and understandable.

Accounting for small-scale production

Manufacturing operations are a factor that is quite difficult to take into account. It is necessary to fix the costs related to the cost of manufactured goods (services, works) in order to form the final indicators production activities enterprises.

It is necessary to calculate production costs completely and on time in order to:

make management decisions, the purpose of which is to increase income;
efficient use of production resources;
reduce the cost of manufactured goods.

Costing is the calculation of costs in monetary terms for the release of one or more commodity units.

At the moment, many regulations regulate the order manufacturing plant. Among them:

PBU 10/99 "Expenses of the organization";
PBU "On accounting and financial reporting in the Russian Federation";
Chart of accounts for financial and economic activities of organizations and instructions for its use;
other regulations.

Alas, this documentation does not give a clear idea of how to keep records of production operations and does not reflect the features of production activities. Most of the instructions for this industry regarding the accounting of production costs were developed on the basis of the Regulation “On the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxation of profits" ( approved by the Decree dated August 5, 1992 No. 552). It has not been used since chapter 25 came into force. tax code RF.

In this regard, enterprises themselves are forced to establish the procedure for fixing production costs, which should be fixed in the accounting policy of the company for accounting purposes.

At the same time, on the basis of the Letter of the Ministry of Finance dated April 29, 2002 No. 16-00-13 / 03, until the completion of work on the formation and approval by ministries and departments of the relevant industry regulatory documentation on the organization of accounting for production costs, calculation of the cost of goods (works, services ), on the basis of the Accounting Reform Program, enterprises, as before, are required to rely on the current industry instructions (instructions), taking into account the requirements, principles and rules for the recognition of indicators in accounting, disclosure of data in financial statements in accordance with the already adopted designated Program by regulatory documentation on accounting.

Let's talk about how accounting should be kept in small-scale production.

For accounting purposes, the costs associated with the release of products, the performance of work and the provision of services are attributed to the costs of the main activities (paragraph 5 of PBU 10/99).

Based on paragraph 7 of PBU 10/99, the costs of ordinary types of production activities include the costs of purchasing:

raw materials;
materials;
goods;
other inventories.

We are talking about values that are directly involved in the process of processing inventories for:

manufacturing products;
performance of work;
provision of services.

The generated costs should be divided into the following groups:

material costs;
labor costs;
deductions for social needs;
depreciation;
other expenses.

Important! When organizing cost accounting by expense items, it is necessary to establish and display in the accounting policy for accounting purposes a list of expense items (paragraph 8 of PBU 10/99).

According to the methods of attributing costs to the cost of products, works, services, the company's costs are:

direct (main);
indirect (overhead).

Direct costs are costs directly related to the release of a certain type of product (work, service). These include costs for:

depreciation technical means involved in production;
raw materials and materials for the manufacture of products;
semi-finished products own production;
the wages of the personnel involved in the production, in cases where it is possible to establish what kind of product the employee produces.

In addition, direct costs include the costs associated with auxiliary production and service farms.

Indirect costs are costs that are not directly related to the production of specific products (services, works). These are general production and general business costs. These may include costs for:

equipment depreciation;
wages of personnel who are either not employed at all in production, or in the case when it is impossible to establish for which types of products the labor force of employees was used;
payment for utilities;
rental of premises and equipment;
other expenses of general production and general economic purposes.

Since the enterprise independently determines what direct and indirect costs consist of, as well as the procedure for attributing them to cost, in the accounting policy in the section " Cost accounting procedure” can reflect, for example, the following provisions:

1. Production costs are accumulated on account 20 "Main production" with analytical accounting by types of nomenclature, categories of production costs, divisions.

2. General production costs are accumulated on account 25 "General production costs" and at the end of the month are written off to account 20 "Main production". In this case, the costs are distributed by nomenclature positions.

3. Direct costs associated with the manufacture and sale of products of own production, as well as the performance of work and the provision of services, are:

the actual price of raw materials and (or) materials that are used in the manufacture of products (performance of work, provision of services) and (or) underlie them or act as an integral component in the production of products (performance of work, provision of services);
price of semi-finished products own production that are used in production;
the price of finished products that are used in the production process;
general business expenses.

4. General production costs associated with the manufacture and sale of products of own production, as well as the performance of work and the provision of services, are:

the actual price of raw materials and (or) materials used for general production purposes;
depreciation deductions for fixed assets for production and general production purposes;
depreciation deductions for intangible assets of production and general production purposes;
the price of purchased products and finished products used in the production process;
production and general production costs for work and services of third-party enterprises;
the cost of wages to the main production workers and insurance deductions;
costs of upcoming periods in the part that relates to general production costs.

5. Work in progress in the case of an enterprise of mass and serial type is reflected in the balance sheet at the standard (planned) production cost (in accordance with clause 64 of the Regulation on Accounting and Reporting).

6. General production (indirect) costs are accounted for in the debit of account 25 "General production costs" in proportion to the proceeds from the sale of products (works, services).

7. Management costs, which are taken into account in the debit of account 26 "General business expenses", at the end of the reporting period are not distributed among the objects of calculation as conditionally fixed. They are written off directly to the debit of account 90 "Sales of products (works, services)" with distribution between product categories in proportion to the share of sales proceeds (based on the Chart of Accounts).

8. Commercial and administrative costs are attributed to the cost of goods sold, goods and services (based on paragraph 9 of PBU 10/99 and the Chart of Accounts):

in full in the reporting year, they are recognized as expenses for ordinary activities. Exceptions are expenses aimed at generating income in the future;
expenses that relate to the receipt of income in the future are taken into account as part of deferred expenses. Write-off occurs when the revenue appears, to achieve which they were directed;
the enterprise, at its discretion, determines whether or not to take into account commercial and administrative costs as part of the expenses of the coming periods, and also to attribute them to current costs or not.

Based on paragraph 17 of PBU 10/99, accounting costs must be taken into account regardless of whether the company wanted to make a profit or other income or not. The form of expenditure (cash, natural) also does not matter.

Both direct and indirect costs for accounting purposes are recognized during the reporting period in which they are incurred.

Based on the Chart of Accounts, the costs associated with the release of products are recorded on account 20 "Main production".

If we are considering small-scale production, in this case it is better to use the order-based method of calculating production costs. This method also applies when:

there is a single small-scale production;
work is carried out on the basis of work contracts (paid services);
technically complex products are produced (shipbuilding, aircraft industry, etc.);
products are produced that have a long production cycle (construction, power engineering, etc.).

When the order method is used, the cost accounting is carried out in accordance with the estimate (calculation) attached to a specific order or group of homogeneous orders.

For each contract (or a group of them), an estimate (calculation card) is drawn up. The enterprise, at its discretion, develops forms of estimates and calculation cards with their subsequent approval in its accounting policy.

The estimate (calculation card) should include:

the name together with the description of products, production services (works);
a list of raw materials, materials and other costs required for the manufacture of an order.

The costs for each of the projects are recorded as the product goes through the stages of production.

If the order method is used, the costs are taken into account on account 20 for each open order in a separate order.

Direct costs directly related to the implementation of the project are reflected in the debit of account 20 in correspondence with the cost accounting accounts. In doing so, the wiring is performed:

debit bills 20bills 10 / 60 / 70 / 68 / 69 / others– reflected direct costs for the manufacture of order No. 3 for Fluger LLC (raw materials and services, services of third-party enterprises related to the manufacture of the order, payment labor activity workers employed in production, etc.).

account 25"General production expenses" are debited to the debit of account 20 "Main production" every month.

Costs that are taken into account account 26"General expenses", debited or debited every month bills 20"Main production", or in debit accounts 90.2 sub-account "Cost of sales" based on the approved accounting policy.

At the same time, these costs are divided between orders in proportion to the cost distribution base. The selected distribution base is fixed in the accounting policy for accounting purposes (paragraph 7 of PBU 1/2008).

The company can choose one of the following distribution methods:

Issue volume. Expenses are distributed in proportion to the volume of products produced during the current month and services provided, expressed in quantitative terms.

Planned production cost. Costs are distributed in proportion to the planned price of goods produced during the current month, services provided.

Salary. Expenses are distributed in proportion to the cost of wages for the main workers employed in production.

material costs. The costs are distributed in proportion to the material costs, which are reflected in the items production costs and are part of them.

Direct costs. Distribution in proportion to direct costs:

main and auxiliary production for accounting;
direct costs of the main and auxiliary production;
overhead direct costs for tax accounting. About how dividing expenses into direct and indirect reduces income tax,

Separate items of direct costs. The distribution is carried out in proportion to all direct costs by cost items.

Revenue. The distribution is proportional to the proceeds from each type of product (work, service).

If these are general production and general business expenses, then you can stop at the distribution method, detailing up to the industrial site and expense item. This is necessary if you need to apply different methods of distribution for different types of costs.

In a similar way, you can install general principle distributions for all costs recorded in one account or one section.

When indirect costs are related to the cost of products, the following posting is made:

debit bills 20"Main production" credit accounts 25 (26)– taken into account as part of the production costs for the execution of order No. 3 for OOO Fluger general production (general business) expenses.