Improvement of cost accounting for plant sections

Abstract

TsKBA. The borrowed data do not include high-alloy steels and other materials widely used in fittings manufacture. This has lead to the need to investigate tool durability if not within the fittings manufacture subbranch, then at least for the whole branch of chemical and petroleum engineering.Significant reserves are hidden in an inadequate organizational structure, or more precisely, in the absence of specialization in auxiliary production. Each plant is forced to manufacture the required packaging, technological equipment, or various tools, to overhaul its equipment, etc. The majority of the tool workshops of the firms represent small or medium subsections. The low concentration in the manufacture of products of the same type prevents the use of highly productive special equipment and modern methods for the organization of labor. In comparison with specialized firms, the output of these workshops is lower by 50-6070 and the cost of tool preparation higher by a factor of 3-4.To solve the problems discussed in the present article, the following measures must be taken: to develop and introduce at the large plants and combines of the subbranch specialized productions of process equipment and tools with the aim to increase the serial output of tools, to improve their quality, and to reduce the labor requirement and costs; to organize on cooperative principles the supply of all plants of the subbranch with tools, and to organize a specialized tool manufacture in the chemical and petroleum engineering branch.