Problems of development of mechanical engineering production in state companies

Abstract

This article is devoted to areas of concern of mechanical engineering production in companies with the participation of the Russian Federation and Russian regions. The author revealed tools and algorithms for making decisions on the development of mechanical engineering production in state companies. The article also talks about sources of financing for development and innovation in production. Among state companies developing mechanical engineering production are JSC “Severnaya zarya”, JSC “Vladimirsky plant “Electropribor”, JSC “Chelyabinsk mechanical plant”, JSC “Special design bureau “Turbina” and JSC “United Shipbuilding Corporation”. The author analyzed why state companies don’t develop production. Among identified problems a significant negative impact is exerted by: the duration and excessive regulation of decision-making on modernization or another area; low level of initiative and motivation of members of management bodies and employees; disinterest of decision makers in the development of the company with state participation; distribution of powers of approval of development in the organization between various state executive bodies and a large number of officials; uncertainty about the future of the company. Lack of innovations leads to degradation of companies with state participation, financial and other loses for shareholders.

Development Of Functional Cost Analysis In Machine-Building Enterprises

“…The traditional cost accounting system was created several decades ago, when the range of products manufactured by enterprises was limited and the dominant costs were the cost of basic materials and labor of basic production workers. Overhead costs were relatively small, so cost distortions due to inadequate allocation of overhead costs were negligible (Yakovlev, 2020).…”