Визначення внеску НТПВ у формування прибутку від реалізації продукції підприємства
No Thumbnail Available
Date
2015
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Abstract
Досліджено питання фінансування стадії науково-технічної підготовки
виробництва (НТПВ). Для забезпечення стадії НТПВ необхідними коштами
запропоновано акумулювання власних коштів підприємства від реалізації науково-технічної продукції. Запропоновано використання частки прибутку від реалізації
продукції для фінансування НТПВ. Розвинуто методичні засади визначення внеску
НТПВ у формування прибутку підприємства. Proceedings of scientific and technical preparation of production requires certain costs,
as it requires the use of machines, equipment, technologies with high technical and economic
indicators. Financing of STPP is a prerequisite in order to achieve the desired result, and,
accordingly, production of a certain product (development). The article examines problem of
financing the stage of scientific and technical preparation of production (STPP). The funds
needed to finance the STPP stage, can be obtained by direct sale of products of STPP. Another
way for the STPP products realization is the implementation of the design and technological
documentation, scientific and technological working in own production. In most cases, the
results of the stage of STPP are directly introduced into the production of new or improved
products. In that case it is not about direct result of the final working of STPP. However, the
activity of this stage significantly affects the overall performance of the enterprise. It is
therefore possible to determine the result of the stage of STPP as a share of the profit of the
enterprise. It this case this part of the profits can be used to finance the STPP stage in process
of its redistribution, which enables to conduct new research and development of the enterprise
or to upgrade existing technology. In order to determine the profits of the stage of scientific
and technical preparation of production as a share of scientific-research complex of work in
the final result of the enterprise it is proposed to reflect partial profits of STPP considering
income from sales of the enterprise and the coefficient of contribution to the forming the STPP
profits. The coefficient of contribution to the forming the STPP profits of the enterprise is
proposed determine by taking into account a number of factors that impact on the financial
performance of the enterprise on the stage of STPP. The composition of such factors should be
investigated and form for the resource and process approach. From the standpoint of resource-procession approach is obvious that to determine the STPP contribution to the forming of
financial results of the company, it is necessary to determine the share of the scientific and
technical operations deposit in the production. It is appropriate to define the deposit of the
stage of STPP, if the product that is produced now are innovative, modernized or
characterized by improved technical and economic parameters in comparison with a product
that was made in previous periods, or analogs on the market. Accordingly to determine the
contribution of scientific and technical works that provide innovation or modernization of the
product, it is necessary to identify the contribution of innovative work in total work performed
during production. Consequently, it is proposed to determine the coefficient of contribution to
the forming the STPP profits of the enterprise on the basis of partial indicators that reflect the
impact of relevant factors. The own funds from scientific and technical products sales
accumulation is offered in order to provide the necessary funds. The use of share of profits of
products realization to finance STPP is offered. Methodical bases of determining of the STPP
contribution to the profits forming are developed.
Description
Keywords
науково-технічна підготовка виробництва (НТПВ), фінансування НТПВ, внесок НТПВ у формування прибутку, scientific and technical preparation of production (STPP), financing the STPP, STPP contribution to the profit forming
Citation
Мазур А. В. Визначення внеску НТПВ у формування прибутку від реалізації продукції підприємства / А. В. Мазур // Вісник Національного університету "Львівська політехніка". Серія: Менеджмент та підприємництво в Україні: етапи становлення і проблеми розвитку : збірник наукових праць. – 2015. – № 835. – С. 165–171. – Бібліографія: 3 назви.