VKR on the design of the stavator frame

Contents

Summary

Introduction

1. DESIGN PART

1.1. Overview of Cultivator Designs for

gardenings

1.2. Design design and operating principle

cultivator

1.3. Rationale for the topic

1.4. Calculation of the main parameters of the cultivator

1.5 Strength calculation of cultivator frame

in CAD SAD/CAE

2. ENVIRONMENTAL PART

3. SAFETY OF LIFE

4. ECONOMIC PART

Conclusion

List of literature used

Introduction

The main direction of the development of agricultural production is its intensification on the basis of integrated mechanization and automation of production processes, chemization and wide land reclamation.

In recent years, the Republic of Uzbekistan has taken significant measures to increase the production of agricultural machinery and improve its quality, which has made it possible to increase the level of mechanization of agricultural production, reduce the timing of agricultural operations and reduce labor costs for the production of a unit of products.

In the light of the challenges of technological progress, machine systems for the integrated mechanization of all sectors of agricultural production are being developed and created, the working speeds of mobile machines are increasing and their working grips are increasing. The energy saturation of tractors and the stationary nature of energy means are increasing, flow lines for post-harvest processing of crops are being created, rational systems for managing agricultural machines, including automatic ones, are being developed and implemented.

As in industry in agriculture, suspecham uses one of the important reserves of increasing labor productivity - increasing working speeds. This allows reducing metal costs for manufacturing machines, reducing fuel costs. The transition to operating speeds of up to 9 km/h has already been carried out on a large scale. In the near future - an increase in the operating speeds of machine-tractor units up to 15 km/h.

Of great importance is the versatility of machines that allows a smaller number of them to perform a large amount of work, as well as the unification of units and parts, which facilitates the manufacture of spare parts and repair of equipment.

The productivity depends to a large extent on the correct selection of the gripping width according to the specific conditions. In virgin areas, for example, the use of wide-grabbed sowing and harvesting units gives good results.

In the general set of technological operations when cultivating crops, sowing and planting has a decisive role. During sowing, the change by seeders is placed in longitudinal, transverse and vertical directions. At the same time, they strive to create the necessary and sufficient conditions for the formation of optimal density of plants and the production of a programmed crop.

Technical specifications

2.1. The main characteristics of the cultivator of the main design, (working tools: lancet legs, chisels and rollers), are given as follows.

2.1.1. Type - Trailer

2.1.2. Aggregated with class tractors, not less than (5 - 6) *

2.1.3. Performance, ha/h 5 - 10.8

2.1.4. Structural width of the grip, m 7.2.

2.1.5. Transport speed, km/h, up to 30.

2.1.6. Operating speed on main operations, km/h 7... 15.

2.1.7. Soil crumbling,% size of soil lumps: more than 2.5 cm, no more than

less than 2.5 cm, not less than 25.

2.1.8. Destruction of weed vegetation,%, at least 95.

2.1.9. Preservation of stubble and other plant residues on

soil surfaces,%, not less than 80.

2.1.10. Field surface ridge, cm, maximum 4

2.1.11. Processing depth, cm with lancet paws, up to 20

bit (without rinks), up to 30 rinks, up to 6.

2.1.12. Number of working elements (legs, bits), pcs. 24

2.1.13. Overall dimensions in operating position, mm, maximum:

Heights - 1800

Shirin - 7630

Length - 8800

2.1.14. Overall dimensions in transport position, mm, not

more than:

height-3100

width-5300

length-8800

2.1.15. Weight of cultivator, kg - 6900

2.1.16. Base by wheels in transport position, mm

front wheels - 2680

rear wheels - 3224

2.1.17. Minimum turning radius (outer), m 9.25

2.1.18. Number of lubrication points, pcs.:

Total - 41

- periodic - 1

- seasonal - 40

2.1.19. Time between failures of the second difficulty group, h, not less than 90

2.1.20. Average service life, years - 10

2.1.21. Readiness factor, not less than - 0.97

2.1.22. Process reliability factor - 0.98

* Data on the capacity of tractors used shall be specified by type of work.

2.2. Main characteristics of cultivator equipped with additional option

(dental harrow) are shown in Table 2.

Table 2

Items Indicator, characteristic Value

2.2.1. Type Trailer

2.2.2. Aggregated with class tractors, minimum: (5 - 6) *

2.2.3. Performance, ha/h 5 - 10.8

2.2.4. Design width of grip, m 7.2

2.2.5. Transport speed, km/h, up to 30

2.2.6. Operating speed on main operations, km/h 7 - 15

2.2.7. Depth of soil treatment with teeth at inclination angle (with lancet paw), cm

- angle 0 °

- angle 15 °

- angle 30 °

- angle 45 °

- angle 60 °

- angle 75 °

875

3,5

21

2.2.8. Soil crushing,%

size of soil lumps (with a lancet paw):

more than 2.5 cm, not more than - 75

less than 2.5 cm, not less than - 25

2.2.9. Soil crust destruction,% - 90

2.2.10. Destruction of weed vegetation (with insole paw),

%, not less than - 80

2.2.11. Field surface ridge, cm, not more than 8

2.2.12. Number of three-row sections with spring teeth, pcs. 4

2.2.13. Number of spring teeth, pcs. 36

2.2.14. Distance between grooves of teeth, cm 10.2

2.2.15. Processing depth, cm bit, up to 30

harrow teeth, up to 8

2.2.16. Number of working tools (bits), pcs. 24

2.2.17. Overall dimensions in operating position, mm, maximum:

Height - 1800

width - 7630

length - 9000

2.2.18. Overall dimensions in transport position, mm, maximum:

Height - 3100

Width - 5300

Length - 9000

2.2.19. Minimum turning radius (outer), m 9.25

2.2.18. Weight of cultivator, kg 6775

2.2.20. Number of lubrication points, pcs.:

total - 33

periodic - 1

seasonal - 32

2.2.21. Time between failures of the second difficulty group, h, not less than 90

2.2.22. Average service life, years 10

2.2.23. Readiness factor, not less than 0.97

Cultivator device

3.1. Composition and device of the cultivator of the main version

The cultivator (Figure 3.1) consists of a slab 1, a central section 2, a left section 3 and a right section 4. The left and right sections 3 and 4 are hinged to the central section 2 by means of hinges. Bottom 1 in rear part is pivotally connected to section of central part 2, and in front part it has farcop for connection to tractor.

Sections central 2, left 3 and right 4 rest on the soil with wheels, front, vane, 5.6.7 and 8, and single 9 and paired wheels 10 are installed in the rear of the sections. Sections 2,3,4 are equipped with working tools, lancet legs or chisels. Rollers 14 are installed in rear part of sections by means of brackets.

1.3 Rationale of the topic

In recent years, the Republic of Uzbekistan has taken significant measures to increase the production of agricultural machinery and improve its quality, which has made it possible to increase the level of mechanization of agricultural production, reduce the timing of agricultural operations and reduce labor costs for the production of a unit of products.

In the light of the challenges of technological progress, machine systems for the integrated mechanization of all sectors of agricultural production are being developed and created, the working speeds of mobile machines are increasing and their working grips are increasing. The energy saturation of tractors and the stationary nature of energy means are increasing, flow lines for post-harvest processing of crops are being created, rational systems for managing agricultural machines, including automatic ones, are being developed and implemented.

As in industry in agriculture, suspecham uses one of the important reserves of increasing labor productivity - increasing working speeds. This allows reducing metal costs for manufacturing machines, reducing fuel costs. The transition to operating speeds of up to 9 km/h has already been carried out on a large scale. In the near future - an increase in the operating speeds of machine-tractor units up to 15 km/h.

Of great importance is the versatility of machines that allows a smaller number of them to perform a large amount of work, as well as the unification of units and parts, which facilitates the manufacture of spare parts and repair of equipment.

The productivity depends to a large extent on the correct selection of the gripping width according to the specific conditions. In virgin areas, for example, the use of wide-grabbed sowing and harvesting units gives good results.

In the general set of technological operations when cultivating crops, sowing and planting has a decisive role. During sowing, the change by seeders is placed in longitudinal, transverse and vertical directions. At the same time, they strive to create the necessary and sufficient conditions for the formation of optimal density of plants and the production of a programmed crop.

Stability of frontal guns movement is ensured already by selection of structural parameters of the unit or by introduction of additional control or driving forces acting on the gun.

One of the easiest ways to achieve the stability of the MTA movement is to use a stabilizer in the form of a keel, which prevents deflection at each random rotation of the tractor and contributes to the steady movement of the tool during processing of straight crops, but this method increases the traction resistance.

1.4 Calculation of the main parameters of the cultivator

Joint strength and allowable stresses

The strength of the weld joint depends on the following main factors: the quality of the base material, determined by its ability to weld, the perfection of the welding process; connection constructions; welding method; nature of operating loads. Low and medium carbon steels are well welded. High-carbon steels iron and non-ferrous metal alloys weld worse. Welding blemishes such as non-rotors and undercuts, slag and gas inclusions, metal accumulations at the intersection of joints of it.p significantly reduce strength. These defects are the main causes of cracks both during welding and during the operation of the products. The effect of process defects in welding is greatly enhanced by variable and impact loads.

Effective measures to increase the strength of welded joints are: automatic flux welding and welding in protective gas; heat treatment of welded structure (annealing); sticking with shotgun and minting seams. These measures make it possible to increase the strength of composite welded parts at variable loads in 1.5.... 2 times and even bring it to the strength of integral parts.

The variety of factors affecting the strength of welded joints as well as the approximation and conditionality of calculation formulas cause the need for experimental determination of permissible stresses.

To calculate the connection made by spot welding. Given F = 3500H, δ = 3mm, material-steel 10, alternating load (R = 1)

Ii. environmental part

Stamping (stamping) - the process of plastic deformation of the material with a change in the shape and size of the body. Most often, metals or plastics are stamped. There are two main types of stamping - sheet and volumetric. Sheet stamping implies a body in its original form, one of the measurements of which is negligible compared to the other two (a sheet of up to 6 mm). An example of a sheet forming process is a sheet metal punching process which produces a perforated metal (a punch sheet). Otherwise, stamping is called volumetric. For the stamping process, presses are used - devices that allow you to deform materials using mechanical action.

By the type of tooling used, the stamping of sheet materials can be divided into the following types:

stamping in tool dies,

stamping with elastic media,

pulse stamping,

blast stamping,

roll stamping.

The environmental problems in this industry are primarily related to the following:

• Air emissions

• Solid waste

• Wastewater

• Noise

Emissions to the atmosphere

Dust and particulate matter

Dust and solids occur to varying degrees at each stage of the process and consist of mineral oxides, metals, mainly manganese and lead, and metal oxides. Dust is released during thermal (for example, melting furnace) and physicochemical technological processes - for example, forming and production of a rod, as well as during mechanical actions, such as loading/unloading of raw materials, mainly sand, as well as casting and finishing processes.

Recommended measures to prevent and reduce unorganized dust emissions include the following:

• use of pneumatic conveyor systems, in particular for transportation and supply of additives to the production area;

• Use of closed dust-suppressing conveyors at loading/unloading points, especially for the supply of sand to the forming shop;

• cleaning the return belt in the belt conveyor system to remove dry dirt;

• Use of storage facilities for stacks in the premises or under the roof, and when open storage is inevitable, use of water spraying system, dust suppressants, wind protectors and other stacking methods;

• use of closed silos for storage of bulk powder materials;

• perform regular plant maintenance and maintain cleanliness and order to minimize minor leaks and spills.

During the melting process, emissions of particulate matter (PM) in the form of dust, metal particles and metal oxide vapors vary depending on the type of furnace, fuel, molten metal and smelting characteristics. Luggers emit the most significant amounts of solid particles (for example, coke, fly ash, silica, rust and limestone). Electric arc furnaces (EEUs) also serve as a source of significant amounts of PM during loading, at the beginning of melting, during oxygen blowing and in the decarburization step. Other types of smelters provide lower emissions, especially induction electric furnaces. Smelting metal loading emissions range from negligible values for certain non-ferrous metals to 10 kg/t and higher when smelting cast iron in a cupola .

The following methods to prevent pollution are recommended:

• Use of induction electric furnaces, if possible;

• The use of open-hearth furnaces is no longer considered an appropriate method of steel smelting and should be avoided;

• It is necessary to avoid the use of traditional wagon technology. When using wagons, improved technologies should be used to increase the energy efficiency of the furnace and reduce the loading of coke, including the use of oxygen blast or oxygen enrichment of air blast; overheating of blast air in cans on hot blast; the use of coxless wagons in which the metal charge is heated by burning natural gas; Use in smelters of technologies that reduce energy consumption (e.g. installation of oxygen-fuel burners, creation of slag foam in EDS or oxygen blast, if applicable); installation of exhaust caps for off-gases of wagons, casings with exhaust umbrellas for electric arc furnaces (EDP) and exhaust caps for electric induction furnaces in order to reduce unorganized emissions. Installation of suitable furnace cap systems will capture up to 98% of dust from the furnace;

• The use of dust control technologies usually involves the installation of bag filters and cyclones to reduce dust emissions during smelting. Wet scrubbers can be used to capture water-soluble substances (such as sulfur dioxide (SO2) and chlorides). The use of pre-treatment cyclones and bag filters usually reduce emissions to 10 mg/Nm3 and below.

Metals

Metal emissions should be monitored in smelting and casting processes. Metal emissions can occur as a result of evaporation and condensation of the metal during casting of the metal melt into molds. When casting ferrous metals, the particles may contain heavy metals such as zinc (mainly using galvanized steel scrap), cadmium, lead (for example, from painted scrap metal), nickel and chromium (the last two metals are released during the casting of alloyed steels) depending on the steel grade produced and the scrap metal used.

High-performance dust removal techniques (described in the Dust and Solids section of this manual) should be used to control particulate metal emissions. Emissions of gaseous metals should be combated by the installation of dry and semi-dry scrubbers in combination with dust removal methods.

Greenhouse gases (GHG )

The casting process is energy-intensive and results in significant carbon dioxide (CO2) emissions, primarily associated with fuel combustion.

The main share of energy is spent on the smelting process (40-60% of the total consumed energy). The energy supply for casting ranges from 500 to 1200 kWh/t of metal loading for ferrous metals and from 400 to 1200 kWh/t of aluminum loading .

Recommended methods to prevent and control carbon dioxide (CO2) emissions include:

• Replacement of traditional wagons with electroinductive, cox-free or oxygen-blown wagons. Use of medium frequency power in electric induction furnaces;

• Limiting energy consumption and increasing energy efficiency through primary measures, including but not limited to: o Sufficient heat insulation of the surface to limit heat dissipation; o Achieving an appropriate air/fuel ratio with a reduction in excess O2; o Installation of heat recovery systems; The use of exhaust heat by suitable heat exchangers for the production of hot water, hot air and/or steam;

• Use of the best available combustion technology, e.g. air blast oxygen enrichment, preheating of the charge and automatic regulation of combustion parameters;

• implementation of the required operating and maintenance procedures for the equipment and elimination of partial loading of the equipment ;

• heating of scrap metal before its use;

• reduction of fuel consumption for ladle heating and thermal treatment of metal melt by means of introduction of gas recovery and/or combustion control;

• Fuel selection with low carbon to calorific ratio (e.g. natural gas [CH4]). CO2 emissions from CH4 combustion are approximately 60% less than those from coal or petroleum coke.

Solid waste

Solid waste includes spent sand, slag from sulfur treatment and smelting, dust collected in emission toxicity reduction systems, refractory waste, as well as liquid and sludge from scrubbers.

General methods for handling stamping waste include the selection, design and construction of metal storage areas, dust obtained from filter cleaning, refractory waste, slag and spent sand with due regard to geological and hydrogeological conditions to avoid possible contamination by heavy metal removal. Loading/unloading sites and reagent storage areas (e.g. resins and binders) shall be designed to minimize the risk of spillage.

Spent sand

Spent sand from the foundry, in which sand molds are used, constitutes a significant part of the total amount of waste. Sand for molds and rods makes from 65 to 80% of the total amount of waste from the foundry of ferrous metals.

Recommended methods for preventing and controlling sand waste include the following:

• Maximum secondary use of sand at the enterprise;

- consideration should be given to external reuse of spent sand (for example, as a material for concrete and pavement and for the production of bricks, concrete filling and construction backfilling);

- The crude moulding mixture should be used for the second time after separation from the metal casting and regeneration .

Dust from cleaning equipment

Dust from abatement equipment may contain zinc, lead, nickel, cadmium, copper, aluminum, tin, chromium and other metals and may be considered hazardous waste. Dust from emission control equipment in the non-ferrous metal foundry often contains quite large amounts of metals, so the release of these metals is economically profitable. Dust from the filters should be sent back to the furnace as much as possible. This allows the recycling of dust to release metals and minimizes the placement of dust in landfills.

Slag waste

Slag wastes usually have a complex chemical composition and contain a variety of contaminants from scrap metal. They can make up about 25% of the mass of solid waste from foundry. Conventional components of slag include metal oxides, molten refractories, sand, and coke ash (when coke is used). Fluxes may be added to facilitate removal of slag from the furnace. Slag can be hazardous if it contains lead, cadmium or chromium from molten steel or non-ferrous metals.

Recommended methods for preventing and controlling waste slag include the following:

• Slag production should be minimized through the following process optimization measures:

- sorting of scrap metal improves metal quality and reduces possibility of formation and release of contaminated slag. Scrap of electronic equipment, painted scrap and scrap of old vehicles may be a source of contamination and should be carefully inspected and sorted;

- reduction of metal melting temperature;

- optimization of fluxes and refractory coating usage;

• it is necessary to reuse slag and extract valuable metals from it. Secondary applications can include, depending on the characteristics of the slag, the production of blocks, the use of a road base and coarse aggregate as a material.

Sludge processing

The waste water sludge may contain heavy metals (e.g. chromium, lead, zinc and nickel) as well as oily lubricants. A small part of the sludge from waste water treatment can be reused inside the plant, but most of it is sent for disposal at landfills. Metals can be removed from it in significant quantities, and this should be taken into account when developing a re-use option, as well as when deciding on the applied insulation coatings for landfills and preventive measures to prevent the removal of hazardous substances. For secondary use, the slurry may require pretreatment, which typically consists of pressing, drying and granulation.

Process wastewater

The largest amounts of water are used in foundry in cooling systems of electric furnaces (induction and arc), wagons and in wet dust removal systems. In most foundries, water management activities involve the reuse of water, resulting in a minimum amount of runoff. The use of wet dust removal methods can increase the use of water and create problems in its subsequent purification and removal. In the production of rods, washing solutions discharged from cold and hot rod boxes contain biodegradable amines and phenols. In the injection molding process, a waste water stream is generated that requires processing to remove organic substances (e.g. phenol, oils) before it is discharged. If the mold is cooled with water, waste water containing metals and suspended solids can be formed. Waste water with suspended and dissolved solids and low pH is also formed using soluble salt rods. Wastewater can occur during certain finishing operations, such as quenching and cleaning, and it can contain large quantities of oils and suspended solids.

Recommended methods to prevent pollution from foundries include the following:

• installation of closed circuits for cooling water to reduce water consumption and discharge;

• secondary use of the tumbling liquid by removing suspended substances from it by precipitation or centrifugation, followed by filtration;

• Storage of scrap metal and other materials (e.g. coal and coke) at closed and/or leak-proof sites to limit storm water pollution and facilitate drainage collection.

Process Waste Water Treatment

Wastewater treatment methods from industrial processes in this industry include separate collection depending on the sources of their formation and preliminary treatment of wastewater streams to reduce the content of heavy metals in them by chemical deposition, coagulation with flocculation, etc. Typical wastewater treatment methods include: oil traps; surface collection or separation devices for petroleum products and floating suspended solids; filtering to separate the filtered fraction of suspended solids; averaging of effluents by volume and composition; precipitation to reduce suspended solids using clarifiers; dehydration and disposal of treatment wastes at special landfills intended for disposal of hazardous wastes. Additional measures may be required to further remove metals by membrane filtration or other physicochemical methods of purification, the removal of persistent organic substances by activated carbon or intensive chemical oxidation, the removal of chemicals or nutrients to reduce nitrogen content and to reduce effluent toxicity by appropriate technology.

Noise

Various sources of noise are present in the casting process, including loading/unloading of scrap metal, loading of the furnace and smelting in EDS, fuel burners, knocking out and blasting of molds and rods, as well as transportation and ventilation systems. Recommended noise control techniques include the following:

- fencing of production buildings and/or their sound insulation, fans, insulation of ventilation pipes and use of dampers;

- provision of shelter and fencing of areas of storage and loading/unloading of scrap metal, as well as processes of knocking out and cutting of castings,

- Introduction of noise control measures, including limitation of loading/unloading and transport of scrap metal at night.

Fire and explosive safety

Fire is called uncontrolled burning, developing in time and space, dangerous to people and causing material damage. Fire and explosive safety is a system of organizational and technical means aimed at the prevention and elimination of fires and explosions.

Fires in industrial enterprises, in transport, in everyday life pose a great danger to people and cause huge material damage. Therefore, issues of fire and explosive safety are of state importance.

Liquid fire extinguishing substances water solutions of some salts are among, for example, bicarbonate of sodium, chloride calcium, chloride ammonium, ammiachnofosforny salts, etc. Their effect in extinguishing a fire is based on the formation on the surface of the burning material of insulating films arising from evaporation from solutions of water salts. These films prevent oxygen from entering the surface of the burning material. In addition, a significant amount of heat is spent on evaporating water, which leads to a decrease in the temperature of the combustion center. When some salts are decomposed by combustion, incombustible gases are released in the air, reducing the concentration of oxygen.

Powder fire extinguishing compositions prevent oxygen from entering the surface of the burning material. They are used to extinguish small amounts of various combustibles and materials which cannot be extinguished by other extinguishing agents. Examples of these materials are potassium and sodium chlorides, powders based on sodium and potassium carbonate and bicarbonate.

During various technological processes, hazardous areas arise at the production site, in which hazardous and/or harmful production factors affect the workers. An example of such factors is the danger of mechanical injury (injury due to the effects of moving parts of machines and equipment, moving articles falling from the height of objects, etc.), the danger of electric shock, the influence of various types of radiation (thermal, electromagnetic, ionizing), infra and ultrasound, noise, vibration, etc.

The dimensions of the hazardous area in the space can be variable, which is due to the movement of parts of equipment or vehicles, as well as the movement of personnel, or constant.

Protective devices, or fences, are devices that prevent the appearance of a person in a dangerous area. Fences can be stationary (non-removable), movable (removable) and portable. Practically protections are carried out in the form of various grids, lattices, screens, casings, etc. They should be sized and installed in such a way as to exclude human access to the danger zone in any case.

Certain requirements shall be complied with when arranging the enclosures:

fences must be strong enough to withstand the impact of particles (chips) that occur during the processing of parts, as well as the accidental impact of maintenance personnel, and are reliably fixed;

fences are made of metals (both solid and metal grids and grids), plastics, wood, transparent materials (organic glass, triplex, etc.);

all open rotating and moving parts of machines shall be covered with fences;

the inner surface of the enclosures shall be painted in bright colours (bright red, orange) to be visible if the enclosures are removed;

operation with removed or faulty fencing is prohibited.

Safety devices are devices that automatically disconnect machines or units when a parameter of the equipment exceeds the permissible values. This link is destroyed or not actuated when the operating mode of the equipment deviates from normal. A well-known example of such a link is fuse ("plugs"), designed to protect the electric network from high currents caused by short circuits and very large overloads. Such currents can damage electrical equipment and insulation of wires, as well as lead to a fire. The fuse acts as follows: the current passes through a thin wire (fuse), the section of which is designed for a certain maximum current. When overloading, the wire melts, disconnecting the faulty or overloaded section of the network.

Blocking devices exclude the possibility of a person entering a danger zone or eliminate a dangerous factor during a person's stay in a danger zone. According to the principle of action, mechanical, electrical, photovoltaic, radiation, hydraulic, pneumatic and combined blocking devices are distinguished.

It is widely known to use photovoltaic locking devices in turnstile structures installed at the entrances of metro stations. Passage through the turnstile is controlled by light rays. When an unauthorized attempt is made to pass through a person's turnstile to the station (no magnetic card is shown), he crosses the luminous flux incident on the photocell. The change in luminous flux gives a signal to the measuring-command device, which drives the mechanisms that block the passage. When a pass is authorized, the locking device is disabled.

Various alarm devices are designed to inform personnel about the operation of machines and equipment, to warn about deviations of technological parameters from the norm or about an immediate threat.

According to the information presentation method, sound, visual (light) and combined (light-sound) signalling are distinguished. In the gas industry, an odor alarm is used for gas leakage, mixing smelling substances to the gas.

Protection of a person from electric shock

Safety during operation with electrical installations is ensured by the use of various technical and organizational measures. They are regulated by the current rules for the device of electrical installations (PUE). Technical means of protection against electric shock are divided into collective and individual, means that prevent people from touching the elements of the network under voltage, and means that ensure safety if the touch did occur.

Main methods and means of electrical protection:

insulation of conductive parts and its continuous monitoring;

installation of protective devices;

warning alarm and interlocks;

the use of security signs and warning posters;

use of low voltages;

electrical separation of networks;

protective grounding;

potential equalization;

zeroing;

protective shutdown;

means of individual electric protection.

Vehicle Maintenance Safety

1. Keep the work center clean and in order. Fill the spilled oil products with clean sand, then remove them and dry the traces of liquid. Wipe material is collected in iron box with tight cover.

2. Remove units carefully clean and wipe so that it is convenient to disassemble them.

3. During operation it is forbidden to get on movable wheels and other unstable parts of the machine.

4. Cylinders and pistons cannot be placed on the edge of the table or mast.

5. Do not disassemble or assemble the units in suspended condition.

6. When removing or installing elastic coil springs, they are used by special extractors that prevent the spring from leaving.

3.8. Safety precautions for repairman locksmith

1. During operation, the following hazardous industrial factors can be affected: injuries during operation with a faulty tool, leg injury during fall of parts and assemblies, excess of the maximum permissible load during carrying of gravity, poisoning and burns during use of flammable liquid.

2. During operation, the repairman must use a specialist. clothes.

3. A medical kit with a set of medicines and dressings for providing first aid for injuries shall be provided in the locksmith and assembly workshop.

4. When working in a locksmith and installation workshop, it is necessary to observe fire safety rules, to know the means of location of primary fire extinguishing equipment. The workshop shall have a fire extinguisher and a sand box.

5. Before starting work, you need to dress a specialist. clothes.

6. Study execution order and safety.

7. Prepare equipment, tools and accessories for operation to check their serviceability.

8. Be careful, properly perform labor receptions.

9. Work only with a serviceable tool and accessory.

10. Wrenches shall only be used according to the size of nuts and bolts only. Do not build up keys, use gaskets, hit the key, divorce keys must not have a play in moving places.

11. Screwdrivers shall be used according to the width of the screw spline.

12. When disassembling and assembling the units, use the removable accessories specified in the structural map.

13. Removed parts or assemblies must be folded onto a mast, long shaft parts, semi-axles must not be installed vertically in order to prevent their fall and injury to people .

14. Lifting devices shall be used to lift and remove parts and units weighing more than 15 kg. To move units and parts weighing more than 15 kg, it is necessary to use trolleys with struts and stops.

15. To avoid poisoning and fire, it is forbidden to use gasoline to wash parts.

16. When processing parts, it is necessary to securely attach them in the clutches.

Economic part

The production process in any enterprise involves not only people, but also certain means of production, that is, production funds that are part of social material wealth.

The division of production funds into fixed assets (labor funds) and revolving funds (labor objects) is determined by material conditions of production and takes place in any public method of production .

O n o in n e f o n d y serve many production cycles and at the same time retain their natural form. They transfer their value to the products created in parts as they wear out (in the amount of the established depreciation rates).

O b o t n e s s e e d t in a whole are consumed in each new production cycle and do not retain their natural form in the production process. They transfer their cost to the products created completely, immediately.

Fixed assets are divided into production and non-production by purpose.

P r about and z in about d with t in e N of N y e about with N about in N y e f about N d y function in the sphere of production of goods, repeatedly participate in production process, wear out gradually and transfer the cost to the created product parts by depreciation. These are buildings, industrial facilities, equipment, machines, vehicles, etc.

Non-productive fixed assets do not participate in the production process and are intended for direct consumption, wear out gradually and lose their value in parts. These include the fixed assets of housing and communal services owned by industrial enterprises, clubs, kindergartens, schools, hospitals, clinics, etc.

According to the adopted classification for all branches of the national economy, fixed assets are grouped by the following types (groups and subgroups ).

1. Buildings - shop and workshop buildings, warehouses, offices, depots, garages, etc.

2. Structures - mine shafts, adits, bunkers, overpasses, railway and highway roads, bridges, dams, canals, reservoirs, etc.

3. Transmission devices - power lines, steam, air and gas pipelines outside buildings, pipelines, conveyors, etc.

4. Machine and equipment:

power machines and equipment (turbines, generators, electric motors, etc.);

working machines and equipment (drilling machines, scrapers, excavators, dredges, lifting machines, crushers, agglomeration and flotation machines, shaft, reflecting and electric furnaces, converters, rolling mills, cranes, winches, scales, tanks, etc.);

measuring and regulating instruments and devices, laboratory equipment (various instruments for measuring temperature, pressure, regulating and controlling devices, laboratory instruments, etc.);

computing equipment (counting and computing machines);

other machinery and equipment (telephone exchange equipment, fire engines, air conditioners, medical equipment, pumps, etc.).

V. Vehicles are trolleys, electric locomotives, locomotives, cars, cars, electric cars, etc.

VI. Tools - mechanized tools, pneumatic, electrical, drilling and baffling hammers and other mechanized tools, perforators, etc.

VII. Production equipment and accessories - cables, containers, etc.

VIII. Business inventory - office and business items, fire-fighting items, hotel inventory, etc.

Industrial enterprises are characterized by the first eight groups of this classification. The ratio of individual groups of funds forms their structures. In general, in industry and in some of its sectors, the share of each group of fixed assets is different and depends on the characteristics of individual industries and enterprises. The structure of the main production assets of industrial enterprises is very different, due to the peculiarities of industrial production (geographical location, distance from developed places, natural conditions, costs of maintaining production capacities, etc.).

An important role belongs to working machines and equipment as the most active and effective part of fixed assets. It is necessary to increase the share of working machines and equipment by reducing the share of buildings as a more passive part of fixed assets. Increasing the share of equipment is also achieved by increasing the capacity of working machines with a relative decrease in their dimensions, as a result of which more equipment can be located on existing production areas and thereby the structure of fixed assets can be improved .

Automation of production processes, concentration and specialization of production provide great opportunities in improving the structure of fixed assets. Fixed production funds are always in development: their growth, renewal, technical improvement takes place. Therefore, the structure of fixed assets does not remain constant, but changes over time. A general trend in mines and quarries is an increase in the share of production equipment, machinery, automation equipment in the structure of fixed assets under the influence of factors of technological progress and concentration of production.

Efficiency of use of fixed assets Fixed assets, i.e. labour, participate in many production cycles, retain their natural and physical form until the end of operation and transfer their value to the manufactured product in parts as they wear out, are reimbursed first in cash, then in kind.

Economic entities, along with the main production funds, use the main non-production funds: buildings, structures. Fixed non-production funds are on the balance sheet of the enterprise (firm), but do not reproduce their value, it is lost. Their maintenance and development are carried out at the expense of profit.

Each type of fixed capital has a specific name and scope. Fixed assets differ in many ways, which requires their classification. By type, fixed assets are divided into the following groups: buildings, structures, working and power machines and equipment, measuring and regulating devices and devices, computing equipment, vehicles, tools, production and economic equipment, working, productive and breeding livestock, long-term plantings, other basic funds.

By the degree of participation in the production process, fixed assets are divided into active and passive parts. The active part of fixed assets that have a direct impact on changing the shape and properties of labor objects includes: machinery, equipment, vehicles, devices, equipment, etc. The passive part of the funds includes buildings of the structure, etc., i.e. funds that provide the conditions for the implementation of the production process. The higher the share of the active part of the funds, the greater the capacity of the business entity to increase the volume of output.

By ownership, fixed assets are divided into own and leased.

Fixed assets are also characterized by the unit value of fixed assets (equipment) of different age groups in the total value of funds. To analyze the age structure of equipment, a grouping of fixed assets is usually used for the following age groups: up to 5 years, from 5 to 10 years, from 1 to 15 years, from 15 to 20 years, over 20 years

On the basis of usage, fixed assets are divided into: those in operation (active), for reconstruction and technical re-equipment, in reserve (reserve) for preservation. This group calculates depreciation amounts.

The depreciation of fixed assets is recoverable on the basis of depreciation. Depreciation is the process of gradually transferring the value of fixed assets to manufactured products in order to accumulate funds for the subsequent reproduction of fixed assets. In economic terms, depreciation is a monetary expression of part of the value of fixed assets. Over time, fixed assets wear out and gradually lose their original qualities. This process is called physical (material) depreciation of fixed assets, which is influenced by the following factors: the quality of construction and manufacture, the intensity of their use, the level of service, etc. The main reason for the physical (material) depreciation of fixed assets is erosion, corrosion, abrasive wear, as well as mechanical wear of parts and equipment.

Physical wear and tear initially causes deterioration in performance, thereby increasing equipment maintenance costs. As the equipment is worn out, this deterioration reaches such dimensions that its further use becomes economically impractical.

To eliminate the physical wear of the equipment, repair work is carried out. Complete physical wear and tear means replacement of the equipment as it has lost its original quality and no longer meets the requirements for new similar equipment. In addition to physical wear and tear, the equipment is subject to the moral wear and tear that results from technological progress. The rapid pace of technological progress necessitates the replacement of existing fixed assets with new assets due to their obsolescence, often long before they physically survive.

In addition to the introduction of new equipment, it is necessary to modernize the existing one, which reduces losses from moral wear and tear. Due to modernization, existing equipment leads to the technical level of the new one and thereby eliminates its moral wear.

The problem of determining the service life of fixed assets, which depends on the different conditions for the use of these funds, the qualifications of service personnel, the quality of repairs, etc., is closely related to the problem of wear and tear (physical and moral). This period is established, as a rule, on the basis of experience in the use of fixed assets, for which technical passport data are used. The service life of completely new equipment is determined on the basis of an expert assessment, which should provide for the time of its physical and moral wear and tear transferred to the newly created product. The monetary expression of the depreciation amount corresponding to the depreciation rate of fixed assets is depreciation deductions. Depreciation deductions are part of the costs for the production and sale of products (works, services).

The amount of the annual depreciation fund depends on the average annual value of fixed assets and the depreciation rate. The depreciation rate is the main lever of the state's depreciation policy. The depreciation rate controls the turnover rate of fixed capital, intensifies the process of its reproduction. The depreciation rate is the percentage ratio of the annual depreciation amount to the acquisition value of fixed assets.

Depreciation charges are made on the basis of depreciation rates for fixed asset types. Depreciation rates are set per year.

All amortized assets are distributed to depreciation groups according to their useful life. Useful life is the period during which the use of an object of fixed assets is intended to generate income or serve the purposes of the business entity. For individual asset groups, it is determined based on the quantity of the product or other in-kind measure of the quantity of work expected to be received as a result of the use of the object. Fixed assets include property with a useful life of more than 12 months.

Depreciation charges are made monthly for individual groups or inventory objects in the amount of 1/12 of the annual depreciation rate. During the year, depreciation charges can be adjusted based on asset receipt and disposal. Depreciation charges are increased by the corresponding amount, starting from the month following the commissioning of the facility, and decreased from the month following the liquidation, sale or transfer of the facility. Depreciation charges are accrued during the standard service life. The peculiarities of certain types of production, operating conditions, natural conditions and the influence of aggressive environment, which cause increased or reduced depreciation of fixed assets, are taken into account by applying the corresponding correction factors set for depreciation rates. Depreciation will cease to accrue on the first day of the month following the month of disposal or full accrual of the value of the object.

In order to control the safety, level of use of fixed assets, the dynamics of their size and other purposes, each enterprise takes into account their availability in kind and value forms.

In-kind accounting is mainly necessary for calculating the production capacity of sites, workshops and the enterprise as a whole and analyzing the results of their work. Cash accounting reflects the total availability of fixed assets and its dynamics over time.

The accounting documents (cards, journals, technical passports, etc.) record the quantitative composition of the main probes, their types, the date of their capitalization or disposal, the cost (initial and restoration), the number of production repairs and costs for repair and modernization, as well as technical data for each object of fixed assets and changes due to depreciation, production repairs and modernization. In addition, every year, in order to monitor the safety and effectiveness of the use of fixed assets in industrial enterprises, a smooth inventory of the availability of fixed assets is carried out - the inventory of the assets of the industrial enterprise. During the period of the inventory, the existing fixed assets and unidentified equipment are checked and the data received are reconciled with the data available in the accounting department, and the feasibility or need to repair the fixed assets or write-off and replace them with new ones is determined, unnecessary equipment is identified to the enterprise. After completion of the work, an act is drawn up, which reflects all the comments of the property survey board.

At present, the valuation of fixed assets is based on original, restorative and residual values, each of which has an independent economic value and a certain area of application.

The acquisition cost determines the costs of an enterprise associated with the acquisition of specific fixed assets. For equipment, it includes the costs of the enterprise to purchase this equipment, transport it from the supplier to the enterprise, storage, installation and adjustment of this equipment .

The value of specific fixed assets at a given time may differ from their value in the preceding period, i.e. either higher or lower. In order to determine how much previously established or acquired fixed assets are currently worth, a replacement value estimate is used, which is the replacement cost of specific fixed assets in the prices and conditions of a given time. Enterprises and organizations have the right not more than once a year to re-evaluate their fixed assets at a restorative value using valuers who have this type of activity for this purpose. In addition to the original and replacement values of fixed assets, they distinguish their book value.

Book value is the value of fixed assets objects for which they are recorded in accounting and the company's balance sheet. It is not what - or a type of assessment as the objects of fixed assets of the enterprise considered at the recovery cost determined by results of the last revaluation and also the objects considered at initial cost find the reflection in book value (which initial cost at the time of the last revaluation was equal to recovery), or the objects acquired after the last revaluation. The book value of the fixed assets of the enterprise is the main one for depreciation accrual, analysis and planning of the enterprise, profitability assessment and other purposes.

The book value, as well as the replacement and acquisition values of the fixed assets of the enterprise, takes into account the value of these objects without taking into account the extent of their depreciation.

The actual value of the fixed assets of the enterprise, taking into account the degree of their depreciation at a certain calendar point in time, determines the residual value of each object of fixed assets and the total residual value of all fixed assets of the enterprise. It is defined as the difference between the book value and the total amount accrued at that point in time of depreciation for the entire period of their operation. The value of the residual value of specific funds at the time of termination due to their complete depreciation is called the liquidation value. It is determined in the form of between the book value and the amount of accrued depreciation for full restoration for the entire period of operation of fixed assets. During the year, there is a movement of fixed assets in connection with receipt and disposal.

Fixed assets are taken into account under the acts of commissioning, in stock or for conservation: the receipt of fixed assets can be in the form of new fixed assets and in the form of previously used, donated from legal entities and individuals. Objects of fixed assets are eliminated for various reasons: due to dilapidation and wear and tear, the sale of the object to another legal entity or individual, free transfer, i.e. donation.

Machines, equipment, appliances, vehicles can be transferred to the owners for long-term (financial) lease with or without the right of subsequent with or without the right of redemption.

To characterize the used fixed capital, a system of generalizing value, relative and in-kind indicators is used.

Aggregating indicators of the level of fixed capital use include funds transfer and capacity.

When calculating these indicators, the average annual value of fixed assets should be calculated either by arithmetic average or by chronological average.

The stock transfer shows how much products are received from the value of the current fixed capital. The capacity shows the value of fixed assets required to obtain a given volume of products. The fund transfer is used for the analysis of the use of the existing fixed capital, the fund capacity is used for the planning of requirements for fixed assets and investments. The higher the fund transfer and the lower the phonodomacy, the more efficient the use of fixed assets.

The availability, movement and wear of fixed assets are used to calculate indicators that are important for measuring productive capacity. These include indicators of movement and condition.

Movement indicators include the following group of indicators: input (receipt) factors, updates, disposal, growth, liquidation, replacement. The rate of receipt or entry (QoQ) is determined by the ratio of the value of newly arrived fixed assets to the value of fixed assets at the end of the reporting period:

Working capital is financial resources invested in objects that are used by an enterprise either within one production cycle or within a relatively short calendar period (usually one year). Unlike fixed assets, revolving funds during one production cycle completely transfer their value to the newly created product, are reimbursed at the beginning in cash form after each round, and then in physical and real. Part of working capital which veshchestvenno enters a ready-made product and creates its basis (raw materials, materials, semi-finished products) changes the natural and material form. Part, like spent energy, which is not really included in the finished products, but whose consumption is necessary to carry out the production process, disappears without a trace.

Revolving funds are part of working capital along with circulation funds. While fixed assets include labor funds, revolving funds include labor objects. The material content of revolving production funds is all that is directed to the labor of workers who, using labor means, produce specific products of this enterprise. Revolving production funds are divided into two parts.

The first includes stocks of raw materials, basic and auxiliary materials, fuel and fuel, containers, container materials and spare parts for repair located in the warehouses of enterprises.

The second part of the revolving production funds includes the material assets and expenses of the enterprise, which ensure the continuity of the production process of the finished product. Among them are unfinished production, semi-finished products of our own manufacture and future expenses. Therefore, the revolving production funds of the enterprise include the goods and material assets in production stocks, as well as the material assets and costs of the enterprise in production.

In order to ensure the normal functioning of the enterprise, in addition to material resources for the creation of production stocks and financing of material assets in the process of production, it must have money that compensates for its costs for the production and sale of finished products that have not yet been paid by the consumer and are in circulation.

After receiving money in its bank account for the sold products, the enterprise spends them on production costs, including paying for newly purchased labor items. However, in anticipation of the receipt of these items and the timing of their payment, the funds intended for these purposes are in the settlement account. Part of the money is constantly in the cash register of the enterprise, ensuring the payment of wages and payment of material assets purchased for cash. The funds of enterprises are in settlements with customers and on letters of credit. The entire complex of these material means, functioning in the field of circulation and necessary for the enterprise for its normal activity, is called circulation funds. A feature of circulation funds is that they do not directly participate in the formation of value, but are carriers of already created value. The main purpose of circulation funds is to provide funds with the rhythm of the circulation process.

The sum of money invested in revolving production funds and circulation funds constitutes the working capital of the enterprise. Therefore, revolving funds are money invested by the enterprise in the production stocks of labor items, unfinished production, future expenses, in the balances of finished unrealized products, as well as in funds at various stages of the circulation process.

Revolving funds invested in revolving production funds allocate funds allocated for the creation of production stocks and funds operating in the production process. The maintenance of individual working capital groups includes:

Production stocks. Stocks of raw materials and basic materials, auxiliary materials, fuel and fuel, packagings and container materials and spare parts are taken into account as part of production stocks. Raw materials and basic materials include labor items that form the material basis of the finished product (coal for coke, ore for cast iron, metal for machines, etc.).

Fuel and fuel (coal, kerosene, gasoline, etc.) are energy carriers. They are one of the types of auxiliary materials, but due to their importance for the national economy, they are allocated as a special element of working capital.

Containers and packaging materials are containers intended for packaging products (boxes, barrels, bags).

Spare parts. It reflects the costs of spare parts, parts and assemblies designed to replace parts and parts of machines and equipment during their repairs.

Funds that operate during production include funds invested in work in progress, semi-finished products, and future expenses. The availability of funds in unfinished production is characteristic of enrichment briquette, lumping factories, repair and mechanical plants located in the system of mining industries. In mining enterprises, this type of working capital is taken into account funds invested in the already recaptured mineral, but due to the peculiarities of the technological process for a certain time they cannot become finished products.

The main content of working capital advanced in the expenses of future periods of industrial enterprises is the cost of mining and preparatory work, which cannot be completely written off for the cost of mining in the current period. They are written off gradually, as they are used during mining operations. Future expenses include working capital costs to finance the purchase of non-expendable materials. These materials include various kinds of conveyor belts and the like.

Circulation funds consist of the following elements:

1) finished products in warehouses. Finished products are the value of manufactured products that meet the established standard and are intended for sale to consumers. In industrial enterprises, finished products include coal, ore, concentrates and others.

2) Goods in transit, i.e. products shipped but not paid for. This type of product is a finished product, but not paid for for various reasons: the payment deadline has not expired, the buyer cannot pay it on time due to lack of financial means, the buyer refuses to pay for the finished product received, because it does not meet the established standards, or for other reasons.

3) Cash in settlements, i.e. receivables, which are amounts of money due to the enterprise from its debtors.

4) Cash in the cash register and in the settlement, current account, the need for which is due to the continuity of the production process and the turnover of working capital.

The ratio of the value of individual working capital elements, expressed as a percentage of their total availability, is called the working capital structure. The composition and structure of working capital in various industries and even in individual enterprises within the same industry have their own characteristics, due to the influence of a large number of economic, technological, organizational factors. Among them are:

1) level of technical equipment;

2) production technology;

3) duration of the production cycle;

4) material consumption of products;

5) condition and specifics of sales of finished products; 6) condition of material and technical supply of the enterprise, etc.

So, for mining enterprises, in normal commodity-monetary relations, up to 70% of working capital is in revolving production funds. The remaining 30% serve the sphere of circulation, forming circulation funds.

The availability of working capital is a prerequisite for the functioning of each industrial enterprise. Normalization of turnover funds is the determination of a company's demand for working capital, the value of which ensures the normal operation of a particular production plant. The need to rationalize working capital is caused by the fact that the creation of inventories of goods and finished products at the enterprise, as well as the financing of future expenses and other costs related to the sphere of circulation by the financier of these costs, are, although necessary, but dead of these funds. Therefore, in a market economy, these costs must meet the specific conditions of production, be minimally necessary and at the same time achievable to ensure a normal production process. Therefore, the purpose of rationing the amount of working capital and with each particular enterprise is to provide it with the financial resources necessary for an uninterrupted process of production and sale of products, while respecting maximum savings in materials and monetary resources. At present, the working capital requirement of each enterprise is determined by these criteria themselves (until the 1990s, the funds necessary to finance the sphere of circulation were not normalized and their need was covered by state financing) for each calendar year, taking into account real external conditions, requirements for reserves and cash, conditions of supply and payment, logistics and other factors.

The main economic indicator used in rationing the amount of working capital required by the enterprise is the reserve rate of specific commodity and material values ​ ​ necessary to ensure the normal production activity of the enterprise (H3). It is set in stock days, percentage, or other relative units. These stock standards are established by each individual enterprise, taking into account the specific conditions of its operation.

Nos working capital standard is the established value of regulated working capital in monetary terms, necessary for the enterprise to ensure its normal production and economic activity. The standard can determine both the general requirement of the enterprise for working capital and private demand for individual material values ​ ​ or for working capital groups.

When rationing the working capital needed to create stocks of fixed and auxiliary materials that have a significant specific weight in the total expenditure, the method is used to directly calculate the stock rates and the value of the required working capital. This method involves the calculation of the necessary inventory values of specific material assets by direct invoice. For materials whose items are very large and whose share of the total material consumption is insignificant, an aggregate analytical method is used. The stock rate for each material type is determined by the following formula: H3 = Ztec + Zstr + Ztr + Zp, where H3 is the stock rate of a particular material, stock days; Ztek, Zstr, Ztr, Zp - current insurance, transport and preparatory stocks, days, respectively.

The current stock is intended to ensure the uninterrupted operation of the enterprise between the next deliveries of this material type. Its value depends on the frequency, size and order of deliveries and is measured over time from the maximum - on the day of delivery of materials, to the minimum - at the time of receipt of a new batch of this material. The amount of the current stock in days is determined based on the conditions of uniform receipt of individual material types and is taken equal to half the interval between deliveries .

Transport stock provides for the provision of materials to the enterprise for the period of time the materials are in transit after their payment. The transport reserve rate in days is defined as the difference between the number of days the cargo travels from the supplier to the consumer and the number of days the documents were delivered and the invoice was paid. If prepaid delivery is required, the transport stock rate is determined by the number of days from the time of payment to the time of receipt of the goods. The length of travel of goods and documents is determined according to existing standards, and in some cases - based on the actual data for the past year.

The preparatory stock provides time for unloading, receiving and storage processing of materials entering the warehouse (base) (drying of wood, special propeling of wood, etc.). The amount of preparatory stock is determined on the basis of established standards, due to specifications or actual time spent.

Accelerating the turnover of working capital is equivalent to releasing a certain part of these funds, since it allows enterprises to produce more products without attracting additional funds.

To accelerate the turnover of working capital, it is necessary to achieve a large output of products at a given amount of working capital or a reduction in the amount of working capital at a constant or increasing output.

Values of their absolute and relative release are used as indicators quantifying economic efficiency of acceleration of turnover of working capital.

The absolute release of working capital represents the amount of working capital released at the enterprise as a result of accelerating its turnover.

The relative release of working capital characterizes the difference between the amount of working capital that the enterprise would need in the planned production of products, but with the basic level of their turnover and the amount of working capital that is really needed in the planning period.

The cost-effectiveness of using working capital increases with the increase in the number of revolutions that they make in a given period and with a decrease in the calendar duration of one turnover. Increasing productivity and accelerating the production cycle increase the extraction of minerals. Reduced material consumption reduces production stocks. Both the first and the second circumstances ensure the acceleration of the turnover of the enterprise's funds.

The cost of production is one of the most important indicators that assess the results of production and economic activity of the enterprise.

The cost of manufactured, sold goods, products, works and services is formed on the basis of expenses for ordinary activities. In the formation of expenses by ordinary activities, they (i.e., expenses) are grouped into the following economic homogeneous cost elements:

1) material costs, i.e. the cost of spent materials, semi-finished products, spare parts, energy, production services of third-party organizations and production;

2) labor costs, including social contributions made by the enterprise to state extrabudgetary funds:

3) depreciation;

4) other costs.

The cost price is determined as a whole for all products of the enterprise produced per unit of calendar time, as well as per unit of specific products.

The cost price can be planned and actual. The planned cost of production determines the maximum allowable cost of production and sale of products. The actual cost captures the actual production costs of a particular product in the calendar period under review.

The cost price depends on:

1) subject to production;

2) level of technical equipment and efficiency of the accepted work technology;

3) volume of output per unit time;

4) the level of organization of production and labor of employees of the enterprise and a number of other factors.

The quantitative significance of these factors and their dynamics have a direct impact on the level of production costs of mining enterprises.

As an economic category, cost plays an important role in assessing the economic efficiency of the enterprise's production, economic and financial activities. Thus, its value, taking into account other expenses in comparison with income from the sale of products, determines the value of the enterprise's profit and the level of profitability of its work.

According to the degree of cost change (all other things being equal), the economic efficiency of various organizational and technical measures is judged.

The dynamics of the change in the cost of comparable products reflects the activities and prospects of the enterprise for a certain calendar period of time. Not only this enterprise, but also the entire national economy is interested in reducing the cost of products of each industrial enterprise, since this is the basis for reducing the cost of products.

The search for reserves to reduce the cost of production is the first task of all enterprises, since the implementation of these efforts to increase the profits of enterprises strengthens positions in specific markets for their products.

When evaluating the results of the production, economic and financial activities of the enterprise, the value of other expenses is taken into account together with expenses for ordinary activities and reflects the abundance of expenses of the enterprise for the production of products.

Depending on the place where production costs are generated, the completeness of cost accounting and their purpose, they distinguish between precinct or workshop, production (general, general plant), full and medium (full) cost.

The site or shop cost determines the cost of the production site or shop.

The production cost represents the sum of all the costs of enterprises produced for the production of products. The value of these costs takes into account the costs of all areas and workshops of the production enterprise, general production and administrative and management costs. In the conditions of mining enterprises, the production cost takes into account the costs of production of all mining areas, the general production costs of the enterprise, including the costs of preparatory (or secondary) work, internal transport, lifting (for mines), drainage, ventilation, maintenance of the technological complex on the surface of mines, administrative and management costs, etc. The total cost determines the value of all the costs of the enterprise associated with the production and sale of products. The total cost exceeds the production cost by the amount of non-production costs. Given that the same product can be manufactured by different enterprises with individually different production costs, it is necessary to determine the average industry cost of producing a particular product. This type of cost price is a weighted average of the total cost of manufacturing a particular type of product by enterprises in a given industry (district). The average industry cost in terms of its value practically determines the amount of socially necessary costs for the production of these products.

Production costs are divided into costs that are economically homogeneous and complex costs.

Cost elements that are economically homogeneous include costs that are the same in economic content, regardless of their location and functional role in the production process.

Cost elements that are economically homogeneous include raw materials, basic materials and semi-finished products, auxiliary materials, fuel, energy consumption, labour, social (single social tax), accrued depreciation and other monetary costs.

The costs of raw materials, basic materials and semi-finished products take into account the expenses of the enterprise for the purchase and delivery of materials consumed in the production process and which are the material basis of the manufactured products. This demonstrates their economic homogeneity. Material costs are taken into account when deducting realized waste.

Costs of auxiliary materials. This economically homogeneous element of production costs includes the cost of consumable materials that are not materially included in the finished product, but are consumed during its production. The economic homogeneity of these costs is manifested in their indirect participation in the formation of the material basis of the manufactured products. For mining enterprises, the largest share of this element of costs is spent on forest materials, ferrous metal rental, explosives, low-value and quick-wear items, cable products and electrical materials, spare parts for equipment intended for repair, etc.

Fuel and fuel costs. These are the costs of purchasing various types of fuel consumed by the enterprise for technological, production, technical and economic purposes. This group includes various types of fuel used by the enterprise.

The cost of the enterprise to pay for the electricity consumed. These costs characterize a special type of electrical energy products consumed by the enterprise, which is a necessary element of the activities of any enterprise. Costs of production services provided to the enterprise by third parties. For mining enterprises, this is mainly the payment for the services of transport organizations for the export of open-cut in coal mines and ore quarries, for the export of coal and ore during open mining; for removal of rock to dumps of mining enterprises; for the services of central electromechanical workshops and repair plants, for the services of installation and installation organizations and other production services used by enterprises in the course of their production activities.

Expenses of the enterprise for payment. These expenses include all cash and in-kind payments to employees, incentive and compensation accruals, allowances related to working conditions and working conditions; bonuses and lump-sum bonuses; as well as other expenses of the enterprise related to the maintenance of these employees, provided for by individual and collective agreements of the union with the management of the enterprise. As part of these expenses, the cost of utilities, food, products, branded clothing provided to the employee free of charge (or preferential), remaining in the employee's constant personal use, etc. Part of the company's labor expenses is transferred to state extrabudgetary funds (pension, general insurance, insurance medicine). The first element of costs is all payments to employees of the enterprise intended for their personal consumption and reproduction of labor potential. The second element is the money transfers of the enterprise to state extrabudgetary funds designed to finance state social payments and services of the country's population.

Depreciation deductions. This cost element takes into account the cost of depreciation of fixed assets and intangible assets of depreciation of the enterprise. Depreciation deductions are set according to the corresponding depreciation rates using certain depreciation deduction methods.

Other costs. This cost element is characterized by the fact that it mainly represents the cash payments of enterprises to third-party organizations and enterprises for the services provided by them. As part of these expenses, the following costs are taken into account: lifting during the movement of workers, travel expenses, costs of traveling, offices, post and cable and telephone services, payment to third-party organizations for analyses, samples, tests, deductions for the maintenance of mining rescue parts, third-party guards, for the maintenance of a higher organization, training costs, remuneration, expenses for geological exploration, repayment of the cost of opening during open mining operations, contributions to the repair fund of the enterprise, payment of medical and household services to employees, etc.

The costs of production are divided into two groups by the nature of their change, depending on the output per unit time. Production costs, whose value varies almost directly in proportion to the change in production, are considered conditionally variable. This group of costs includes the wages of piecemeal workers, the costs of explosives and explosives for fastening wood, part of the costs of paying for electricity and the like. Production costs, the value of which is practically independent or weakly responsive to the change in production volume per unit time, are considered to be conditionally variable. These costs include the bulk of general production and management costs, depreciation on fixed assets and other costs.

When a homogeneous production enterprise is produced and there is no need to determine the individual cost of these products by various mining sites, there is no problem with determining the average cost of production of a unit of mineral resources. In this case, the average production cost of one ton of production is defined as a part of the division of the total production costs by the production volume in tons.

If it is necessary to separately determine the cost of heterogeneous products or to determine the cost of homogeneous products, problematic distributions of common costs for enterprises between the nomenclature and the production volumes of various types of products or various manufacturers of their products arise for different departments of the enterprise. These problems are solved by means of the appropriate grouping of all production costs depending on the ratio to the production of a particular product, the cost of the unit of which should be determined. In this regard, all production costs of the enterprise are divided directly and indirectly.

Direct costs include costs that can be determined per unit by direct calculation (or accounting). These costs include the costs of basic and auxiliary materials spent on the production of a particular product, the wages of the main workers involved in the production of that product, the cost of fuel and electricity, depreciation charges for special equipment used for the production of a particular product, and other costs. These costs are determined by the direct invoice per unit of production to be calculated.

Indirect costs of production include the costs produced by an enterprise for producing all its products, the value of which cannot be directly divided between the different types of products produced or between the different divisions of the enterprise producing them. Among these costs are the costs of the enterprise, combined by estimates of general, general produced and reproducible costs. The total indirect costs of production of an enterprise can be distributed between individual types of products produced or among individual producers of their direct costs for their production or in proportion to the wages of the main workers produced.

The main documents that determine the cost of production are the calculation of the cost of production of the unit of production and the estimate of production costs.

Costing is planned and actual. The planned cost estimate sets the target cost per unit of production under specific conditions and production volumes. The actual calculation reflects the actual cost incurred in the production process per unit (i. pcs, etc.)

The cost estimate for production is capturing the total

production costs of production. It is compiled for each calendar year by quarter (in some cases by month).

The estimate is also planned and actual. The planned cost estimate determines their limit for economically homogeneous cost elements, as well as individual cost objects, the actual cost estimates reflect the actual costs incurred.

The availability of a planned cost estimate and its corresponding justifying calculations allows you to determine the company's need for various types of resources, calculate the amount of working capital required, the need for a payroll fund, the amount of expected depreciation charges, the need for supplied electricity and other resources. In the case of cost planning and production processes, the cost limits are set for each of them in relation to the planned production volume. The actual cost estimate captures the extent to which the designed indicators are met. Based on the cost estimate, the cost of production is determined. Its data is the main one for estimating the profit of the enterprise and the level of profitability of its work. It should be noted that the cost estimate has a minimum economic capacity if it is drawn up in staggered form, where vertically the boards are a list of all economic elements of costs, and horizontally the list of administratively allocated (by technological characteristic) divisions of the enterprise.

Conclusion

In this qualification output project, the structure of the cultivator frame for horticulture is proposed, based on the previously developed structures of the cultivator frame for a similar purpose .

The proposed cultivator frame allows increasing versatility and expanding its functionality, meets the requirements for timely work for accelerated agricultural machines.

The necessary calculations were made in the work to substantiate the structural parameters of the cultivator frame, structures for gardening the elements and frame of the plant cultivator were developed working organs, parts and units of the cultivator.