EducationThe science

Value Added

About 30% of the state's revenues are due to the introduced value-added tax (VAT). This concept is inextricably linked with taxation. The added value is the basis for the formation of the budget, universal and absolutely objective. It practically does not affect the competitive sectors of the economy.

Under the definition of "added value" is to understand all sorts of technological operations that give the product in the eyes of the consumer an additional cost. In other words, the buyer should want to buy the goods.

Often next to the concept of "value added" is another - "wasteful." Waste is considered all the manipulations and results that can not benefit the buyer, so that the latter does not want to buy the goods. This was once commented on by Fujiom Cho (the former head of the well-known Toyota corporation): "Waste is everything, except for the minimum cost of components, for material, for technical equipment, workplace, working hours."

A reasonable increase in value added is possible only if the cause of waste of resources is eliminated.

With wastefulness, it is obviously appropriate to abandon technological operations, the result of which is not necessary for the customer: defective products, unnecessary (or expensive) packaging, double cleaning, etc. This should be ruled out completely.

In wasteful concealment, it is more difficult to understand. Here, according to the client, technological processes do not (or should not) have an additional value, which, despite its inappropriateness, is nevertheless created. A classic example: logistics of material flows, warehouse logistics, administrative processes. Such hidden costs need to be localized and optimized. Waste can be considered:

- overproduction (production is much more than necessary, part of it has to be sent for processing or disposed of);

- unnecessary maintenance (deficit or marriage of parts, lack of equipment, lack of information).

- unnecessary or unnecessary transport (loading, unloading, shifting, repacking, excess length of the route);

- marriage of products (non-standard production of phase production, failures in the established processes, obsolete equipment);

- excess stocks (unqualified planning, non-coincidence of docking flows from a warehouse and a warehouse);

- unnecessary movement (irrational organization, search for materials, disorganization of workers);

- Insufficient processes (low production capacity, shortage (or high cost) of equipment).

- lack of demand for the abilities of employees.

The analysis of waste should take into account gross added value.

But the result will not appear if management does not support the processes of combating the revealed waste. In addition, time and resources are needed both for planning and for the implementation of measures determined by management. It will be necessary to create a project team, consisting of employees of the problem department and specialized specialists. Further, the "narrow" production sites are identified. And only then the formed group develops a work plan to combat the identified shortcomings. Decisions are broken down at the stage (task packages), an action plan is drawn up, costs are estimated.

The next step is to monitor the progress of the project and calculate the savings. If the project is successful, you need to monitor the optimized processes.

The emphasis is on the common efforts of all participants in the process. Only then can we talk about success, only then will the added value be not only justified, but also beneficial.

It is appropriate pragmatism here: it's worse to debate than to experiment.

Prevention of waste is impossible without the creation of the potential for thrift. This is especially important for small investments and crises.

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